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« Customs and Excise »
 Notification No.05/2019 - Customs (N.T.) Central Board Of Indirect Taxes And Customs
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 Clarification with respect to amendments to Customs and Central Excise notifications
 Procedure for disposal of un-claimed/un-cleared cargo under section 48 of the Customs Act, 1962, lying with the custodians
 Notification No. 95/2018-CUSTOMS (N.T.)
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 Notification No.77/2018-Customs Ministry Of Finance
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 Notification No. 85/2018 - Customs (N.T.) Central Board Of Indirect Taxes And Customs
 Ministry Of Finance Notification No. 69/2018 – Customs
 Ministry Of Finance Notification No. 70 /2018–customs

Notification No. 95/2018-CUSTOMS (N.T.)
December, 07th 2018
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

                                     GOVERNMENT OF INDIA
                                      MINISTRY OF FINANCE
                                   (DEPARTMENT OF REVENUE)

                            Notification No. 95/2018-CUSTOMS (N.T.)

                                                               New Delhi, the 6 December, 2018

          G.S.R.   (E). ­ In exercise of the powers conferred by sub-section (2) of section 75 of
  the Customs Act, 1962 (52 of 1962) and sub-section (2) of section 37 of the Central Excise
  Act, 1944 (1 of 1944), read with rules 3 and 4 of the Customs and Central Excise Duties
  Drawback Rules, 2017 (hereinafter referred to as the said rules) and in supersession of the
  notification of the Government of India in the Ministry of Finance (Department of Revenue)
  No. 89/2017-Customs (N.T.) dated the 21st September, 2017 published vide number G.S.R.
  1178(E), dated the 21st September, 2017, except as respect to things done or omitted to be
  done before such supersession, the Central Government hereby determines the rates of
  drawback as specified in the Schedule given below (hereinafter referred to as the said
  Schedule) subject to the following notes and conditions, namely :-

  Notes and conditions. -(1) The tariff items and descriptions of goods in the said Schedule
  are aligned with the tariff items and descriptions of goods in the First Schedule to the
  Customs Tariff Act, 1975 (51 of 1975) at the four-digit level only. The descriptions of goods
  given at the six digit or eight digit in the said Schedule are in several cases not aligned with
  the descriptions of goods given in the First Schedule to the Customs Tariff Act, 1975.

  (2)     The general rules for the interpretation of the First Schedule to the Customs Tariff
  Act, 1975 shall, mutatis mutandis, apply for classifying the export goods listed in the said
  Schedule.

  (3)     Notwithstanding anything contained in the said Schedule, -

  (i)     all art-ware or handicraft items shall be classified under the heading of art-ware or
  handicraft (of constituent material) as mentioned in the relevant Chapters;

  (ii)    any identifiable ready to use machined part or component predominantly made of
  iron, steel or aluminium, made through casting or forging process, and not specifically
  mentioned at six digit level or more in Chapter 84 or 85 or 87, except those classifiable under
  heading 8432 or 8433 or 8436, may be classified under the relevant tariff item (depending
  upon material composition and making process) under heading 8487 or 8548 or 8708, as the
  case may be, irrespective of classification of such part or component at four digit level in
  Chapter 84 or 85 or 87 of the said Schedule;

  (iii)   the sports gloves mentioned below heading 4203 or 6116 or 6216 shall be classified
  in that heading and all other sports gloves shall be classified under heading 9506.



                                                 1
(4)     The figures shown in column (4) in the said Schedule refer to the rate of drawback
expressed as a percentage of the free on board value or the rate per unit quantity of the
export goods, as the case may be.

(5)     The figures shown in column (5) in the said Schedule refer to the maximum amount
of drawback that can be availed of per unit specified in column (3).

(6)     An export product accompanied with a tax invoice and forming part of project export
(including turnkey export or supplies) for which no figure is shown in column (5) in the said
Schedule, shall be so declared by the exporter and the maximum amount of drawback that
can be availed under the said Schedule shall not exceed the amount calculated by applying
ad-valorem rate of drawback shown in column (4) to one and half times the tax invoice value.

(7)     The rates of drawback specified against the various tariff items in the said Schedule in
specific terms or on ad valorem basis, unless otherwise specifically provided, are inclusive of
drawback for packing materials used, if any.

(8)     Drawback at the rates specified in the said Schedule shall be applicable only if the
procedural requirements for claiming drawback as specified in rule 12, 13 and 14 of the said
rules, unless otherwise relaxed by the competent authority, are satisfied.

(9)     The rates of drawback specified in the said Schedule shall not be applicable to export
of a commodity or product if such commodity or product is -

(i)     manufactured partly or wholly in a warehouse under section 65 of the Customs Act,
1962 (52 of 1962);

(ii)    manufactured or exported in discharge of export obligation against an Advance
Authorisation or Duty Free Import Authorisation issued under the Duty Exemption Scheme of
the relevant Foreign Trade Policy :

        Provided that where exports are made against Special Advance Authorisation issued
under paragraph 4.04A of the Foreign Trade Policy 2015-20 in discharge of export
obligations in terms of Notification No. 45/2016-Customs, dated 13th August, 2016, the rates
of drawback specified in the said Schedule shall apply as if in the said Schedule, the entries in
columns (4) and (5) against the Tariff items in the said Schedule below all Chapters, except
Chapter 61 and 62, are NIL, and those in Chapters 61 and 62 are as specified in the Table
annexed hereto;

(iii)   manufactured or exported by a unit licensed as hundred per cent Export Oriented
Unit in terms of the provisions of the relevant Foreign Trade Policy;

(iv)    manufactured or exported by any of the units situated in Free Trade Zones or Export
Processing Zones or Special Economic Zones;



                                               2
(v)     manufactured or exported availing the benefit of the notification No. 32/1997-
Customs, dated 1st April, 1997.

(10)    Whenever a composite article is exported for which any specific rate has not been
provided in the said Schedule, the rates of drawback applicable to various constituent
materials can be extended to the composite article according to net content of such
materials on the basis of a self-declaration to be furnished by the exporter to this effect and
in case of doubt or where there is any information contrary to the declarations, the proper
officer of customs shall cause a verification of such declarations.

(11)    The term ,,article of leather in Chapter 42 of the said Schedule shall mean any article
wherein (a) 60% or more of the outer visible surface area; or (b) 60% or more of the outer
and inner surface area taken together, excluding shoulder straps or handles or fur skin
trimming, if any, is of leather notwithstanding that such article is made of leather and any
other material.

(12)    The term "dyed", wherever used in the said Schedule in relation to textile materials,
shall include yarn or piece dyed or predominantly printed or coloured in the body.

(13)    The term "dyed" in relation to fabrics and yarn of cotton, shall include "bleached or
mercerised or printed or melange".

(14)    The term "dyed" in relation to textile materials in Chapters 54 and 55 shall include
"printed or bleached or melange".

(15)    In respect of the tariff items in Chapters 60, 61, 62 and 63 of the said Schedule, the
blend containing cotton and man-made fibre shall mean that content of man-made fibre in
it shall be more than 15% but less than 85% by weight and the blend containing wool and
man-made fibre shall mean that content of man-made fibre in it shall be more than 15% but
less than 85% by weight. The garment or made-up of cotton or wool or man-made fibre or
silk shall mean that the content in it of the respective fibre is 85% or more by weight.

(16)    The term "shirts" in relation to Chapters 61 and 62 of the said Schedule shall include
"shirts with hood".

(17)    In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather
shoes, boots or half boots for adult shall comprise the following sizes, namely : -

(i)     French point or Paris point or Continental Size above 33;

(ii)    English or UK adult size 1 and above; and

(iii)   American or USA adult size 1 and above.

(18)    In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather
shoes, boots or half boots for children shall comprise the following sizes, namely :-

                                                3
(i)        French point or Paris point or Continental Size upto 33;

(ii)       English or UK children size upto 13; and

(iii)      American or USA children size upto 13.

(19)       The drawback rates specified in the said Schedule against tariff items 711301, 711302
and 711401 shall apply only to goods exported by airfreight, post parcel or authorised
courier through the Custom Houses as specified in para 4.72 of the Hand Book of
Procedures, 2015-2020 published vide Public Notice No. 1/2015-2020, dated the 1st April,
2015 of the Government of India in the Ministry of Commerce and Industry, after
examination by the Customs Appraiser or Superintendent to ascertain the quality of gold or
silver and the quantity of net content of gold or silver in the gold jewellery or silver jewellery
or silver articles. The free on board value of any consignment through authorised courier
shall not exceed rupees twenty lakhs.

(20)       The drawback rates specified in the said Schedule against tariff items 711301, 711302
and 711401 shall not be applicable to goods manufactured or exported in discharge of
export obligation against any Scheme of the relevant Foreign Trade Policy of the
Government of India which provides for duty free import or replenishment or procurement
from local sources of gold or silver.

(21)       "Vehicles" of Chapter 87 of the said Schedule shall comprise completely built unit or
completely knocked down (CKD) unit or semi knocked down (SKD) unit.

2.      All claims for duty drawback at the rates of drawback notified herein shall be filed with
reference to the tariff items and descriptions of goods shown in columns (1) and (2) of the
said Schedule respectively. Where, in respect of the export product, the rate of drawback
specified in the said Schedule is Nil or is not applicable, the rate of drawback may be fixed,
on an application by an individual manufacturer or exporter in accordance with the said
rules. Where the claim for duty drawback is filed with reference to tariff item of the said
Schedule and it is for the rate of drawback specified herein, an application, as referred under
sub-rule (1) of rule 7 of the said rules shall not be admissible.

3.      The amount referred in sub-rule (3) of rule 7 of the said rules, relating to provisional
drawback amount as may be specified by the Central Government, shall be equivalent to the
drawback rate and drawback cap shown in column (4) and (5) in the said Schedule for the
tariff item corresponding to the export goods, if applicable, and determined as if it were a
claim for duty drawback filed with reference to such rate and cap.

4.      This notification shall come into force on the 19th day of December, 2018.




                                                  4
                                             Schedule


                                                                                           Drawback cap
                                                                                Drawback
Tariff Item                        Description of goods                  Unit              per unit in Rs.
                                                                                  Rate
                                                                                                ()


    (1)                                    (2)                           (3)      (4)            (5)

                                                  CHAPTER ­ 1
                                                 LIVE ANIMALS

  0101        Live Horses, Asses, Mules and Hinnies                                Nil

  0102        Live bovine animals                                                  Nil
  0103        Live swine                                                           Nil
  0104        Live sheep and goats                                                 Nil
              Live poultry, that is to say, fowls of the species
  0105        gallusdomesticus, ducks, geese, turkeys and guinea                   Nil
              fowls
  0106        Other live animals                                                   Nil
                                              CHAPTER ­ 2
                                       MEAT AND EDIBLE MEAT OFFAL

  0201        Meat of bovine animals, fresh and chilled                           0.15%

  0202        Meat of bovine animals, frozen                                      0.15%

  0203        Meat of swine, fresh, chilled or frozen                             0.15%

  0204        Meat of sheep or goats, fresh, chilled or frozen                    0.15%

              Meat of horses, asses, mules or hinnies, fresh, chilled
  0205                                                                            0.15%
              or frozen

              Edible offal of bovine animals, swine, sheep, goats,
  0206        horses, asses,    mules or hinnies, fresh, chilled or               0.15%
              frozen

              Meat, and edible offal, of the poultry of heading 0105,
  0207                                                                            0.15%
              fresh, chilled or frozen

              Other meat and edible meat offal, fresh, chilled or
  0208                                                                            0.15%
              frozen

              Pig fat, free of lean meat, and poultry fat, not
  0209        rendered or otherwise extracted, fresh, chilled, frozen,            0.15%
              salted, in brine, dried or smoked



                                                  5
                                                                                                Drawback cap
                                                                                     Drawback
Tariff Item                       Description of goods                        Unit              per unit in Rs.
                                                                                       Rate
                                                                                                     ()


    (1)                                    (2)                                (3)      (4)            (5)

              Meat and edible meat offal, salted, in brine, dried or
  0210                                                                                 0.15%
              smoked; edible flours and meals of meat or meat offal
                                        CHAPTER ­ 3
              FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES
  0301        Live fish                                                       Kg       2.4%           4

              Fish, fresh or chilled, excluding fish fillets and other fish
  0302
              meat of heading 0304

 030201       In chilled form                                                 Kg       2.4%          19.3
 030299       Others                                                                  0.15%

              Fish, frozen, excluding fish fillets and other fish meat of
  0303                                                                        Kg       2.4%          19.3
              heading 0304

              Fish fillets and other fish meat (whether or not
  0304
              minced), fresh, chilled or frozen

 030401       In chilled or frozen form                                       Kg       2.4%          19.3
 030402       Surimi fish paste                                               Kg       3.6%          9.6
 030499       Others                                                                  0.15%
              Fish, dried, salted or in brine; smoked fish, whether or
              not cooked before or during the smoking process;
  0305                                                                                0.15%
              flours, meals and pellets, of fish fit for human
              consumption
              Crustaceans, whether in shell or not, live, fresh, chilled,
              frozen, dried, salted or in brine; smoked crustaceans,
              whether in shell or not, whether or not Cooked before
              or during the smoking process; crustaceans, in shell,
  0306
              cooked by steaming or by boiling in water, whether or
              not chilled, frozen, dried, salted or in brine; flours,
              meals and pellets, of crustaceans, fit for human
              consumption
              Shrimp/prawn in frozen form other than Accelerated
 030601                                                                       Kg       2.7%           21
              Freeze Dried (AFD)

 030602       Accelerated Freeze Dried (AFD) shrimp / prawn                   Kg       2.5%          83.6

 030603       Lobster / Crab                                                  Kg       2.4%          30.7

 030604       Pasteurised tinned chilled crab meat                            Kg       2.7%           75

 030605       Others in chilled or frozen form                                Kg       2.4%          19.3


                                                  6
                                                                                               Drawback cap
                                                                                    Drawback
Tariff Item                       Description of goods                       Unit              per unit in Rs.
                                                                                      Rate
                                                                                                    ()


    (1)                                    (2)                               (3)      (4)            (5)
 030699        Others                                                                0.15%

               Molluscs, whether in shell or not, live, fresh, chilled,
               frozen, dried, salted or in brine; smoked molluscs,
  0307         whether in shell or not, whether or not Cooked before
               or during the smoking process; flours, meals and
               pellets of molluscs, fit for human consumption

 030701        In chilled or frozen form                                     Kg       2.4%          19.3
 030799        Others                                                                0.15%

               Aquatic invertebrates other than crustaceans and
               molluscs, live, fresh, chilled, frozen, dried, salted or in
               brine; smoked aquatic invertebrates other than
  0308         crustaceans and molluscs, whether or not cooked
               before or during the smoking process;flours, meals and
               pellets of aquatic Invertebrates other than crustaceans
               and molluscs, fit for human consumption

 030801        In chilled or frozen form                                     Kg       2.4%          19.3
 030899        Others                                                                0.15%
                                                 CHAPTER ­ 4
          DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN,

                                 NOT ELSEWHERE SPECIFIED OR INCLUDED
               Milk and cream, not concentrated nor containing
  0401                                                                               0.15%
               added sugar or other sweetening matter
               Milk and cream, concentrated or containing added
  0402                                                                               0.15%
               sugar or other sweetening matter

               Buttermilk, curdled milk and cream, yogurt, kephir and
               other fermented or acidified milk and cream, whether
  0403         or not concentrated or containing added sugar or other                0.15%
               sweetening matter or flavoured or containing added
               fruit, nuts or cocoa

               Whey, whether or not concentrated or containing
               added sugar or other sweetening matter; products
  0404         consisting of natural milk constituents, whether or not               0.15%
               containing added sugar or other sweetening matter,
               not elsewhere specified or included

               Butter and other fats and oils derived from milk; dairy
  0405                                                                               0.15%
               spreads

                                                  7
                                                                                            Drawback cap
                                                                                 Drawback
Tariff Item                      Description of goods                     Unit              per unit in Rs.
                                                                                   Rate
                                                                                                 ()


    (1)                                  (2)                              (3)      (4)            (5)

  0406        Cheese and curd                                                     0.15%

  0407        Birds' eggs, in shell, fresh, preserved or cooked                   0.15%

              Birds' eggs, not in shell, and egg yolks, fresh, dried,
              cooked by steaming or by boiling in water, moulded,
  0408                                                                            0.15%
              frozen or otherwise preserved, whether or not
              containing added sugar or other sweetening matter

  0409        Natural honey                                                       0.15%

              Edible products of animal origin, not          elsewhere
  0410                                                                            0.15%
              specified or included
                                       CHAPTER ­ 5
               PRODUCT OF ANIMAL ORIGIN NOT ELSEWHERE SPECIFIED OR INCLUDED.

              Human hair, unworked, whether or not washed or
  0501                                                                            0.15%
              scoured; waste of human hair


              Pigs', hogs' or boars' bristles and hair; badger hair and
  0502                                                                            0.15%
              other brush making Hair; waste of such bristles or hair

  0503        Omitted

              Guts, bladders and stomachs of animals (other than
  0504        fish), whole and pieces thereof, fresh, chilled, frozen,            0.15%
              salted, in brine, dried or smoked


              Skins and other parts of birds, with their feathers or
              down, feathers and parts of feathers (whether or not
  0505        with trimmed edges) and down, not further worked                    0.15%
              than cleaned, disinfected or treated for preservation;
              powder and waste of feathers or parts of feathers


              Bones and horn-cores, unworked, defatted, simply
  0506        prepared (but not cut to shape), treated with acid or               0.15%
              degelatinised powder and waste of these products




                                                8
                                                                                          Drawback cap
                                                                               Drawback
Tariff Item                     Description of goods                    Unit              per unit in Rs.
                                                                                 Rate
                                                                                               ()


    (1)                                 (2)                             (3)      (4)            (5)

              Ivory, tortoise-shell, whale-bone and whalebone hair,
              horns, antlers, hooves, nails, claws and beaks,
  0507                                                                          0.15%
              unworked or simply prepared but not cut to shape;
              powder and waste of these products


              Coral and similar materials, unworked or simply
              prepared but not otherwise worked; shells of molluscs,
  0508        crustaceans or echinoderms and cuttle-bone,                       0.15%
              unworked or simply prepared but not cut to shape,
              powder and waste thereof

  0509        Omitted

              Ambergris, castoreum, civet and musk; cantharides;
              bile, whether or not dried; glands and other animal
  0510        products used in the preparation of pharmaceutical                0.15%
              products, fresh, chilled, frozen or otherwise
              provisionally preserved

              Animal products not elsewhere specified or included;
  0511        dead animals of chapter 1 or 3, unfit for human                   0.15%
              consumption
                                              CHAPTER ­ 6
LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE

              Bulbs, tubers, tuberous roots, corms, crowns and
  0601        rhizomes, dormant, in growth or in flower; chicory                0.15%
              plants and roots other than roots of heading 1212

              Other live plants (including their roots), cuttings and
  0602                                                                          0.15%
              slips; mushroom spawn

              Cut flowers and flower buds of a kind suitable for
  0603        bouquets or for ornamental purposes, fresh, dried,                0.15%
              dyed, bleached, impregnated or otherwise prepared

              Foliage, branches and other parts of plants, without
              flowers or flower buds and grasses, mosses and
              lichens, being goods of a kind suitable for bouquets or
  0604                                                                          0.15%
              for ornamental purpose, fresh, dried, dyed, bleached,
              impregnated or otherwise prepared


                                               9
                                                                                        Drawback cap
                                                                             Drawback
Tariff Item                      Description of goods                 Unit              per unit in Rs.
                                                                               Rate
                                                                                             ()


    (1)                                    (2)                        (3)      (4)            (5)
                                          CHAPTER ­ 7
                        EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
  0701        Potatoes, fresh or chilled                                      0.15%
  0702        Tomatoes, fresh or chilled                                      0.15%

              Onions, shallots, garlic, leeks and other alliaceous
  0703                                                                        0.15%
              vegetables, fresh or chilled


              Cabbages, cauliflowers, kohlrabi, kale and similar
  0704                                                                        0.15%
              edible brassicas, fresh or chilled


              Lettuce (Lactucasativa) and Chicory (Cichorium spp.),
  0705                                                                        0.15%
              fresh or chilled


              Carrots, turnips, salad beetroot, salsify, celeriac,
  0706                                                                        0.15%
              radishes and similar edible roots, fresh or chilled


  0707        Cucumbers or gherkins, fresh or chilled                         0.15%

              Leguminous vegetables, shelled or unshelled, fresh or
  0708                                                                        0.15%
              chilled

  0709        Other vegetables, fresh or chilled                              0.15%

              Vegetables (uncooked or cooked by steaming or boiling
  0710                                                                        0.15%
              in water), frozen


              Vegetables provisionally preserved (for example, by
              sulphur dioxide gas, in brine, in sulphur water or in
  0711                                                                        0.15%
              other preservative solutions), but unsuitable in that
              state for immediate consumption

              Dried vegetables, whole, cut, sliced, broken, or in
  0712                                                                        0.15%
              powder, but not further prepared

              Dried leguminous vegetables, shelled, whether or not
  0713
              skinned or split

 071301       Guar Gum Refined Split                                  MT       0.1%         170.1
 071399       Others                                                          0.15%

                                                 10
                                                                                            Drawback cap
                                                                                 Drawback
Tariff Item                        Description of goods                   Unit              per unit in Rs.
                                                                                   Rate
                                                                                                 ()


    (1)                                      (2)                          (3)      (4)            (5)
              Manioc, arrowroot, salep, jerusalem artichokes, sweet
              potatoes and similar roots and tubers with high starch
  0714        or inulin content, fresh, chilled, frozen or dried,                 0.15%
              whether or not sliced or in the form of pellets; sago
              pith
                                          CHAPTER ­ 8
                     EDIBLE FRUITS AND NUTS, PEEL OF CITRUS FRUIT OR MELONS

              Coconuts, brazil nuts and cashew nuts, fresh or dried,
  0801                                                                            0.15%
              whether or not shelled or peeled

              Other nuts, fresh or dried, whether or not shelled or
  0802                                                                            0.15%
              peeled

  0803        Bananas, including plantains, fresh or dried                        0.15%

              Dates, figs, pineapples, avocados, guavas, mangoes,
  0804                                                                            0.15%
              and mangosteens,freshordried

  0805        Citrus fruit, fresh or dried                                        0.15%

  0806        Grapes, fresh or dried                                              0.15%

              Melons      (including      water-melons)      andpapaws
  0807                                                                            0.15%
              (papayas), fresh

  0808        Apples, pears and quinces, fresh                                    0.15%

              Apricots, cherries, peaches (including nectarines),
  0809                                                                            0.15%
              plums and soles, fresh

  0810        Other fruit, fresh                                                  0.15%
              Fruit and nuts, uncooked or cooked by steaming or
  0811        boiling in water, frozen, whether or not containing                 0.15%
              added sugar or other sweetening matter
              Fruit and nuts provisionally preserved (for example, by
              sulphur dioxide gas, in brine, in sulphur water or in
  0812                                                                            0.15%
              other preservative solutions), but unsuitable in that
              state for immediate consumption
              Fruit, dried, other than that of headings 0801 to 0806;
  0813                                                                            0.15%
              mixtures of nuts or dried fruits of this chapter
              Peel of citrus fruit or melons (including watermelons),
  0814        fresh, frozen, dried or provisionally preserved in brine,           0.15%
              in sulphur water or in other preservative solutions

                                                   11
                                                                                        Drawback cap
                                                                             Drawback
Tariff Item                      Description of goods                 Unit              per unit in Rs.
                                                                               Rate
                                                                                             ()


    (1)                                  (2)                          (3)      (4)            (5)
                                             CHAPTER ­ 9
                                    COFFEE, TEA, MATE AND SPICES

              Coffee, whether or not roasted or decaffeinated;
  0901        coffee husks and skins; coffee       substitutes                 0.15%
              containing coffee in any proportion

  0902        Tea, whether or not flavoured

 090201       Tea in consumer packs/OTS can including tea bags                 0.7%

 090299       Others                                                           0.15%
  0903        Mate                                                             0.15%

              Pepper of the genus piper; dried or crushed or ground
  0904                                                                         0.15%
              fruits of the genus Capsicum or of the genus Pimenta

  0905        Vanilla                                                          0.15%

  0906        Cinnamon and cinnamon-tree flowers                               0.15%

  0907        Cloves (whole fruit, cloves and stems)                           0.15%

  0908        Nutmeg, mace and cardamoms                                       0.15%

              Seeds of anise, badian, fennel, coriander, cumin or
  0909                                                                         0.15%
              caraway; juniper berries

              Ginger, saffron, turmeric (curcuma), thyme, bay
  0910                                                                         0.15%
              leaves, curry and other spices

                                               CHAPTER ­ 10
                                                 CEREALS
  1001        Wheat and meslin
 100101       Wheat                                                            Nil
 100199       Meslin                                                          0.15%
  1002        Rye                                                             0.15%
  1003        Barley                                                          0.15%
  1004        Oats                                                            0.15%
  1005        Maize (corn)                                                    0.15%
  1006        Rice




                                                12
                                                                                              Drawback cap
                                                                                   Drawback
Tariff Item                        Description of goods                     Unit              per unit in Rs.
                                                                                     Rate
                                                                                                   ()


    (1)                                    (2)                              (3)      (4)            (5)

                Rice, packed in plastic bags including bags constructed
 100601         of a laminate of plastic with paper and/or aluminium, of    MT       20
                upto 5 Kg net weight


                Rice, packed in plastic bags including bags constructed
 100602         of a laminate of plastic with paper and/or aluminium, of    MT       15
                more than 5 Kg and upto 10 Kg net weight

                Rice, packed in plastic bags including bags constructed
 100603         of a laminate of plastic with paper and/or aluminium, of    MT      10.50
                more than 10 Kg and upto 20 Kg net weight

                Rice, packed in plastic bags including bags constructed
 100604         of a laminate of plastic with paper and/or aluminium, of    MT      7.50
                more than 20 Kg net weight

 100699         Others                                                               Nil
  1007          Grain sorghum                                                       0.15%

  1008          Buckwheat, millet and canary seeds; other cereals                   0.15%

                                                  CHAPTER ­ 11
              PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN.

  1101          Wheat or meslin flour                                                0.15%

  1102          Cereal flours other than that of wheat or meslin                     0.15%

  1103          Cereal groats, meal and pellets                                      0.15%

                Cereal grains otherwise worked (for example, hulled,
                rolled, flaked, pearled, sliced, or kibbled), except rice
  1104                                                                               0.15%
                of heading 1006; germ of cereals, whole,rolled, flaked
                or ground

                Flour, meal, powder, flakes, granules, and pellets of
  1105                                                                               0.15%
                potatoes

                Flour, meal and powder of the dried leguminous
                vegetables of heading 0713, of sago or of roots or
  1106
                tubers of heading 0714 or of the products of Chapter
                8
 110601         Guar Meal                                                   MT       0.1%          170.1
                                                   13
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                                                                                                   ()


    (1)                                    (2)                              (3)      (4)            (5)
 110699         Others                                                               0.15%
  1107          Malt, whether or not roasted                                         0.15%
  1108          Starches; inulin                                                     0.15%

  1109          Wheat gluten, whether or not dried                                   0.15%

                                                 CHAPTER ­ 12
              OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT;
                         INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER
  1201          Soya beans, whether or not broken                                   0.15%
                Ground-nuts, not roasted or otherwise cooked,
  1202                                                                              0.15%
                whether or not shelled or broken
  1203          Copra                                                               0.15%

  1204          Linseed, whether or not broken                                      0.15%

  1205          Rape or colza seeds, whether or not broken                          0.15%

  1206          Sunflower seeds, whether or not broken                              0.15%

                Other oil seeds oleaginous fruits, whether or not
  1207                                                                              0.15%
                broken
                Flours and meals of oil seeds or oleaginous fruits, other
  1208                                                                              0.15%
                than those of mustard

  1209          Seeds, fruit and spores, of a kind used for sowing                  0.15%

                Hop cones, fresh or dried, whether or not ground,
  1210                                                                              0.15%
                powdered or in the form of pellets; lupulin

                Plants and parts of plants (including seeds and fruits),
                of a kind used primarily in perfumery, in pharmacy or
  1211          for insecticidal, fungicidal or similar purpose, fresh,             0.15%
                chilled, frozen or dried, whether or not cut, crushed or
                powdered

                Locust beans, seaweeds and other algae, sugar beet
                nad sugarcane, fresh, chilled, frozen or dried, whether
                or not ground; fruit stones and kernels and other
  1212          vegetable products (including unroasted chicory roots               0.15%
                of the variety Ci-choriumintybussativum) of a kind used
                primarily for human consumption, not elsewhere
                specified or included


                                                  14
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                                                                                   Rate
                                                                                                 ()


    (1)                                  (2)                              (3)      (4)            (5)


              Cereal straw and husks, unprepared, whether or not
  1213                                                                            0.15%
              chopped, ground, pressed or in the form of pellets

              Swedes, mangolds, fodder roots, hay, lucerne (alfalfa),
              clover, sainfoin, forage kale, lupines, vetches and
  1214                                                                            0.15%
              similar forage products, whether or not in the form of
              pellets
                                         CHAPTER ­ 13
                   LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

              Lac; natural gums, resins, gum-resins and oleoresins
  1301                                                                            0.15%
              (for example, balsams)

              Vegetable saps and extracts;    pectic substances,
              pectinates and pectates; Agar-agar and other
  1302
              mucilages and thickeners, whether or not modified,
              derived from vegetable products
 130201       Of Guar Gum                                                 MT      0.1%         170.1
 130299       Others                                                              0.15%
                                           CHAPTER ­ 14
                        VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS,
                              NOT ELSEWHERE SPECIFIED OR INCLUDED.

              Vegetable material of a kind used primarily for plaiting
              (for example, bamboos, rattans, reeds, rushes, osier,
  1401                                                                            0.15%
              raffia, cleaned, bleached or dyed cereal straw, and lime
              bark)

  1402        Omitted
  1403        Omitted

              Vegetable products not elsewhere specified or
  1404                                                                            0.15%
              included

                                       CHAPTER ­ 15
              ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS;
                     PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
              Pig fat (including lard) and poultry fat, other than that
  1501                                                                            0.15%
              of heading 0209 or 1503
              Fats of bovine animals, sheep or goats, other than
  1502                                                                            0.15%
              those of heading 1503



                                               15
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Tariff Item                      Description of goods                     Unit              per unit in Rs.
                                                                                   Rate
                                                                                                 ()


    (1)                                  (2)                              (3)      (4)            (5)

              Lard stearin, lard oils, oleostearin, oleo-oil and tallow
  1503                                                                            0.15%
              oil, not emulsified or mixed or otherwise prepared


              Fats and oils and their fractions, of fish or marine
  1504        mammals, whether or not refined, but not chemically
              modified

 150401       Fish oil                                                    Kg       2.4%          2.7
 150499       Others                                                              0.15%
              Wool grease and fatty substances derived therefrom
  1505                                                                            0.15%
              (including lanolin)

              Other animal fats and oils and their fractions, whether
  1506                                                                            0.15%
              or not refined, but not chemically modified

              Soya-bean oil and its frac-tions, whether or not refined,
  1507                                                                            0.15%
              but not chemically modified

              Ground-nut oil and its fractions, whether or not
  1508                                                                            0.15%
              refined, but not chemically modified

              Olive oil and its fractions, whether or not refined, but
  1509                                                                            0.15%
              not chemically modified

              Other oils and their fractions obtained solely from
              olives, whether or not refined, but not chemically
  1510                                                                            0.15%
              modified, including blends of these oils or fractions
              with oils or fractions of heading 1509

              Palm oil and its fractions, whether or not refined, but
  1511                                                                            0.15%
              not chemically modified


              Sunflower seed, safflower or cotton seed oil and their
  1512        fractions thereof, whether or not refined, but not                  0.15%
              chemically modified


              Coconut (copra), palm kernel or babassu oil and
  1513        fractions thereof, whether or not refined, but not                  0.15%
              chemically modified




                                               16
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                                                                                     Rate
                                                                                                   ()


    (1)                                   (2)                               (3)      (4)            (5)

              Rape, colza or mustard oil and its fractions thereof,
  1514                                                                              0.15%
              whether or not refined, but not chemically modified

              Other fixed vegetable fats and oils (including jojoba oil)
              and their fractions, whether or not refined, but not
  1515                                                                              0.15%
              chemically modified


              Animal or vegetable fats and oils and their fractions,
              partly or wholly hydrogenated, inter-esterified, re-
  1516                                                                              0.15%
              esterified or elaidinised, whether or not refined, but
              not further prepared

              Margarine; edible mixture or preparations of animal or
              vegetable fats or oils or of fractions of different fats or
  1517                                                                              0.15%
              oils of this Chapter, other than edible fats or oils or
              their fractions of heading 1516

              Animal or vegetable fats and oils and their fractions,
              boiled, oxidised, dehydrated, sulphu-rised, blown,
              polymerised by heat in vacuum or in inert gas or
              otherwise chemically modified, excluding those of
  1518                                                                              0.15%
              heading 1516; inedible mixtures or preparations of
              animal or vegetable fats or oils or of fractions of
              different fats or oils of this Chapter, not elsewhere
              specified or included
  1519        Omitted
  1520        Glycerol, crude; glycerol waters and glycerol lyes                    0.15%
              Vegetable waxes (other than triglycerides), Beeswax,
  1521        other insect waxes and spermaceti, whether or not                     0.15%
              refined or coloured
              Degras: residues resulting from the treatment of fatty
  1522        substances or animal or vegetable waxes                               0.15%

                                         CHAPTER ­ 16
                        PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS,
                           MOLLUSCS OR OTHER AQUATIC INVERTEBRATES

              Sausages and similar products, of meat, meat offal or
  1601                                                                              0.15%
              blood; food preparations based on these products

  1602        Other prepared or preserved meat, meat offal or blood                 0.15%


                                                17
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                                                                                Rate
                                                                                              ()


    (1)                                   (2)                          (3)      (4)            (5)
              Extracts and juices of meat, fish or crustaceans,
  1603
              molluscs or other aquatic invertebrates

 160301       Of fish or crustaceans in chilled or frozen form         Kg       2.4%          19.3

 160399       Others                                                           0.15%

              Prepared or preserved fish, caviar and caviar
  1604
              substitutes prepared from fish eggs

 160401       Surimi analogue product                                  Kg       3.6%          9.6
 160499       Others                                                           0.15%
              Crustaceans, molluscs and other aquatic invertebrates,
  1605
              prepared or preserved
              Shrimp/prawn in frozen form other than Accelerated
 160501                                                                Kg       2.7%           21
              Freeze Dried (AFD)

 160502       Accelerated Freeze Dried (AFD) shrimp / prawn            Kg       2.5%          83.6

 160503       Lobster / Crab                                           Kg       2.4%          30.7

 160504       Pasteurised tinned chilled crab meat                     Kg       2.7%           75

 160505       Others in chilled or frozen form                         Kg       2.4%          19.3
 160599       Others                                                           0.15%
                                          CHAPTER ­ 17
                                 SUGARS AND SUGAR CONFECTIONERY
              Cane or beet sugar and chemically pure sucrose, in
  1701                                                                          0.15%
              solid form
              Other sugars, including chemically pure lactose,
              maltose, glucose and fructose, in solid form; sugar
  1702        syrups not containing added flavouring or colouring               0.15%
              matter; artificial honey, whether or not mixed with
              natural honey; caramel
              Molasses resulting from the extraction or refining of
  1703                                                                          0.15%
              sugar
              Sugar confectionery (including white chocolate), not
  1704                                                                          0.15%
              containing cocoa
                                                 CHAPTER ­ 18
                                  COCOA AND COCOA PREPARATIONS

  1801        Cocoa beans, whole or broken, raw or roasted                     0.15%

  1802        Cocoa shells, husks, skins and other cocoa waste                 0.15%

                                                  18
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                                                                                       Rate
                                                                                                     ()


    (1)                                      (2)                              (3)      (4)            (5)

  1803           Cocoa paste, whether or not defatted                                 0.15%

  1804           Cocoa butter, fat and oil                                            0.15%

                 Cocoa powder, not containing added sugar or other
  1805                                                                                0.15%
                 sweetening matter


                 Chocolate and other food preparations containing
  1806                                                                                0.15%
                 cocoa

                                                   CHAPTER ­ 19
              PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS

                 Malt extract; food preparations of flour, groats, meal,
                 starch or malt extract, not containing cocoa or
                 containing less than 40%by weight of cocoa calculated
                 on a totally defatted basis, not elsewhere specified or
  1901                                                                                 0.15%
                 included; food preparations of goods of headings
                 0401 to 0404,not containing cocoa or containing less
                 than 5% by weight of cocoa calculated on a totally
                 defatted basis, not elsewhere specified or included
                 Pasta, whether or not cooked or stuffed (with meat or
                 other substances) or otherwise prepared, such as
  1902                                                                                 0.15%
                 spaghettimacaroni, noodles, lasagne, gnocchi, ravioli,
                 cannelloni; couscous, whether or not prepared
                 Tapioca and substitutes therefor prepared from
  1903           starch, in the form of flakes, grains, pearls, siftings or            0.15%
                 in similar forms
                 Prepared foods obtained by the swelling or roasting
                 of cereals or cereal products (for example, corn
                 flakes); cereals [other than maize (corn) ] in grain
                 form or in the form of flakes or other worked grains
  1904                                                                                 0.15%
                 (except flour, groats and meal), pre-cooked or
                 otherwise prepared, not elsewhere specified or
                 included


                 Bread, pastry, cakes, biscuits and other bakers' wares,
                 whether or not containing cocoa; communion wafers,
  1905           empty cachets of a kind suitable for pharmaceutical                   0.15%
                 use, sealing wafers, rice paper and similar products



                                                    19
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                                                                                  Rate
                                                                                                ()


    (1)                                 (2)                              (3)      (4)            (5)
                                       CHAPTER ­ 20
              PREPARATION OF VEGETABLES, FRUITS, NUTS OR OTHER PARTS OF PLANTS
              Vegetables, fruit, nuts and other edible parts of
  2001        plants, prepared or preserved by vinegar or acetic                 0.15%
              acid
              Tomatoes prepared or preserved otherwise than by
  2002                                                                           0.15%
              vinegar or acetic acid
              Mushrooms and truffles, prepared or preserved
  2003                                                                           0.15%
              otherwise than by vinegar or acetic acid
              Other vegetables prepared or preserved otherwise
  2004        than by vinegar or acetic acid, frozen, other than                 0.15%
              products of heading 2006
              Other vegetables prepared or preserved otherwise
  2005        than by vinegar or acetic acid, not frozen, other than             0.15%
              products of Heading 2006
              Vegetables, fruits, nuts, fruit-peel and other parts of
  2006        plants, preserved by sugar (drained, glace or                      0.15%
              crystallised)
              Jams, fruit jellies, marmalades, fruit or nut puree and
              fruit or nut pastes, obtained by cooking, whether or
  2007                                                                           0.15%
              not containing added sugar or other sweetening
              matter

              Fruit, nuts and other edible parts of plants, otherwise
              prepared or preserved, whether or not containing
  2008                                                                           0.15%
              added sugar or other sweetening matter or spirit, not
              elsewhere specified or included

              Fruit juices (including grape must) and vegetable
              juices, unfermented and not containing added spirit,
  2009                                                                           0.15%
              whether or not containing added sugar or other
              sweetening matter

                                         CHAPTER ­ 21
                               MISCELLANEOUS EDIBLE PREPARATIONS

              Extracts, essences and concentrates, of coffee, tea or
              mate and preparations with a basis of these products
  2101        or with a basis of coffee, tea or mate; roasted chicory
              and other roasted      coffee substitutes, and extracts,
              essences and concentrates thereof

 210101       Instant Coffee                                                      0.7%

                                              20
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                                                                                 Rate
                                                                                               ()


    (1)                                 (2)                             (3)      (4)            (5)


 210199       Others                                                            0.15%

              Yeasts (active or inactive); other single cell micro-
  2102        organisms, dead (but not including vaccines of heading            0.15%
              3002); prepared baking powders

              Sauces and preparations therefor, mixed condiments
  2103        and mixed seasonings; mustard flour and meal and                  0.15%
              prepared mustard

              Soups and broths and preparations             therefor,
  2104                                                                          0.15%
              homogenized composite food preparations

              Ice cream and other edible ice, whether or not
  2105                                                                          0.15%
              containing cocoa

  2106        Food preparations not elsewhere specified or included             0.15%

                                          CHAPTER ­ 22
                                  BEVERAGES, SPIRITS AND VINEGAR

              Waters, including natural or artificial mineral waters
  2201        and aerated waters, not containing added sugar or
              other sweetening matter nor flavoured; ice and snow

 220101       Bottled Water                                                      0.15%
 220199       Others                                                              Nil

              Waters, including mineral waters and aerated waters,
              containing added sugar or other sweetening matter or
  2202                                                                           0.15%
              flavoured, and other non-alcoholic beverages, not
              including fruit or vegetable juices of heading 2009

  2203        Beer made from malt                                                0.15%
              Wine of fresh grapes, including fortified wines; grape
  2204                                                                           0.15%
              must other than that of heading 2009

              Vermouth and other wine of fresh grapes flavoured
  2205                                                                           0.15%
              with plants or aromatic substances

              Other fermented beverages (for example, cider, perry,
              mead, sake); mixtures of fermented beverages and
  2206                                                                           0.15%
              non-alcoholic beverages, not elsewhere specified or
              included


                                              21
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Tariff Item                        Description of goods                     Unit              per unit in Rs.
                                                                                     Rate
                                                                                                   ()


    (1)                                    (2)                              (3)      (4)            (5)

                Undenatured ethyl alcohol of an alcoholic strength by
  2207          volume of 80% vol. or higher; ethyl alcohol and other                0.15%
                spirits, denatured, of any strength

                Undenatured ethyl alcohol of an alcoholic strength by
  2208          volume of less than 80% vol; spirit, liquors and other               0.15%
                spirituous beverages

                Vinegar and substitutes for vinegar obtained from
  2209                                                                               0.15%
                acetic acid
                                                 CHAPTER ­ 23
              RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

                Flours, meals and pellets, of meat or meat offal, of fish
  2301          or of crustaceans, molluscs or other aquatic
                invertebrates, unfit for human consumption; greaves
 230101         Fish meal                                                   Kg      2.4%           2.7
 230199         Others                                                              0.15%
                Bran, sharps and other residues, whether or not in the
  2302          form of pellets, derived from the sifting, milling or               0.15%
                other working of cereals or of leguminous plants

                Residues of starch manu-facture and similar residues,
                beet-pulp, bagasse and other waste of sugar
  2303                                                                              0.15%
                manufacture, brewing or distilling dregs and waste,
                whether or not in the form of pellets

                Oil-cake and other solid residues whether or not
  2304          ground or in the form of pellets, resulting from the                0.15%
                extraction of soyabean oil

                Oil-cake and other solied residues, whether or not
  2305          ground or in the form of pellets, resulting from the                0.15%
                extraction of ground-nut oil

                Oil-cake and other solid residues, whether or not
                ground or in the form of pellets, resulting from the
  2306                                                                              0.15%
                extraction of vegetable fats or oils, other than those of
                heading 2304 or 2305
  2307          Wine lees; argol                                                    0.15%




                                                  22
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Tariff Item                        Description of goods                     Unit              per unit in Rs.
                                                                                     Rate
                                                                                                   ()


    (1)                                    (2)                              (3)      (4)            (5)

                Vegetable materials and vegetable waste, vegetable
                residues and by products, whether or not in the form
  2308                                                                              0.15%
                of pellets, of a kind used in animal feeding, not
                elsewhere specified or included

  2309          Preparations of a kind used in animal feeding                       0.15%
                                          CHAPTER ­ 24
                          TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

  2401          Unmanufactured tobacco; tobacco refuse                               0.15%

                Cigar, cheroots, cigarillos and cigarettes, of tobacco or
  2402                                                                               0.15%
                of tobacco substitutes

                Other manufactured tobacco and manufactured
  2403          tobacco substitute; "homogenized" or "reconstituted"                 0.15%
                tobacco; tobacco extract and essences
                                                 CHAPTER ­ 25
              SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT

                Salt (including table salt and denatured salt) and pure
                sodium chloride, whether or not in aqueous solution or
  2501
                containing added anti-caking or free flowing agents; sea
                water
                Common salt (including iodised salt) in HDPE/LDPE/PP
250101                                                                              0.15%
                pack/ bags
250199          Others                                                               Nil
  2502          Unroasted iron pyrites                                               Nil
                Sulphur of all kinds, other than sublimed sulphur,
  2503                                                                               Nil
                precipitated sulphur and colloidal sulphur
  2504          Natural graphite

                Carbofoil of various grades (chemically acid treated
250401                                                                              0.15%
                graphite)

250499          Others                                                               Nil
                Natural sands of all kinds, whether or not coloured,
  2505                                                                               Nil
                other than metal-bearing sands of Chapter 26




                                                  23
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Tariff Item                      Description of goods                      Unit              per unit in Rs.
                                                                                    Rate
                                                                                                  ()


    (1)                                   (2)                              (3)      (4)            (5)

              Quartz (other than natural sands); quartzite, whether or
              not roughly trimmed or merely cut, by sawing or
  2506                                                                              Nil
              otherwise, into blocks or slabs of a rectangular
              (including square) shape

  2507        Kaolin and other kaolinic clays, whether or not calcined

250701        Calcined kaolin packed in LDPE/HDPE/PP bags                          0.15%
250799        Others                                                                Nil
              Other clays (not including expanded clays of heading
  2508        6806), andalusipe, kyanite and sillimanite, whether or
              not calcined; mullite; chamotte or dinas earths
250801        Processed Bentonite                                                  0.15%
250899        Others                                                                Nil
  2509        Chalk                                                                 Nil
              Natural calcium phosphates, natural aluminium calcium
  2510                                                                              Nil
              phosphates and phosphatic chalk
              Natural barium sulphate (barytes); natural barium
  2511        carbonate (witherite), whether or not calcined, other                 Nil
              than barium oxide of heading 2816

              Siliceous fossil meals (for example, kieselguhr, tripolite
  2512        and diatomite) and similar siliceous earths, whether or               Nil
              not calcined, of an apparent specific gravity of 1 or less
              Pumice stone; emery; natural corundum, natural garnet
  2513        and other natural abrasives, whether or not heat-                     Nil
              treated
              Slate, whether or not roughly trimmed or merely cut, by
  2514        sawing or otherwise, into blocks or slabs of a                        Nil
              rectangular (including square) shape
              Marble, travertine, ecaussine and other calcareous
              monumental or building stone of an apparent specific
              gravity of 2.5 or more, and alabaster, whether or not
  2515                                                                              Nil
              roughly trimmed or merely cut, by sawing or otherwise,
              into blocks or slabs of a rectangular (including square)
              shape




                                                24
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Tariff Item                      Description of goods                      Unit              per unit in Rs.
                                                                                    Rate
                                                                                                  ()


    (1)                                   (2)                              (3)      (4)            (5)

              Granite, porphyry, basalt, sandstone and other
              monumental or building stone, whether or not roughly
  2516                                                                              Nil
              trimmed or merely cut, by sawing or otherwise, into
              blocks or slabs of a rectangular (including square) shape


              Pebbles, gravel, broken or crushed stone, of a kind
              commonly used for concrete aggregates, for road
              metalling or for railway or other ballast, shingle and
              flint, whether or not heat-treated; macadam of slag,
  2517        dross or similar industrial waste, whether or not                     Nil
              incorporating the materials cited in the first part of the
              heading; tarred macadam; granules, chippings and
              powder, of stones of heading 2515 or 2516, whether or
              not heat-treated

              Dolomite, whether or not calcined or sintered, including
              dolomite roughly trimmed or merely cut, by sawing or
  2518                                                                              Nil
              otherwise, into blocks or slabs of a rectangular
              (including square) shape; dolomite ramming mix

              Natural magnesium carbonate (magnesite); fused
              magnesia; deadburned (sintered) magnesia, whether or
  2519        not containing small quantities of other oxides added                 Nil
              before sintering; other magnesium oxide, whether or
              not pure
              Gypsum; anhydrite; plasters (consisting of calcined
              gypsum or calcium sulphate) whether or not coloured,
  2520                                                                              Nil
              with or without small quantities accelerators or
              retarders
              Limestone flux; limestone and other calcareous stones,
  2521                                                                              Nil
              of a kind used for the manufacture of lime or cement

              Quicklime, slaked lime and hydraulic lime, other than
  2522                                                                              Nil
              calcium oxide and hydroxide of heading 2825

              Portland cement, aliminous, slag cement, supersulphate
  2523        cement and similar hydraulic cement, whether or not                   1%
              coloured or in the form of clinkers
  2524        Asbestos                                                              Nil

  2525        Mica, including splittings; mica waste                                Nil


                                                25
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                                                                                  Rate
                                                                                                ()


    (1)                                   (2)                            (3)      (4)            (5)
              Natural steatite, whether or not roughly trimmed or
  2526        merely cut, by sawing or otherwise, into blocks or slabs            Nil
              of a rectangular (including square) shape; talc
  2527        Omitted
              Natural borates and concentrates thereof (whether or
              not calcined), but not including borates separated from
  2528                                                                            Nil
              natural brine; natural boric acid containing not more
              than 85% of H3BO3 Calculated on the dry weight
              Feldspar; leucite; nepheline and nephelinesyenite;
  2529                                                                            Nil
              fluorspar
              Mineral substances not else-where specified or
  2530                                                                            Nil
              included
                                              CHAPTER ­ 26
                                           ORES, SLAG AND ASH

              Iron ores and concentrates, including roasted iron
  2601
              pyrites

 260101       Iron ore Pellets                                                    1%
 260199       Others                                                              Nil
              Manganese ores and concentrates,           including
              ferruginous manganese ores and concentrates with a
  2602                                                                            Nil
              manganses content of 20% or more, calculated on the
              dry weight

  2603        Copper ores and concentrates                                        Nil

  2604        Nickel ores and concentrates                                        Nil

  2605        Cobalt ores and concentrates                                        Nil

  2606        Aluminium ores and concentrates

 260601       Calcined bauxite                                                   0.15%
 260699       Others                                                              Nil

  2607        Lead ores and concentrates                                          Nil

  2608        Zinc ores and concentrates                                          Nil

  2609        Tin ores and concentrates                                           Nil

  2610        Chromium ores and concentrates                                      Nil


                                                26
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                                                                                  Rate
                                                                                                ()


    (1)                                 (2)                              (3)      (4)            (5)

  2611        Tungsten ores and concentrates                                      Nil

  2612        Uranium ores and concentrates                                       Nil

  2613        Molybdenum ores and concentrates                                    Nil

  2614        Titanium ores and concentrates                                      Nil

              Niobium, tantalum, vanadium or zirconium ores and
  2615                                                                            Nil
              concentrates

  2616        Preciousmetal ores and concentrates                                 Nil

  2617        Other ores and concentrates                                         Nil

              Granulated slag (slag sand) from the manufacture of
  2618                                                                            1%
              iron or steel
              Slag, dross (other than granulated slag), scaling and
  2619                                                                            Nil
              other waste from the manufacture of iron or steel
              Slag, ash and residues (other than from the
  2620        manufacture of iron or steel), containing arsenic,metal             Nil
              or their compounds

              Other slag, and ash, including seaweed ash (kelp); ash
  2621                                                                            Nil
              and residues from the incine-ration of municipal waste
                                        CHAPTER ­ 27
               MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION;
                          BITUMINOUS SUBSTANCES; MINERAL WAXES
              Coal; Briquettes, ovoids and similar solid fuels
  2701                                                                            Nil
              manufactured from coal
  2702        Lignite, whether or not agglomerated, excluding jet                 Nil
              Peat (including    peat    litter),   whether   or   not
  2703                                                                            Nil
              agglomerated

              Coke and semi-coke of coal, of lignite or of peat,
  2704                                                                            Nil
              whether or not agglomerated; retort carbon

              Coal gas, water gas, producer gas and similar gases,
  2705        other than petroleum gases and other gaseous                        Nil
              hydrocarbons




                                               27
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                                                                                 Rate
                                                                                               ()


    (1)                                   (2)                           (3)      (4)            (5)
              Tar distilled from coal, from lignite or from peat and
  2706        other mineral tars, whether or not dehydrated or                   Nil
              partially dis-tilled, including reconstituted
              Oils and other products of the distillation of high
              temperature coal tar similar products in which the
  2707                                                                           Nil
              weight of the aromatic constituents exceeds that of the
              non-aromatic constituents
              Pitch and pitch coke, obtained from coal tar or from
  2708                                                                           Nil
              other mineral tars
              Petroleum oils and oils obtained from bituminous
  2709                                                                           Nil
              minerals, crude

              Petroleum oils and oils obtained from bituminous
              minerals, other than crude; preparations not elsewhere
              specified or included, containing by weight 70% or
  2710
              more of petroleum oils or of oils obtained from
              bituminous minerals, these oils being the basic
              constituents of the preparations; waste oils
 271001       Industrial/automotive lubricants                                  1.5%

 271099       Others                                                             Nil
  2711        Petroleum gases and other gaseous hydrocarbons                     Nil
              Petroleum jelly, paraffin wax, microcrystalline
              petroleum wax, slack wax, ozokerite, lignite wax, peat
  2712        wax, other mineral waxes, and similar products                     Nil
              obtained by synthesis or by other processes, whether
              or not coloured
              Petroleum coke, petroleum bitumen and other
  2713        residues of petroleum oils or of oils obtained from
              bituminous minerals
 271301       Calcined petroleum coke                                   MT      2.7%         868.8
 271399       Others                                                             Nil
              Bitumen and asphalt, natural; bituminous or oil shale
  2714                                                                           Nil
              and tar sands; asphaltites and asphaltic rocks
              Bituminous mixtures based on natural asphalt, on
              natural bitumen, on petroleum bitumen, on mineral tar
  2715                                                                           Nil
              or on mineral tar pitch (for example, bituminous
              mastics, cut backs)
              Electrical energy
  2716                                                                           Nil


                                                 28
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      (1)                                   (2)                          (3)      (4)            (5)
                                                  CHAPTER ­ 28
INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE-EARTH METALS,
                            OF RADIOACTIVE ELEMENTS OR OF ISOTOPES

    2801        Fluorine, chlorine, bromine and iodine                           1.1%

    2802        Sulphur, sublimed or precipitated; colloidal sulphur             1.1%

                Carbon (carbon blacks and other forms of carbon not
    2803                                                                         1.1%
                elsewhere specified or included)

    2804        Hydrogen, rare gases and other non-metals                        1.1%

                Alkali or alkaline-earth metals; rare-earth metals,
    2805        scandium and yttrium, whether or not intermixed or               1.1%
                interalloyed; mercury
                Hydrogen chloride (hydrochloric acid); chlorosulphuric
    2806                                                                         1.1%
                acid
    2807        Sulphuric acid; oleum                                            1.1%

    2808        Nitric acid; sulphonitric acids                                  1.1%

                Diphosphorus    pentaoxide;   phosphoric  acid;
    2809        polyphosphoric acids, whether or not chemically                  1.1%
                defined

    2810        Oxides of boron; boric acids                                     1.1%

                Other inorganic acids and other inorganic oxygen
    2811                                                                         1.1%
                compounds of non-metals

    2812        Halides and halide oxides of non-metals                          1.1%

                Sulphides of non-metals; commercial phosphorus
    2813                                                                         1.1%
                trisulphide

    2814        Ammonia, anhydrous or in aqueous solution                        1.1%

                Sodium hydroxide (caustic soda); potassium hydroxide
    2815                                                                         1.1%
                (caustic potash); peroxides of sodium or potassium

                Hydroxide and peroxide of magnesium; oxides,
    2816                                                                         1.1%
                hydroxides and peroxides, of strontium or barium

    2817        Zinc oxide; zinc peroxide                                        1.1%

                                                   29
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    (1)                                    (2)                              (3)      (4)            (5)
              Artificial corundum, whether or not chemically
  2818                                                                              1.1%
              defined; aluminium oxide; aluminium hydroxide

  2819        Chromium oxides and hydroxides                                        1.1%

  2820        Manganese oxides                                                      1.1%
              Iron oxides and hydroxides; earth colours containing
  2821        70% or more by weight of combined iron evaluated as                   1.1%
              Fe2O3

              Cobalt oxides and hydroxides; commercial cobalt
  2822                                                                              1.1%
              oxides

  2823        Titanium oxides                                                       1.1%

  2824        Lead oxides; red lead and orange lead                                 1.1%

              Hydrazine and hydroxyl- amine and their inorganic
  2825        salts; other inorganic bases; other metal oxides,                     1.1%
              hydroxides and peroxides

              Fluorides; fluorosilicates, fluoroaluminates and other
  2826                                                                              1.1%
              complex fluorine salts

              Chlorides, chloride oxides and chloride hydroxides;
  2827        bromides and bromide oxides; iodides and iodide                       1.1%
              oxides

              Hypochlorites; commercial          calcium   hypochlorites;
  2828                                                                              1.1%
              chlorites; hypobromites
              Chlorates   and     perchlorates;   bromates   and
  2829                                                                              1.1%
              perbromates; iodates and periodates
              Sulphides; polysulphides, whether or not chemically
  2830                                                                              1.1%
              defined

  2831        Dithionites and sulphoxylates                                         1.1%

  2832        Sulphites; thiosulphates                                              1.1%

  2833        Sulphates; alums; peroxo-sulphates (persulphates)                     1.1%

  2834        Nitrites; nitrates                                                    1.1%
              Phosphinates     (hypo-phosphites), phosphonates
  2835        (phosphites) and phosphates; polyphosphates,                          1.1%
              whether or not chemically defined



                                                  30
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                                                                                                 ()


    (1)                                  (2)                              (3)      (4)            (5)
              Carbonates;  peroxo-carbonates   (percarbonates);
  2836        commercial  ammonium      carbonate    containing                   1.1%
              ammonium carbamate

  2837        Cyanides, cyanide oxides and complex cyanides                       1.1%

  2838        Deleted

  2839        Silicates; commercial alkali metal silicates                        1.1%

  2840        Borates; peroxoborates (perborates)                                 1.1%

  2841        Salts of oxometallic or peroxometallic acids                        1.1%

              Other salts of inorganic acids or peroxoacids, (including
  2842        aluminosilicates whether or not chemically defined),                1.1%
              other than azides
              Colloidal precious metals; inorganic or organic
  2843        compounds of precious metals, whether or not                         Nil
              chemically defined; amalgams of precious metals
              Radioactive chemical elements and radioactive
              isotopes (including the fissile or fertile chemical
  2844                                                                             Nil
              elements and isotopes) and their compounds; mixtures
              and residues containing these products
              Isotopes other than those of heading 2844;
  2845        compounds, inorganic or organic, of such isotopes,                  1.1%
              whether or not chemically defined
              Compounds, inorganic or organic, of rare-earth metals,
  2846        of yttrium or of scandium or of mixtures of these                   1.1%
              metals
  2847        Hydrogen peroxide, whether or not solidified with urea              1.1%
  2848        Omitted
  2849        Carbides, whether or not chemically defined                         1.1%
              Hydrides, nitrides, azides, silicides and borides,
  2850        whether or not chemically defined, other than                       1.1%
              compounds which are also carbides of heading 2849
  2851        Deleted
              Inorganic or organic compounds of mercury, whether
  2852                                                                            1.1%
              or not chemically defined, excluding amalgams




                                                31
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    (1)                                   (2)                            (3)      (4)            (5)
              Phosphides, whether or not chemically defined,
              excluding    ferrophosphorus;        other     inorganic
              compounds (including distilled or conductivity water
  2853                                                                           1.1%
              and water of similar purity); liquid air (whether or not
              rare gases have been removed); compressed air;
              amalgams, other than amalgams of precious metals
                                             CHAPTER ­ 29
                                          ORGANIC CHEMICALS
  2901        Acyclic hydrocarbons                                               1.5%
  2902        Cyclic hydrocarbons                                                1.5%
  2903        Halogenated derivatives of hydrocarbons                            1.5%

              Sulphonated, nitrated or nitrosated derivatives of
  2904
              hydrocarbons, whether or not halogenated
 290401       4,4- Dinitrostilbene 2,2- disulphonic acid                         1.9%
 290499       Others                                                             1.5%

              Acyclic alcohols and their halogenated, sulphonated,
  2905                                                                           1.5%
              nitrated or nitrosated derivatives

              Cyclic alcohols and their halogenated, sulphonated,
  2906                                                                           1.5%
              nitrated or nitrosated derivatives
  2907        Phenols; phenol-alcohols
 290701       Para Cresol                                                        1.7%
 290799       Others                                                             1.5%
              Halogenated, sulphonated, nitrated or nitrosated
  2908                                                                           1.5%
              derivatives of phenols or phenol-alcohols
              Ethers, ether-alcohols, ether-phenols, ether-alcohol-
              phenols, alcohol peroxides, ether peroxides, ketone
  2909        peroxides (whether or not chemically defined), and                 1.5%
              their halogenated, sulphonated, nitrated or nitrosated
              derivatives
              Epoxides, epoxyalcohols, epoxyphenols and expoxy-
              ethers, with a three-membered ring, and their
  2910                                                                           1.5%
              halogenated, sulphonated, nitrated or nitrosated
              derivatives
              Acetals and hemiacetals, whether or not with other
  2911        oxygen function, and their halogenated, sulphonated,               1.5%
              nitrated or nitrosated derivatives
              Aldehydes, whether or not with other oxygen function;
  2912
              cyclic polymers of aldehydes; paraformaldehyde

                                                32
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                                                                                               ()


    (1)                                 (2)                             (3)      (4)            (5)
 291201       Para Anisic Aldehyde                                              1.5%
 291299       Others                                                            1.5%
              Halogenated, sulphonated, nitrated or nitrosated
  2913                                                                          1.5%
              derivatives of products of heading 2912
              Ketones and Quinones, whether or not with other
  2914        oxygen function, and their halogenated, sulphonated,              1.5%
              nitrated or nitrosated derivatives
              Saturated acyclic mono-carboxylic acids and their
              anhydrides, halides, peroxides and peroxyacids; their
  2915                                                                          1.5%
              halo-genated, sulphonated, nitrated or nitrosated
              derivatives
              Unsaturated acyclic mono-carboxylic acids, cyclic
              mono-carboxylic acids, their anhydrides, halides,
  2916                                                                          1.5%
              peroxides and peroxyacids; their halogenated,
              sulphonated, nitrated or nitrosated derivatives

              Polycarboxylic acids, their anhydrides, halides,
  2917        peroxides and peroxyacids; their halogenated,                     1.5%
              sulphonated, nitrated or nitrosated derivatives

              Carboxylic acids with additional oxygen function and
              their anhydrides, halides, peroxides and peroxyacids;
  2918                                                                          1.5%
              their halogenated, sulphonated, nitrated or nitrosated
              derivatives
              Phosphoric esters and their salts, including lacto-
  2919        phosphates; their halogenated, sulphonated, nitrated              1.5%
              or nitrosated derivatives
              Esters of other inorganic acids of non-metals
              (excluding esters of hydrogen halides) and their salts;
  2920                                                                          1.5%
              their halogenated, sulphonated, nitrated or nitrosated
              derivatives

  2921        Amine- function compounds

 292101       4,4 DiaminoDiphenylSulfone                                Kg      3.2%          25.8
 292102       Ortho Chloro Para Nitro Aniline                           Kg      2.7%           6.6
 292199       Others                                                            1.5%
  2922        Oxygen-function amino-compounds                                   1.5%
              Quaternary ammonium salts and hydroxides; lecithins
  2923        and other phosphoaminolipids, whether or not                      1.5%
              chemically defined


                                                33
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                                                                                                ()


    (1)                                 (2)                              (3)      (4)            (5)
              Carboxyamide-function compounds; amide-function
  2924                                                                           1.5%
              compounds of carbonic acid
              Carboxyimide-function compounds (including saccharin
  2925                                                                           1.5%
              and its salts) and imine-function compounds

  2926        Nitrile-function compounds                                         1.5%

  2927        Diazo-, azo- or azoxy-Compounds                                    1.5%

  2928        Organic derivatives of hydrazine or of hydroxylamine               1.5%

  2929        Compounds with other nitrogen function                             1.5%

  2930        Organo-sulphur compounds                                           1.5%

  2931        Other organo-inorganic compounds                                   1.5%

              Heterocyclic compounds with oxygen hetero-atom (s)
  2932                                                                           1.5%
              only
              Heterocyclic compounds with nitrogen hetero-atom (s)
  2933                                                                           1.5%
              only
              Nucleic acids and their salts; whether or not chemically
  2934                                                                           1.5%
              defined; other heterocyclic compounds
  2935        Sulphonamides                                                      1.5%
              Provitamins and vitamins, natural or reproduced by
              synthesis (including natural concentrates), derivatives
  2936                                                                           1.5%
              thereof used primarily as vitamins, and intermixtures
              of the foregoing, whether or not in any solvent
              Hormones, prostaglandins, thromboxanes and leuko-
              trienes, natural or reproduced by synthesis; derivatives
  2937                                                                           1.5%
              and structural analogues thereof, including chain
              modified polypeptides, used primarily as hormones
              Glycosides, natural or reproduced by synthesis and
  2938                                                                           1.5%
              their salts, ethers, esters and other derivatives
              Alkaloids, natural or reproduced by synthesis, and their
  2939                                                                           1.5%
              salts, ethers, esters and other derivatives
              Sugars, chemically pure, other than sucrose, lactose,
              maltose, glucose and fructose; sugar ethers, sugar
  2940                                                                           1.5%
              acetals and sugar esters, and their salts, other than
              products of headings 2937, 2938 or 2939
  2941        Antibiotics                                                        1.5%


                                              34
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    (1)                                  (2)                              (3)      (4)            (5)

  2942        Other organic compounds                                             1.5%

                                          CHAPTER ­ 30
                                     PHARMACEUTICAL PRODUCTS
              Glands and other organs for organo-therapeutic uses,
              dried, whether or not powdered; extracts of glands or
              other organs or of their secretions for organo
  3001                                                                             Nil
              therapeutic uses; heparin and its salts; other human or
              animal substances prepared for therapeutic or
              prophylactic uses, not elsewhere specified or included

              Human blood; animal blood prepared for therapeutic,
              prophylactic or diagnostic uses; antisera and other
              blood fractions and immunological products, whether
  3002                                                                             Nil
              or not modified or obtained by means of
              biotechnological processes; vaccines, toxins, cultures of
              microorganisms (excluding yeasts) and similar products

              Medicaments (excluding goods of heading 3002,3005
              or 3006) consisting of two or more constituents which
  3003        have been mixed together for therapeutic or                         1.5%
              prophylactic uses, not put up in measured doses or in
              forms or packing for retail sale

              Medicaments (excluding goods of heading 3002, 3005
              or 3006) consisting of mixed or unmixed products for
              therapeutic or prophylactic uses, put up in measured
  3004        doses (including those in the form of transdermal                   1.5%
              administration systems) or in forms or packings for
              retail sale

              Wadding, gauze, bandages and similar articles (for
              example, dressings, adhesive plasters, poultices),
  3005        impreg-nated or coated with pharma-ceutical
              substances or put up in forms or packings for retail sale
              for medical, surgical, dental or veterinary purposes

              Gauge swabs, labsponge, abdominal swabs/pads, gauge
 300501                                                                           1.6%
              rolls
 300599       Others                                                              1.5%
              Pharmaceutical goods specified in note 4 to this
  3006        Chapter                                                             1.5%


                                               35
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     (1)                                    (2)                            (3)      (4)            (5)
                                                  CHAPTER ­ 31
     31        FERTILIZERS                                                           Nil
                                        CHAPTER ­ 32
TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING
                MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS
               Tanning extracts of vegetable origin; tannins and their
   3201                                                                            1.5%
               salts, ethers, esters and other derivatives

               Synthetic organic tanning substances; inorganic
               tanning substances; tanning preparations, whether or
   3202                                                                            1.5%
               not containing natural tanning substances; enzymatic
               preparations for pre-tanning

               Colouring matter of vegetable or animal origin
               (including dyeing extracts but excluding animal black),
   3203        whether or not chemically defined; preparations as                  1.5%
               specified in Note 3 to this Chapter based on colouring
               matter of vegetable or animal origin

               Synthetic organic colouring matter, whether or not
               chemically defined; prepara-tions as specified in Note 3
               to this Chapter based on synthetic organic colouring
   3204
               matter; synthetic organic products of a kind used as
               fluorescent brightening agents or as luminophores,
               whether or not chemically defined
  320401       AZO Black Dix (Acid Black)                                          1.8%
  320402       Reactive dyes                                               Kg      2.8%          13.1
  320403       Pigment violet                                              Kg      2.5%          73.3
  320404       Yellow 3 (Food colouring agent, Sunset Yellow)                      1.9%
  320405       Sulphur black(Sulphur based colouring matter)               Kg      2.2%           3.4
  320406       Solvent black (Solvent based colouring matter)                      1.9%
  320407       Optical brightener (Optical whitening agent)                Kg      2.4%          13.5
  320499       Others                                                              1.5%
               Colour lakes; preparations as specified in Note 3 to this
   3205                                                                            1.5%
               Chapter based on colour lakes

               Other colouring matter; preparations as specified in
               Note 3 to this Chapter, other than those of headings
   3206                                                                            1.5%
               3203, 3204 or 3205; inorganic products of a kind used
               as luminophores, whether or not chemically defined

                                                   36
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    (1)                                  (2)                               (3)      (4)            (5)
              Prepared pigments, prepared opacifiers and prepared
              colours, vitrifiable enamels and glazes, engobes (slips),
              liquid lustres and similar preparations, of a kind used in
  3207                                                                             1.5%
              the ceramic enamelling or glass industry; glass frit and
              other glass, in the form of powder, granules or flakes

              Paints and varnishes (including enamels and lacquers)
              based on synthetic polymers or chemically modified
              natural polymers, dispersed or dissolved in a non-
  3208                                                                             1.5%
              aqueous medium; solutions as defined in Note 4 to this
              Chapter

              Paints and varnishes (including enamels and lacquers)
              based on synthetic polymers or chemically modified
  3209                                                                             1.5%
              natural polymers, dispersed or dissolved in an aqueous
              medium
              Other paints and varnishes (including enamels,
              lacquers and distempers); prepared water pigments of
  3210                                                                             1.5%
              a kind used for finishing leather

  3211        Prepared driers                                                      1.5%
              Pigments (including metallic powders and flakes)
              dispersed in non-aqueous media, in liquid or paste
              form, of a kind used in the manufacture of paints
  3212        (including enamels); stamping foils; dyes and other                  1.5%
              colouring matter put up in forms or packings for retail
              sale

              Artists', students' or signboard painters' colours,
              modifiying tints, amusement colours and the like, in
  3213        tablets, tubes, jars, bottles, pans or in similar forms or           1.5%
              packings

              Glaziers' putty, grafting putty, resin cements, caulking
              compounds and other mastics; painters' fillings; non-
  3214        refractory surfacing prepartions for facades, indoor                 1.5%
              walls, floors, ceilings or the like

              Printing ink, writing or drawing ink and other inks,
  3215        whether or not concentrated or solid                                 1.5%



                                               37
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    (1)                                     (2)                              (3)      (4)            (5)
                                              CHAPTER ­ 33
              ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS
                 Essential oils (terpene-less or not), including concretes
                 and absolutes; resinoids; extracted oleoresins;
                 concentrates of essential oils in fats,in fixed oils, in
  3301           waxes or the like, obtained by enfleurage or                        0.15%
                 maceration;       terpenic    by-products       of    the
                 deterpenation of essential oils; aqueous distillates
                 and aqueous solutions of essential oils
                 Mixtures of odoriferous substances and mixtures
                 (including alcoholic solutions) with a basis of one or
                 more of these substances, of a kind used as raw
  3302
                 materials in industry; other preparations based on
                 odoriferous substances, of a kind used for the
                 manufacture of beverages
 330201          Synthetic Perfumery Compounds                                       1.5%
 330299          Others                                                              0.15%

  3303           Perfumes and toilet waters                                          1.5%

                 Beauty or make-up prepara-tions and preparations for
                 the care of the skin (other than medicaments),
  3304                                                                               1.5%
                 including sunscreen or suntan preparations; manicure
                 or pedicure preparations

  3305           Preparations for use on the hair                                    1.5%

                 Preparations for oral or dental hygiene, including
                 denture fixative pastes and powders; yarn used to
  3306           clean between the teeth (dental floss), in individual               1.5%
                 retail packages

                 Pre-shave, shaving or after-shave preparations,
                 personal deodorants, bath prepara-tions, depilatories
                 and other perfumery, cosmetic or toilet preparations,
  3307           not elsewhere specified or included, prepared room
                 deodorisers, whether or not perfumed or having
                 disinfectant properties

                 Perfumed Agarbatti / Incense sticks / Dhoop / Loban
 330701                                                                      Kg      3.9%          22.3

                 Others
 330799                                                                              1.5%


                                                    38
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                                                                                  Drawback
  Tariff Item                     Description of goods                     Unit              per unit in Rs.
                                                                                    Rate
                                                                                                  ()


      (1)                                 (2)                              (3)      (4)            (5)
                                                CHAPTER ­ 34
SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL
   WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES,
       MODELLING PASTES, "DENTAL WAXES" AND DENTAL PREPARATIONS WITH A BASIS OF PLASTER


                Soap; organic surface-active products and preparations
                for use as soap, in the form of bars, cakes, moulded
                pieces or shapes, whether or not containing soap;
                organic surface-active products and preparations for
    3401                                                                           1.5%
                washing the skin, in the form of liquid or cream and put
                up for retail sale, whether or not containing soap;
                paper, wadding, felt and nonwovens, impregnated,
                coated or covered with soap or detergent

                Organic surface-active agents (other than soap),
                surface-active preparations, washing preparations
    3402        (including auxiliary washing preparations) and cleaning            1.5%
                preparations, whether or not containing soap, other
                than those of heading 3401

                Lubricating     preparations    (including   cutting-oil
                preparations, bolt or nut release preparations, anti-
                rust or anti-corrosion preparations and mould release
                prepara-tions, based on lubricants) and preparations of
    3403        a kind used for the oil or grease treatment of textile             1.5%
                materials, leather,fur skins or other materials, but
                excluding     preparations    containing,   as    basic
                constituents, 70% or more by weight of petroleum oils
                or of oils obtained from bituminous minerals

    3404        Artificial waxes and prepared waxes                                1.5%

                Polishes and creams, for footwear, furniture, floors,
                coachwork, glass or metal, scouring pastes and
                powders and similar preparations (whether or not in
    3405        the form of paper, wadding, felt, nonwovens, cellular              1.5%
                plastics or cellular rubber, impregnated, coated or
                covered with such preparations), excluding waxes of
                heading 3404
    3406        Candles, tapers and the like                                       1.5%




                                                 39
                                                                                            Drawback cap
                                                                                 Drawback
Tariff Item                      Description of goods                     Unit              per unit in Rs.
                                                                                   Rate
                                                                                                 ()


    (1)                                  (2)                              (3)      (4)            (5)
              Modelling pastes, including those put up for children's
              amusement; preparations known as "dental wax" or as
              "dental impression compounds", put up in sets, in
  3407        packings for retail sale or in plates, horseshoe shapes,            1.5%
              sticks or similar forms; other preparations for use in
              dentistry, with a basis of plaster (of calcined gypsum or
              calcium sulphate)
                                      CHAPTER ­ 35
                ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES

              Casein, caseinates and other casein derivatives; casein
  3501                                                                             0.15%
              glues
              Albumins (including concentrates of two or more
              whey proteins, containing by weight more than 80%
  3502                                                                             0.15%
              whey proteins, calculated on the dry matter),
              albuminates and other albumin derivatives
              Gelatin [including gelatin in rectangular (including
              square) sheets, whether or not surface-worked or
  3503        coloured] and gelatin derivatives; isinglass; other                  1.5%
              glues of animal origin, excluding casein glues of
              heading 3501
              Peptones and their derivatives; other protein
              substances and their deri-vatives, not elsewhere
  3504                                                                             1.5%
              speci-fied or included; hide powder, whether or not
              chromed
              Dextrins and other modified starches (for example,
  3505        pregelatinised or esterified starches); glues based on               1.5%
              starches, or on dextrins or other modified starches

              Prepared glues and other prepared adhesives, not
              elsewhere specified or included; products suitable for
  3506                                                                             1.5%
              use as glues or adhesives, put up for retail sale as
              glues or adhesives, not exceeding a net weight of 1 Kg
              Enzymes; prepared enzymes not elsewhere specified
  3507                                                                    1.5%
              or included
                                         CHAPTER ­ 36
               EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS;
                             CERTAIN COMBUSTIBLE PREPARATIONS
  3601        Propellant powders                                                   1.5%
  3602        Prepared explosives, other than propellant powders                   1.5%


                                               40
                                                                                             Drawback cap
                                                                                  Drawback
Tariff Item                      Description of goods                      Unit              per unit in Rs.
                                                                                    Rate
                                                                                                  ()


    (1)                                  (2)                               (3)      (4)            (5)
              Safety fuses; detonating fuses; percussion            or
  3603                                                                              1.5%
              detonating caps; igniters; electric detonators
              Fireworks, signalling flares, rain rockets, fog signals
  3604                                                                              1.5%
              and other pyrotechnic articles
              Matches, other than pyrotechnic articles of heading
  3605                                                                              1.5%
              3604
              Ferro-cerium and other pyrophoric alloys in all forms;
  3606        articles of combustible materials as specified in Note                1.5%
              2 to this Chapter
                                        CHAPTER ­ 37
                           PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS
              Photographic plates and film in the flat, sensitised,
              un-exposed, of any material other than paper,
  3701                                                                              1.5%
              paperboard or textiles; instant print-film in the flat,
              sensitised, unexposed, whether or not in packs
              Photographic film in rolls, sensitised, unexposed, of
              any material other than paper, paper-board or
  3702                                                                              1.5%
              textiles; instant print film in      rolls, sensitised,
              unexposed
              Photographic paper, paperboard and textiles
  3703                                                                              1.5%
              sensitised, unexposed
              Photographic plates, film, paper, paper board and
  3704                                                                              1.5%
              textiles, exposed but not developed
              Photographic plates and film, exposed and developed,
  3705                                                                              1.5%
              other than cinematographic film
              Cinematographic film, exposed and developed,
  3706        whether or not incorporating sound track or                           1.5%
              consisting only of sound track
              Chemical preparations for photographic uses (other
              than varnishes, glues, adhesives and similar
  3707        preparations); unmixed products for photographic                      1.5%
              uses, put up in         measured portions or put up for
              retail sale in a form ready for use
                                               CHAPTER ­ 38
                                  MISCELLANEOUS CHEMICAL PRODUCTS
              Artificial graphite; colloidal or semi-colloidal graphite;
              preparations based on graphite or other carbon in the
  3801                                                                             1.5%
              form of pastes, blocks, plates or other semi-
              manufactures


                                               41
                                                                                            Drawback cap
                                                                                 Drawback
Tariff Item                      Description of goods                     Unit              per unit in Rs.
                                                                                   Rate
                                                                                                 ()


    (1)                                  (2)                              (3)      (4)            (5)
              Activated carbon; activated natural mineral products;
  3802                                                                            1.5%
              animal black, including spent animal black

  3803        Tall oil, whether or not refined                                    1.5%

              Residual lyes for the manufacture of wood pulp,
              whether or not concentrated, desugared or chemically
  3804                                                                            1.5%
              treated, including lignin sulphonates, but excluding tall
              oil of Heading 3803
              Gum, wood or sulphate turpentine and other terpenic
              oils produced by the distillation or other treatment of
  3805        coniferous woods; crude dipentene; sulphite                         1.5%
              turpentine and other crude paracymene; pine oil
              containing alpha-terpineol as the main constituent

              Rosin and resin acids, and derivatives thereof; rosin
  3806                                                                            1.5%
              spirit and rosin oils; run gums
              Wood tar; wood tar oils; wood creosote; wood
              naphtha; vegetable pitch; brewers' pitch and similar
  3807                                                                            1.5%
              preparations based on rosin, resin acids or on
              vegetable pitch
              Insecticides, rodenticides, fungicides, herbicides, anti-
              sprouting products and plant-growth regulators,
              disinfec-tants and similar products, put up in forms or
  3808
              packings for retail sale or as preparations or articles
              (for example, sulphur-treated bands,wicks and
              candles,and fly-papers)
 380801       2,4-Dichloro Phenoxy Acetic Acid                            Kg      4.2%           7.4
 380899       Others                                                              1.5%

              Finishing agents, dye carriers to accelerate the dyeing
              or fixing of dye-stuffs and other products and
  3809        preparations (for example, dressings and mordants), of              1.5%
              a kind used in the textile, paper, leather or like
              industries, not elsewhere specified or included

              Pickling preparations for metal surfaces; fluxes and
              other auxiliary preparations for soldering, brazing or
              welding; soldering, brazing or welding powders and
  3810                                                                            1.5%
              pastes consisting of metal and other materials;
              preparations of a kind used as cores or coatings for
              welding electrodes or rods



                                                 42
                                                                                              Drawback cap
                                                                                   Drawback
Tariff Item                      Description of goods                       Unit              per unit in Rs.
                                                                                     Rate
                                                                                                   ()


    (1)                                   (2)                               (3)      (4)            (5)
              Anti-knock preparations, oxidation inhibitors, gum
              inhibitors,     viscosity    improvers,      anti-corrosive
  3811        preparations and other prepared additives, for mineral                1.5%
              oils (including gasoline) or for other liquids used for the
              same purposes as mineral oils
              Prepared rubber accelerators; compound plasticisers
              for rubber or plastics, not elsewhere specified or
  3812                                                                              1.5%
              included; anti-oxidising preparations and other
              compound stabilisers for rubber or plastics

              Preparations and charges for fire-extinguishers;
  3813                                                                              1.5%
              charged fire-extinguishing grenades
              Organic composite solvents and thinners, not
  3814        elsewhere specified or included; prepared paint or                    1.5%
              varnish removers
              Reaction initiators, reaction accelerators and catalytic
  3815                                                                              1.5%
              preparations, not elsewhere specified or included
              Refractory cements, mortars, concretes and similar
  3816                                                                              1.5%
              compositions, other than products of heading 3801
              Mixed alkylbenzenes and mixed alkylnaphthalenes,
  3817                                                                              1.5%
              other than those of Heading 2707 or 2902
              Chemical elements doped for use in electronics, in the
  3818        form of discs, wafers or similar forms; chemical                       1%
              compounds doped for use in electronics
              Hydraulic brake fluids and other prepared liquids for
              hydraulic transmission, not containing or containing
  3819                                                                              1.5%
              less than 70% by weight of petroleum oils or oils
              obtained from bituminous minerals
  3820        Anti-freezing preparations and prepared de-icing fluids               1.5%

              Prepared culture media for development or
  3821        maintenance of micro-organisms (including viruses and                 1.5%
              the like) or of plant, human or animal cells
              Diagnostic or laboratory reagents on a backing,
              prepared diagnostic or laboratory reagents whether or
  3822                                                                              1.5%
              not on a backing, other than those of heading 3002 or
              3006; certified reference materials
              Industrial monocarboxylic fatty acids; acid oils from
  3823                                                                              1.5%
              refining; industrial fatty alcohols



                                                43
                                                                                            Drawback cap
                                                                                 Drawback
Tariff Item                      Description of goods                     Unit              per unit in Rs.
                                                                                   Rate
                                                                                                 ()


    (1)                                  (2)                              (3)      (4)            (5)
              Prepared binders for foundry moulds or cores;
              chemical products and preparations of the chemical or
  3824        allied industries (including those consisting of mixtures           1.5%
              of natural products), not elsewhere specified or
              included
              Residual products of the chemical or allied industries,
              not elsewhere specified or included; municipal waste;
  3825                                                                            1.5%
              sewage sludge; other wastes specified in Note 6 to this
              Chapter
              Biodiesel and mixtures thereof, not containing or
  3826        containing less than 70% by weight of petroleum oils                 Nil
              and oils obtained from bituminous minerals
                                            CHAPTER ­ 39
                                      PLASTICS AND ARTICLES THEREOF
  3901        Polymers of ethylene, in primary forms                              1.5%
              Polymers of propylene or of other olefins, in primary
  3902                                                                            1.5%
              forms
  3903        Polymers of styrene, in primary forms                               1.5%

              Polymers of vinyl chloride or of other halogenated
  3904                                                                            1.5%
              olefins, in primary forms
              Polymers of vinyl acetate or of other vinyl esters, in
  3905                                                                            1.5%
              primary forms; other vinyl polymers in primary forms
  3906        Acrylic polymers in primary forms                                   1.5%
              Polyacetals, other polyethers and epoxide resins, in
  3907        primary forms; polycarbonates,             alkyd resins,            1.5%
              polyallylesters and other polyesters, in primary forms
  3908        Polyamides in primary forms                                         1.5%
              Amino-resins, phenolic resins and polyurethanes, in
  3909                                                                            1.5%
              primary forms
  3910        Silicones in primary forms                                          1.5%
              Petroleum       resins,    coumarone-indene      resins,
              polyterpenes, polysulphides, polysulphones and other
  3911                                                                            1.5%
              products specified in Note 3 to this Chapter, not
              elsewhere specified or included, in primary forms
              Cellulose and its chemical derivatives, not elsewhere
  3912                                                                            1.5%
              specified or included, in primary forms




                                               44
                                                                                              Drawback cap
                                                                                   Drawback
Tariff Item                      Description of goods                       Unit              per unit in Rs.
                                                                                     Rate
                                                                                                   ()


    (1)                                   (2)                               (3)      (4)            (5)
              Natural polymers (for example, alginic acid) and
              modified natural polymers (for example, hardened
  3913                                                                              1.5%
              proteins, chemical derivatives of natural rubber), not
              elsewhere specified or included, in primary forms
              Ion­exchangers based on polymers of headings 3901 to
  3914                                                                              1.5%
              3913, in primary forms
  3915        Waste, parings and scrap, of plastics                                  Nil
              Monafilament of which any cross-sectional dimension
              exceeds 1mm, rods, sticks and profile shapes, whether
  3916                                                                              1.5%
              or not surface-worked but not otherwise worked, of
              plastics
              Tubes, pipes and hoses, and fittings therefor (for
  3917
              example, joints, elbows, flanges), of plastics
              PVC transparent hose / rigid casing pipes / rigid well
 391701                                                                             1.5%
              casing or screen pipes
 391799       Others                                                                1.5%
              Floor coverings of plastics, whether or not self-
              adhesive, in rolls or in the form of tiles; wall or ceiling
  3918
              coverings of plastics, as defined in Note 9 to this
              Chapter
 391801       Vinyl Flooring with or without backing                                1.5%
 391802       Omitted
              Mats/Rugs             made               of         LDPE/
 391803                                                                             1.5%
              LLDPE
 391899       Others                                                                1.5%

              Self-adhesive plates, sheets, film, foil, tape, strip and
  3919                                                                              1.5%
              other flat shapes, of plastics, whether or not in rolls

              Other plates, sheets, film, foil and strip, of plastics,
  3920        non-cellular and not reinforced, laminated, supported
              or similarly combined with other materials

              HDPE Tapes with U.V. Stabilisation 2% by weight
 392001                                                                             1.5%
              Plain/Fabricated
 392002       BOPP film                                                             1.5%
              P.P Tapes with U.V. Stabilisation 2% by weight
 392003                                                                             1.5%
              Plain/Fabricated
              PVC Rigid Free Foam Board Cellular Film, Foil and Sheets
 392004                                                                             1.5%
              of PVC Rigid Free Foam Board
 392005       Laser Printer Film (Polyester Based)                                  1.5%
                                                45
                                                                                               Drawback cap
                                                                                    Drawback
Tariff Item                       Description of goods                       Unit              per unit in Rs.
                                                                                      Rate
                                                                                                    ()


    (1)                                    (2)                               (3)      (4)            (5)
              Polyester film (including Biaxially Oriented Polyester
 392006                                                                              1.5%
              Film) or Polyethylene Terephthalic Film
 392007       PVC Rigid/Flexible Film/ Sheet                                         1.5%
 392099       Others                                                                 1.5%
  3921        Other plates, sheets, film , foil and strip, of plastics

 392101       Polyester Metallized film (Aluminium coated film)                      1.5%

 392199       Others                                                                 1.5%
              Baths, shower-baths, sinks, wash-basins, bidets,
  3922        lavatory pans, seats and covers, flushing cisterns and                 1.5%
              similar sanitary ware, of plastics
              Articles for the conveyance or packing of goods, of
  3923        plastics; stoppers, lids, caps and other closures, of
              plastics
              HDPE Woven fabrics/ bags/ sacks, whether or not
 392301       laminated, with or without U.V. stabilization, with or                 1.5%
              without liners / fasteners
              Polypropylene Woven fabrics/ bags/ sacks, whether or
 392302       not laminated, with or without U.V. stabilization, with or             1.5%
              without liners / fasteners
 392303       Stoppers, lids, caps and other closures                                1.5%
 392304       Flexible Intermediate Bulk Containers (FIBC)                           1.5%
 392399       Others                                                                 1.5%
              Tableware, kitchenware, other household articles and
  3924
              hygienic or toilet articles, of plastics
              Plastic Body Vaccum Flask in various sizes with silver
 392401                                                                              1.5%
              coated Glass Refill
 392402       Plastic insulated ware (hot pot) with stainless steel liners           1.5%
              Plastic insulated ware (Tiffin) with stainless steel
 392403                                                                              1.5%
              container
              Other plastic insulated ware including ice pails and
 392404                                                                              1.5%
              water bottles
 392499       Others                                                                 1.5%
              Builders' ware of plastics, not elsewhere specified or
  3925                                                                               1.5%
              included
              Other articles of plastics and articles of other materials
  3926
              of headings 3901 to 3914


                                                 46
                                                                                            Drawback cap
                                                                                 Drawback
Tariff Item                      Description of goods                    Unit               per unit in Rs.
                                                                                   Rate
                                                                                                 ()


    (1)                                  (2)                              (3)      (4)            (5)
              Articles made of Poly-carbonate with Metallic/Non-
 392601                                                                           1.5%
              metallic components
              Industrial Laminates      (Paper    based/fabric   based
 392602                                                                           1.5%
              electrical/ mechanical)
              Belts (with or without an extra buckle) and bandoliers
 392603       whether or not in combination with leather and/or          Piece    2.1%           4.9
              textile material
 392699       Others                                                              1.5%
                                           CHAPTER ­ 40
                                   RUBBER AND ARTICLES THEREOF
              Natural rubber, balata, gutta-percha, guayule, chicle
  4001        and similar natural gums, in primary forms or in plates,            0.15%
              sheets or strip
              Synthetic rubber and factice derived from oils, in
              primary forms or in plates, sheets or strip; mixtures of
  4002
              any product of heading 4001 with any product of this
              heading, in primary forms or in plates, sheets or strip
 400201       EPDM Flocked Rubber Profile                                          1.5%
 400299       Others                                                               1.5%
              Reclaimed rubber in primary forms or in plates, sheets
  4003                                                                             1.5%
              or strip
              Waste, parings and scrap of rubber (other than hard
  4004                                                                             Nil
              rubber) and powders and granules obtained therefrom
              Compounded rubber, unvulcanised, in primary forms
  4005
              or in plates, sheets or strip
 400501       Tread Rubber / Rubber Strips / Lugs Strips                           1.5%
 400502       Compounded rubber sheet/strip                                        1.5%
 400599       Others                                                               1.5%
              Other forms (for example, rods, tubes and profile
  4006        shapes) and articles (for example, discs and rings), of              1.5%
              unvulcanised rubber
  4007        Vulcanised rubber thread and cord                                    1.5%
              Plates, sheets, strip, rods and profile shapes, of
  4008
              vulcanised rubber other than hard rubber
 400801       Precured Tread Rubber/Rubber Strips/Lugs Strips                      1.5%
 400899       Others                                                               1.5%
              Tubes, pipes and hoses, of vulcanised rubber other
  4009        than hard rubber, with or without their fittings (for
              example, joints, elbows, flanges)
                                                 47
                                                                                            Drawback cap
                                                                                 Drawback
Tariff Item                      Description of goods                     Unit              per unit in Rs.
                                                                                   Rate
                                                                                                 ()


    (1)                                  (2)                              (3)      (4)            (5)
 400901       Rubber Hose of different dimensions                                  1.5%
 400999       Others                                                               1.5%
              Conveyor or transmission belts or belting of vulcanised
  4010                                                                             1.5%
              rubber
  4011        New pneumatic tyres, of rubber
 401101       Automobile tyres                                            Kg       3.6%          7.2
 401102       Bicycle/cycle-rickshaw tyres                                Kg       5.9%           12
 401199       Others                                                      Kg       3.6%          7.2
              Retreaded or used pneumatic tyres of rubber, solid or
  4012                                                                             1.5%
              cushion tyres, tyre Treads and tyre flaps, of rubber
  4013        Inner tubes, of rubber
 401301       Bicycle tubes                                               Kg       5.9%           12
 401399       Others                                                      Kg       3.6%          5.6
              Hygenic or pharmaceutical articles (including teats), of
  4014        vulcanised rubber other than hard rubber, with or                    1.5%
              without fittings of hard rubber

              Articles of apparel and clothing accessories (including
  4015        gloves, mittens and mitts) for all purposes, of                      1.5%
              vulcanised rubber other than Hard rubber

              Other articles of vulcanised rubber other than hard
  4016
              rubber
              Rubber Parts for automobile or other machinery
 401601       (Moulded / Extruded or Metal Fitted, whether bonded         Kg       2%             16
              or not, including engine mountings)
              Natural rubber/ synthetic rubber based Rubber
 401602                                                                            1.5%
              compounded sheets/Rings/ Gaskets
              Rubber Moulded goods in EPDM of different size and
 401603                                                                            1.5%
              shape
 401699       Others                                                               1.5%
              Hard rubber (for example, ebonite) in all forms,
  4017                                                                             1.5%
              including waste and scrap; articles of hard rubber
                                            CHAPTER ­ 41
                     RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
              Raw hides and skins of bovine (including buffalo) or
              equine animals (fresh or salted, dried, limed, pickled or
  4101        otherwise preserved, but not tanned, parchment-                      Nil
              dressed or further prepared), whether or not dehaired
              or split
  4102        Raw skins of sheep or lambs (fresh, or salted, dried,                Nil
                                               48
                                                                                                Drawback cap
                                                                                     Drawback
Tariff Item                       Description of goods                      Unit                per unit in Rs.
                                                                                       Rate
                                                                                                     ()


    (1)                                      (2)                             (3)       (4)            (5)
              limed, pickled or otherwise preserved, but not tanned,
              parchment-dressed or further prepared), whether or
              not with wool on or split.
              Other raw hides and skins (fresh, or salted, dried, limed,
              pickled or otherwise preserved, but not tanned,
  4103                                                                                 Nil
              parchment-dressed or further prepared), whether or
              not dehaired or split.
              Tanned or crust hides and skins of bovine (including
  4104        buffalo) or equine animals, without hair on, whether or                  Nil
              not split, but not further prepared
              Tanned or crust skins of sheep or lambs, without wool
  4105                                                                                 Nil
              on, whether or not split, but not further prepared
              Tanned or crust hides and skins of other animals,
  4106        without wool or hair on, whether or not split but not                    Nil
              further prepared
              Leather further prepared after tanning or crusting,
              including parchment-dressed leather, of bovine
  4107
              (including buffalo) or equine animals, without hair on,
              whether or not split, other than leather of heading 4114

410701        Finished leather of bovine animals                           Sq. ft.    2.5%           4.5
410702        Lining leather of bovine animals                             Sq. ft.    2.5%           3.1
410799        Others                                                                  1.2%
              Leather further prepared after tanning or crusting,
              including parchment-dressed leather, of sheep or lamb,
  4112
              without wool on, whether or not split, other than
              leather of heading 4114
411201        Finished leather of sheep/lamb                               Sq. ft.    2.5%           4.5
411202        Lining leather of sheep/lamb                                 Sq. ft.    2.5%           3.1
411299        Others                                                                  1.2%
              Leather further prepared after tanning or crusting,
              including parchment-dressed leather, of other animals,
  4113
              without wool or hair on, whether or not split, other
              than leather of heading 4114
411301        Finished leather of goat/kid                                 Sq. ft.    2.5%           4.5
411302        Lining leather of goat/kid                                   Sq. ft.    2.5%           3.1
411399        Others                                                                  1.2%
              Chamois (including combination chamois) leather;
  4114        patent leather and patent laminated leather ;                Sq. ft.    2.5%           4.5
              metallised leather

                                                   49
                                                                                              Drawback cap
                                                                                   Drawback
Tariff Item                       Description of goods                     Unit               per unit in Rs.
                                                                                     Rate
                                                                                                   ()


    (1)                                    (2)                              (3)      (4)            (5)
              Composition leather with a basis of leather or leather
              fiber, in slabs, sheets or strip, whether or not in rolls;
  4115        parings and other waste of leather or of composition                   Nil
              leather, not suitable for the manufacture of leather
              articles; leather dust, powder and flour
                                                 CHAPTER ­ 42
ARTICLES OF LEATHER; SADDLERY AND HARNESS, TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS;
                     ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)
              Saddlery and harness for any animal (including traces,
  4201        leads, knee pads, muzzles, saddle cloths, saddle bags,
              dog coats and the like), of any material
420101        Harness made of leather                                      Piece    2.4%          55.8
420102        Saddles made of leather                                               1.8%
              Harness and Saddlery, made of non-leather including
420103                                                                              1.1%
              textiles or synthetic materials
              Parts/Components of Harness and Saddlery, made of
420104        leather or non-leather including Textiles or Synthetic                1.1%
              materials
420199        Others                                                                1.1%
              Trunks, suit-cases, vanity-cases, executive-cases, brief-
              cases, school satchels, spectacle cases, binocular cases,
              camera cases, musical instrument cases, gun cases,
              holsters and similar containers; travelling-bags,
              insulated food or beverages bags, toilet bags, rucksacks,
              handbags, shopping-bags, wallets, purses, map-cases,
  4202        cigarette-cases, tobacco- pouches, tool bags, sports
              bags, bottle- cases, jewellery boxes, powder-boxes,
              cutlery cases and similar containers, of leather or of
              composition leather, of sheeting of plastics, of textile
              materials, of vulcanized fiber or of paper-board, or
              wholly or mainly covered with such materials or with
              paper
              Trunks, suit-cases, vanity-cases, executive-cases
              (including laptop bags, computer-tablet covers), brief-
420201
              cases, school satchels, backpacks/ rucksacks, travelling
              bags/ luggages and similar containers
42020101      Of leather, of composition leather or of patent leather      Piece    2.6%         129.4
42020102      Of plastic and/or of textile material                                 1.5%
42020199      Others                                                                1.5%


                                                  50
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                                                                                   Drawback
Tariff Item                       Description of goods                     Unit               per unit in Rs.
                                                                                     Rate
                                                                                                   ()


    (1)                                    (2)                              (3)      (4)            (5)
              Hand-bags or shopping bags, whether or not with
420202        shoulder strap, including those without handle;
              organizer, file-folders, note-cases with closing devices
42020201      Leather woven/braided hand-bag                               Piece    2.6%          99.1
              Others of leather, of composition leather or of patent
42020202                                                                   Piece    2.6%          92.1
              leather
42020203      Of cotton                                                     Kg      2.6%           32
42020204      Of plastic and/or of other textile material                           1.5%
42020299      Others                                                                1.5%
              Articles of a kind normally carried in the pocket or in
420203
              the handbag
42020301      Of leather, of composition leather or of patent leather      Piece     2%           16.8
42020302      Of plastic and/or of textile material                                 1.5%
42020399      Others                                                                1.5%
420204        Other articles
42020401      Of leather, of composition leather or of patent leather      Piece     2%           16.8
42020402      Of plastic and/or of textile material                                 1.5%
42020499      Others                                                                1.5%
              Articles of apparel and clothing accessories, of leather
  4203
              or of composition leather
420301        Articles of apparel, made of leather                         Piece    3.1%         233.6
              Articles of apparel, made of leather in combination with
420302                                                                     Piece    2.9%         208.5
              other materials
              Gloves, specially designed for use in sports namely Golf
420303                                                                     Piece    2.4%           5.6
              Gloves made of leather
              Gloves, specially designed for use in sports namely Golf
420304        Gloves made of leather in combination with textile           Piece    2.4%           5.6
              materials
              Gloves for use in industry including cut resistant gloves,
              heat resistant gloves, garden gloves, work gloves,
420305        welding gloves, water resistant gloves and driving gloves,   Pair     3.6%           6.1
              made of leather with or without cotton/synthetic
              material
420306        Other gloves made of leather                                          1.5%
              Belts (with or without an extra buckle) and bandoliers
420307        made of leather, whether or not in combination with          Piece    2.1%          18.1
              synthetic material
420308        Aprons made of leather                                                1.5%
420309        Wrist band, tie-pin, necklace made of leather                         1.2%
                                                 51
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                                                                                      Drawback
Tariff Item                        Description of goods                       Unit               per unit in Rs.
                                                                                        Rate
                                                                                                      ()


    (1)                                    (2)                                 (3)      (4)            (5)
420399        Others                                                                   1.5%
  4204        Omitted
  4205        Other articles of leather or of composition leather

420501        Leather sofa cover                                                       1.2%

420502        Other upholstery including automobile upholstery                         1.2%

              Mats/carpets of leather/ composition leather or of
420503                                                                                 1.2%
              leather in combination with other materials
              Other articles of leather/ composition leather or of
              leather in combination with other materials (including
420599        woven mesh /panels/woven belts/braids strips/                            1.2%
              laces/luggage tag/ID card holder/ cords in rolls or cut
              pieces)
              Articles of gut (other than silk-worm gut), of
  4206        goldbeater's skin, of bladders or of tendons                             1.2%

                                           CHAPTER ­ 43
                        FURSKINS AND ARTIFICAL FUR;MANUFACTURES THEREOF
              Raw fur skins (including heads, tails, paws and other
  4301        pieces or cuttings, suitable for furriers' use), other than               Nil
              raw hides and skins of headings 4101, 4102 or 4103
              Tanned or dressed fur skins (including heads, tails,
              paws and other pieces or cuttings), unassembled, or
  4302        assembled (without the addition of other materials)                       Nil
              other than those of heading 4303

              Articles of apparel, clothing accessories and other
  4303        articles of fur skin

              Articles of apparel, made of leather and lining of fur
 430301                                                                       Piece    3.1%         233.6
              skin/artificial fur
              Mats/carpets of furskin / `hair on' leather or of furskin /
 430302                                                                                1.2%
              `hair on' leather in combination with other materials
              Other articles of furskin / `hair on' leather or of furskin /
 430399       `hair on' leather in combination with other materials                    1.2%


  4304        Artificial fur and articles thereof

              Acrylic fur fabric with or without embroidery and/or
 430401                                                                                1.5%
              with or without metallised yarn
 430499       Others                                                                    Nil

                                                    52
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                                                                                  Drawback
Tariff Item                      Description of goods                      Unit              per unit in Rs.
                                                                                    Rate
                                                                                                  ()


    (1)                                   (2)                              (3)      (4)            (5)
                                        CHAPTER ­ 44
                          WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL
              Fuel wood, in logs, in billets, in twigs, in faggots or in
              similar forms; wood in chips or parti-cles; sawdust
  4401        and wood waste and scrap, whether or not                               Nil
              agglomerated in logs, brique-ttes, pellets or similar
              forms
              Wood charcoal (including shell or nut charcoal),
  4402                                                                               Nil
              whether or not agglomerated
              Wood in the rough, whether or not stripped of bark or
  4403                                                                               Nil
              sapwood, or roughly squared
              Hoopwood; split poles; piles, pickets and stakes of
              wood, pointed but not sawn lengthwise; wooden
              sticks, roughly trimmed but not turned, bent or
  4404                                                                               Nil
              otherwise worked, suitable for the manufacture of
              walking sticks, umbrellas, tool handles or the like;
              chipwood and the like
  4405        Wood wool; wood flour                                                  Nil
  4406        Railway or tramway sleepers (crossties) of wood                        Nil
              Wood sawn or chipped lengthwise, sliced or peeled,
  4407        whether or not planed, sanded or endjointed, of a                      Nil
              thickness exceeding 6 mm
              Sheets for veneering (including those obtained by
              slicing laminated wood), for plywood or for similar
              laminated wood and other wood, sawn lengthwise,
  4408                                                                              0.15%
              sliced or peeled, whether or not planed, sanded,
              spliced or end-jointed, of a thickness not exceeding 6
              mm
              Wood (including strips and friezes for parquet
              flooring, not assembled) continuously shaped
              (tongued, grooved, rebated, chamfered, v-jointed,
  4409
              beaded, moulded, rounded or the like) along any of
              its edges or faces, whether or not planed, sanded or
              end-jointed
 440901       Parquet                                                               1.5%
 440999       Others                                                                 Nil
              Particle board, oriented strand board (OSB) and
              similar board (for example wafer board) of wood or
  4410        other ligneous materials, whether or not                              1.5%
              agglomerated with resins or other organic binding
              substances
                                                53
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                                                                                Drawback
Tariff Item                      Description of goods                    Unit              per unit in Rs.
                                                                                  Rate
                                                                                                ()


    (1)                                    (2)                           (3)      (4)            (5)
              Fibreboard of wood or other ligneous materials,
  4411        whether or not bonded with resins or other organic                  1.5%
              substances
              Plywood, veneered panels and similar laminated
  4412                                                                            1.5%
              wood
              Densified wood, in blocks, plates, strips or profile
  4413                                                                            1.5%
              shapes
              Wooden frames for paintings, photographs, mirrors or
  4414                                                                            1.9%
              similar objects
              Packing cases, boxes, crates, drums and similar
              packings, of wood; cable-drums of wood; pallets, Box
  4415                                                                            1.5%
              pallets and other load boards, of wood; pallet collars
              of wood
              Casks, barrels, vats, tubs and other coopers' products
  4416                                                                            1.5%
              and parts thereof, of wood, including staves
              Tools, tool bodies, tool handles, broom or brush
  4417        bodies and handles, of wood; boot or shoe lasts and                 1.5%
              trees, of wood
              Builders' joinery and carpentry of wood, including
  4418        cellular wood panels, assembled flooring panels,                    1.5%
              Shingles and shakes
  4419        Tableware and kitchenware, of wood                                  1.9%
              Wood marquetry and inlaid wood; caskets and cases
              for jewellery or cutlery, and similar articles, of wood;
  4420                                                                            1.9%
              statuettes and other ornaments, of wood; wooden
              articles of furniture not falling in chapter 94
  4421        Other articles of wood
 442101       Handicraft/Artware of wood                                          1.9%
 442199       Others                                                              1.5%
                                               CHAPTER ­ 45
                                         CORK AND ARTICLES OF CORK
              Natural cork, raw or simply prepared; waste cork;
  4501                                                                             Nil
              crused, granulated or ground cork
              Natural cork, debacked or roughly squared, or in
              rectangular (including square) blocks, plates, sheets or
  4502                                                                            1.5%
              strip (including sharp-edged blanks for corks or
              stoppers)
  4503        Articles of natural cork                                            1.5%


                                                 54
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                                                                                     Drawback
  Tariff Item                         Description of goods                    Unit              per unit in Rs.
                                                                                       Rate
                                                                                                     ()


      (1)                                     (2)                             (3)      (4)            (5)
                   Agglomerated cork (with or without a binding
    4504                                                                               1.5%
                   substance) and articles of agglomerated cork
                                                    CHAPTER ­ 46
MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKET-WARE AND WICKERWORK

                   Plaints and similar products of plating materials,
                   whether or not assembled into strips; plaiting
                   materisls, plaits and similar products of plaiting
    4601
                   materials, bound togatger in parallel strand or woven,
                   in sheet from, whether or not being finished articles
                   (for exemple, mats, matting, screens)
   460101          Polypropylene Mats                                                  1.5%
   460199          Others                                                              1.5%
                   Basketwork, wickerwork and othert articles, made
    4602           directly to shape from plaiting materials or made up                1.5%
                   from goods of heading 4601; articles of loofah
                                                    CHAPTER ­ 47
                   PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC
      47           MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER                          Nil
                   OR PAPERBOARD
                                             CHAPTER ­ 48
                PAPER AND PAPERBOARD; ARTICLES OF PAPER PULP, OF PAPER OR OF PAPERBOARD
    4801           Newsprint, in rolls or sheets                                       Nil
                   Uncoated paper and paperboard, of a kind used for
                   writing, printing or other graphic purposes, and non
                   perforated punch card and punch tape paper , in rolls
    4802                                                                               1.5%
                   or rectangular (including square) sheets of any size,
                   other than paper of heading 4801 or 4803; hand-made
                   paper and paperboard
                   Toilet or facial tissue stock, towel or napkin stock and
                   similar paper of a kind used for household or sanitary
                   purposes, cellulose wadding and webs of cellulose
    4803           fibres, whether or not creped, crinkled, embossed,
                   perforated, surface-coloured, surface-decorated or
                   printed, in rolls or sheets

                   Tissue paper rolls whether or not interleaved (multiply)
   480301                                                                              1.5%
                   and facial tissue paper
   480399          Others                                                              1.5%


                                                     55
                                                                                            Drawback cap
                                                                                 Drawback
Tariff Item                      Description of goods                     Unit              per unit in Rs.
                                                                                   Rate
                                                                                                 ()


    (1)                                  (2)                              (3)      (4)            (5)
              Uncoated Kraft Paper And Paper-Board, In Rolls Or
  4804                                                                             1.5%
              Sheets, Other Than That Of Heading 4802 Or 4803
              Other uncoated paper and paperboard, in rolls or
  4805        sheets, not further worked or processed than as                      1.5%
              specified in Note 3 to this Chapter
              Vegetable parchment, greaseproof papers, tracing
  4806        papers and glassine and other glazed transparent or                  1.5%
              translucent papers, in rolls or sheets
              Composite paper and paperboard (made by sticking
              flat layers of paper or paperboard together with an
  4807                                                                             1.5%
              adhesive), not surface-coated or impregnated, whether
              or not internally reinforced, in rolls or sheets
              Paper and paperboard, corrugated (with or without
              glued flat surface sheets), creped, crinkled, embossed
  4808                                                                             1.5%
              or perforated, in rolls or sheets, other than paper of
              the kind described in heading 4803
              Carbon paper, self-copy paper and other copying or
              transfer papers (including coated or impregnated paper
  4809                                                                             1.5%
              for duplicator stencils or offset plates), whether or not
              printed, in rolls or sheets
              Paper and paperboard, coated on one or both sides
              with kaolin (China clay) or other inorganic substances,
              with or without a binder, and with no other coating,
  4810                                                                             1.5%
              whether or not surface ­ coloured, surface-decorated
              or printed, in rolls or rectangular (including square)
              sheets, of any size
              Paper, paperboard, cellulose wadding and webs of
              cellulose fibres, coated, impregnated, covered, surface
              coloured, surface-decorated or printed, in rolls or
  4811                                                                             1.5%
              rectangular (including square) sheets, of any size, other
              than goods of the kind described in heading 4803, 4809
              or 4810
  4812        Filter blocks, slabs and plates, of paper pulp                       1.5%
              Cigarette paper, whether or not cut to size or in the
  4813                                                                             1.5%
              form of booklets or tubes
              Wallpaper and similar wall coverings; window
  4814                                                                             1.5%
              transparencies of paper
  4815        Deleted




                                               56
                                                                                             Drawback cap
                                                                                  Drawback
Tariff Item                      Description of goods                      Unit              per unit in Rs.
                                                                                    Rate
                                                                                                  ()


    (1)                                  (2)                               (3)      (4)            (5)
              Carbon-paper, self-copy paper and other copying or
              transfer papers (other than those of heading 4809),
  4816                                                                              1.5%
              duplicator stencils and offset plates, of paper, whether
              or not put up in boxes
              Envelopes, letter cards, plain postcards and
              correspondence cards, of paper or paper-board; boxes,
  4817        pouches, wallets and writing compendiums, of paper                    1.5%
              or paperboard, containing an assortment of paper
              stationery
              Toilet paper and similar paper, cellulose wadding or
              webs of cellulose fibres, of a kind used for household
              or sanitary purposes, in rolls of a width not exceeding
              36 cm, or cut to size or shape; handkerchiefs, cleansing
  4818                                                                              1.5%
              tissues, towels, table cloths, serviettes, bed sheets and
              similar household, sanitary or hospital articles, articles
              of apparel and clothing accessories, of paper pulp,
              paper, cellulose wadding or webs of cellulose fibres

              Cartons, boxes, cases, bags and other packing
              containers, of paper, paperboard, cellulose wadding or
  4819        webs of cellulose fibres; box files, letter trays, and                1.5%
              similar articles, of paper or paperboard of a kind used
              in offices, shops or the like
              Registers, account books, note books, order books,
              receipt books, letter pads, memorandum pads, diaries
              and similar articles, excise books, blotting-pads,
              binders (loose-leaf or other), folders, file covers,
  4820
              manifold business forms, interleaved carbon sets and
              other articles of stationery, of paper or paperboard;
              albums for samples or for collections and book covers,
              of paper or paperboard
              Registers, books, diaries, notebooks with leather cover
 482001       with dimensions on each side measuring more than six                  1.5%
              inches
              Registers, books, diaries, notebooks with leather cover
 482002       with dimension of at least one side equal to or less than             1.5%
              six inches
 482099       Others                                                                1.5%
              Paper or paperboard labels of all kinds, whether or not
  4821                                                                              1.5%
              printed



                                               57
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                                                                                     Drawback
 Tariff Item                       Description of goods                       Unit              per unit in Rs.
                                                                                       Rate
                                                                                                     ()


     (1)                                   (2)                                (3)      (4)            (5)
               Bobbins, spools, cops and similar supports of paper
   4822        pulp, paper or paperboard (whether or not perforated                    1.5%
               or hardened)
               Other paper, paperboard, cellulose wadding and webs
               of cellulose fibres, cut to size or shape; other articles of
   4823
               paper pulp, paper, paperboard, cellulose wadding or
               webs of cellulose fibres
  482301       Single Side Decorative Laminates with barrier paper                     1.5%
  482302       Decorative handicraft articles made of papier-mache                     1.7%
  482399       Others                                                                  1.5%
                                               CHAPTER ­ 49
PRINTED BOOKS, NEWSPAPERS, PICTURES AND OTHER PRODUCTS OF THE PRINTING INDUSTRY; MANUSCRIPTS,
                                          TYPESCRIPTS AND PLANS
               Printed books, brochures, leaflets and similar printed
    4901                                                                   1.5%
               matter, whether or not in single sheets
               Newspapers, journals and periodicals, whether or not
    4902
               illustrated or containing advertising material
               Periodicals/ Magazines other than those made of
   490201                                                                  1.5%
               newsprint
  490299       Others                                                                  1.5%
   4903        Children's picture, drawing or colouring books                          1.5%
               Music, printed or in manuscript, whether or not bound
   4904                                                                                1.5%
               or illustrated
               Maps and hydrographic or similar charts of all kinds,
   4905        including atlases, wall maps, topographical plans and                   1.5%
               globes, printed
               Plans and drawings for architectural, engineering,
               industrial, commercial, topographical or similar
   4906        purposes, being originals drawn by hand; hand-written                   1.5%
               texts; photographic reproductions on sensitised paper
               and carbon copies of the foregoing
               Unused postage, revenue or similar stamps of current
               or new issue in the country in which they have, or will
   4907        have, a recognized face value; stamp-impressed paper;                   1.5%
               bank-notes; cheque forms; stock, share or bond
               certificates and similar documents of title
   4908        Transfers (decalcomanias)                                               1.5%




                                                  58
                                                                                             Drawback cap
                                                                                  Drawback
Tariff Item                           Description of goods                 Unit              per unit in Rs.
                                                                                    Rate
                                                                                                  ()


    (1)                                       (2)                          (3)      (4)            (5)
               Printed or illustrated postcards; printed cards bearing
               personal greetings, messages or announcements,
  4909                                                                              1.5%
               whether or not illustrated, with or without envelopes
               or trimmings
               Calendars of any kind, printed, including calendar
  4910                                                                              1.5%
               blocks
               Other printed matter, including printed pictures and
  4911                                                                              1.5%
               photographs
                                                    CHAPTER ­ 50
                                                        SILK
  5001         Silk-worm cocoons suitable for reeling                              0.15%
  5002         Raw silk (not thrown)                                               0.15%
               Silk waste (including cocoons unsuitable for reeling,
  5003                                                                             0.15%
               yarn waste and garnetted stock)
               Silk yarn (other than yarn spun from silk waste) not put
  5004                                                                     Kg      10.1%          697
               up for retail sale
  5005         Yarn spun from silk waste, not put up for retail sale       Kg      10.1%          370
               Silk yarn and yarn spun from silk waste, put up for
  5006
               retail sale; silk-worm gut
 500601        Silk yarn (other than yarn spun from silk waste)            Kg      10.1%          697
 500699        Others                                                      Kg      10.1%          370
  5007         Woven fabrics of silk or of silk waste
               Silk Fabrics, containing 85% or more by weight of silk or
 500701                                                                    Kg       8.2%         1203
               of silk waste other than noil silk
 500702        Fabrics of noil silk                                        Kg       8.2%          750
               Sarees, with or without blouse piece, containing 85% or
 500703        more by weight of silk or of silk waste other than noil     Kg       8.2%         1203
               silk
 500704        Other sarees, with or without blouse piece                  Kg       3.5%          410
               Silk fabric containing 45% or more but less than 50% by
 500705                                                                    Kg       8.1%         421.2
               weight of wool
 500799        Others                                                      Kg       8.1%          410
                                         CHAPTER ­ 51
              WOOL, FINE OR COARSE ANIMAL HAIR, HORSEHAIR YARN AND WOVEN FABRICS
  5101         Wool, not carded or combed                                          0.15%
  5102         Fine or coarse animal hair, not carded or combed                    0.15%
               Waste of wool or of fine or coarse animal hair,
  5103                                                                             0.15%
               including yarn waste but excluding garnetted stock
  5104         Garnetted stock of wool or of fine or coarse animal hair            0.15%

                                                     59
                                                                                           Drawback cap
                                                                                Drawback
Tariff Item                      Description of goods                    Unit              per unit in Rs.
                                                                                  Rate
                                                                                                ()


    (1)                                  (2)                             (3)      (4)            (5)
              Wool and fine or coarse animal hair, carded or combed
  5105
              (including combed wool in fragments)
 510501       Wool tops                                                  Kg       5.7%          55.5
 510599       Others                                                              1.5%
  5106        Yarn of carded wool, not put up for retail sale
              Containing 85% or more by weight of wool, grey -
 510601                                                                  Kg       5.7%          108
              weaving quality
              Containing 85% or more by weight of wool, dyed -
 510602                                                                  Kg       5.4%          117
              weaving quality
              Containing 85% or more by weight of wool, grey -
 510603                                                                  Kg       5.7%           90
              Hosiery/ knitting quality
              Containing 85% or more by weight of wool, dyed -
 510604                                                                  Kg       5.4%          93.2
              Hosiery/ knitting quality
              Woollen-MMF blended yarn, grey ( MMF content less
 510605                                                                  Kg       5.7%          61.9
              than 50% by weight)
              Woollen-MMF blended yarn, dyed ( MMF content less
 510606                                                                  Kg       5.4%          63.2
              than 50% by weight)
 510698       Others (Grey)                                              Kg       5.7%          52.1
 510699       Others (Dyed)                                              Kg       5.4%          61.7
  5107        Yarn of combed wool, not put up for retail sale
              Containing 85% or more by weight of wool,         grey -
 510701                                                                  Kg       5.7%          108
              weaving quality
              Containing 85% or more by weight of wool,         dyed -
 510702                                                                  Kg       5.4%          117
              weaving quality
              Containing 85% or more by weight of wool,         grey -
 510703                                                                  Kg       5.7%           90
              Hosiery/ knitting quality
              Containing 85% or more by weight of wool,         dyed -
 510704                                                                  Kg       5.4%          93.2
              Hosiery/ knitting quality
              Woollen-MMF blended yarn, grey ( MMF content less
 510705                                                                  Kg       5.7%          61.9
              than 50% by weight)

              Woollen-MMF blended yarn, dyed ( MMF content less
 510706                                                                  Kg       5.4%          63.2
              than 50% by weight)

 510798       Others (Grey)                                              Kg       5.7%          52.1
 510799       Others (Dyed)                                              Kg       5.4%          61.7
              Yarn of fine animal hair (carded or combed), not put up
  5108
              for retail sale
 510801       Grey                                                       Kg       5.7%          61.9
 510802       Dyed                                                       Kg       5.4%          63.2


                                               60
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                                                                                Drawback
Tariff Item                      Description of goods                    Unit              per unit in Rs.
                                                                                  Rate
                                                                                                ()


    (1)                                  (2)                             (3)      (4)            (5)

  5109        Yarn of wool or fine animal hair, put up for retail sale
 510901       Grey                                                       Kg       5.7%          61.9
 510902       Dyed                                                       Kg       5.4%          63.2
              Yarn of coarse animal hair or of horse-hair (including
  5110        gimped horsehair yarn), whether or not put up for
              retail sale
 511001       Grey                                                       Kg       5.7%          52.1
 511002       Dyed                                                       Kg       5.4%          61.7
              Woven fabrics of carded wool or of carded fine animal
  5111
              hair
              Containing 85% or more by weight of wool or of fine
 511101                                                                  Kg       5%            53.3
              animal hair, grey
              Containing 85% or more by weight of wool or of fine
 511102                                                                  Kg       5.5%         143.3
              animal hair, dyed
 511198       Others (Grey)                                              Kg       4.1%          49.8
 511199       Others (Dyed)                                              Kg       4.6%          75.3
              Woven fabrics of combed wool or of combed fine
  5112
              animal hair
              Containing 85% or more by weight of wool or of fine
 511201                                                                  Kg       5%            53.3
              animal hair, grey
              Containing 85% or more by weight of wool or of fine
 511202                                                                  Kg       5.5%         143.3
              animal hair, dyed

 511298       Others (Grey)                                              Kg       4.1%          49.8
 511299       Others (Dyed)                                              Kg       4.6%          75.3
  5113        Woven fabrics of coarse animal hair or of horse hair
 511301       Grey                                                       Kg       2.7%          21.6
 511302       Dyed                                                       Kg       2.7%           30
                                               CHAPTER ­ 52
                                                 COTTON
  5201        Cotton, not carded or combed                                        0.5%
              Cotton waste (including yarn waste and garnetted
  5202                                                                           0.15%
              stock)
  5203        Cotton, carded or combed                                            0.5%
              Cotton sewing thread, whether or not put up for retail
  5204                                                                            1.5%
              sale




                                                61
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Tariff Item                      Description of goods                    Unit              per unit in Rs.
                                                                                  Rate
                                                                                                ()


    (1)                                  (2)                             (3)      (4)            (5)

              Cotton yarn (other than sewing thread), containing
  5205        85% or more by weight of cotton, not put up for retail
              sale
 520501       Grey, of less than 50 counts                                        1.7%
 520502       Grey, of 50 or more but less than 100 counts                        1.7%
 520503       Grey, of 100 or more counts                                         1.7%
 520504       Dyed, of less than 50 counts                                        1.3%
 520505       Dyed, of 50 or more but less than 100 counts                        1.3%
 520506       Dyed, of 100 or more counts                                         1.3%
              Core spun containing 3% or more by weight of spandex/
 520507                                                                           1.8%
              lycra/elastane
              Cotton yarn (other than sewing thread), containing less
  5206
              than 85% by weight of cotton, not put up for retail sale

 520601       Grey, with MMF content more than 15% by weight                      1.7%

 520602       Dyed, with MMF content more than 15% by weight                      1.3%

 520698       Others (Grey)                                                       1.7%
 520699       Others (Dyed)                                                       1.3%
              Cotton yarn (other than sewing thread) put up for
  5207
              retail sale
 520701       Grey, of less than 50 counts                                        1.7%
 520702       Grey, of 50 or more but less than 100 counts                        1.7%
 520703       Grey, of 100 or more counts                                         1.7%
 520704       Dyed, of less than 50 counts                                        1.3%
 520705       Dyed, of 50 or more but less than 100 counts                        1.3%
 520706       Dyed, of 100 or more counts                                         1.3%
              Woven fabrics of cotton, containing 85% or more by
  5208
              weight of cotton, weighing not more than 200 g/m2
 520801       Grey                                                                1.6%
 520802       Dyed                                                                1.6%
 520803       Lungis                                                              1.6%
 520804       Real Madras Handkerchiefs                                           1.6%
 520805       Sarees, with or without blouse piece                       Kg       2.6%           32
              Grey fabrics containing 1% or more by weight of
 520806                                                                           1.4%
              spandex/ lycra/elastane


                                               62
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                                                                                     Rate
                                                                                                   ()


    (1)                                     (2)                             (3)      (4)            (5)
                  Dyed fabrics containing 1% or more by weight of
 520807                                                                              1.4%
                  spandex/ lycra/elastane
                  Woven fabrics of cotton, containing 85% or more by
  5209
                  weight of cotton, weighing more than 200 g/m2
 520901           Grey                                                               1.6%
 520902           Dyed                                                               1.6%
 520903           Lungis                                                             1.6%
 520904           Real Madras Handkerchiefs                                          1.6%
 520905           Denim fabrics                                                      1.8%
                  Denim fabrics containing 1% or more by weight of
 520906                                                                              1.9%
                  spandex/ lycra/elastane
 520907           Denim fabrics blended with MMF                                     1.9%
 520908           Sarees, with or without blouse piece                      Kg       2.6%           32
                  Grey fabrics containing 1% or more by weight of
 520909                                                                              1.4%
                  spandex/ lycra/ elastane
                  Dyed fabrics containing 1% or more by weight of
 520910                                                                              1.4%
                  spandex/ lycra/ elastane
                  Flame retardant fabric (treated with organic phosphorus
 520911                                                                              1.7%
                  compound)
                  Woven fabrics of cotton, containing less than 85% by
  5210            weight of cotton, mixed mainly or solely with man-
                  made fibres, weighing not more than 200 g/m2
 521001           Grey                                                               1.8%
 521002           Dyed                                                               1.8%
 521003           Sarees, with or without blouse piece                      Kg       2.6%           32
                  Woven fabrics of cotton, containing less than 85% by
  5211            weight of cotton, mixed mainly or solely with man-
                  made fibres, weighing more than 200 g/m2
 521101           Grey                                                               1.8%
 521102           Dyed                                                               1.8%
 521103           Denim fabrics blended with MMF                                     1.9%
 521104           Sarees, with or without blouse piece                      Kg       2.6%           32
  5212            Other woven fabrics of cotton
 521201           Grey                                                               1.6%
 521202           Dyed                                                               1.6%
                                               CHAPTER ­ 53
              OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN
                  Flax, raw or processed but not spun; flax tow and
  5301                                                                               0.15%
                  waste (including yarn waste and garnetted stock)

                                                  63
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                                                                                  Rate
                                                                                                ()


    (1)                                  (2)                             (3)      (4)            (5)
              True hemp (Cannabis sativa L), raw or processed but
  5302        not spun; tow and waste of true hemp (including yarn                0.15%
              waste and garnetted stock)
              Jute and other textile bast fibres (excluding flax, true
              hemp and ramie), raw or processed but not spun; tow
  5303                                                                            0.15%
              and waste of these fibres (including yarn waste and
              garnetted stock)

  5304        Omitted

              Coconut, abaca (Manila hemp or Musa textilis Nee),
              ramie and other vegetable textile fibres, not
  5305        elsewhere specified or included, raw or processed but               0.15%
              not spun; tow, noils and waste of these fibres
              (including yarn waste and garnetted stock)

  5306        Flax yarn
 530601       Grey                                                                1.2%
 530602       Dyed                                                                1.2%
              Yarn of jute or of other textile bast fibres of heading
  5307                                                                            1.5%
              5303

  5308        Yarn of other vegetable textile fibres; paper yarn                  1.5%

  5309        Woven fabrics of flax
 530901       Grey                                                                1.3%
 530902       Dyed                                                                1.3%
              Woven fabrics of jute or of other textile base fibres of
  5310
              heading 5303
 531001       Woven fabric of jute other than sacking cloth                       1.5%
 531099       Others (including sacking cloth)                                    1.5%
              Woven fabrics of other vegetable textile fibres; woven
  5311                                                                            1.5%
              fabrics of paper yarn
                                            CHAPTER ­ 54
                                       MAN-MADE FILAMENTS
              Sewing thread of man-made filaments, whether or not
  5401                                                                   Kg       2.1%          3.5
              put up for retail sale
              Synthetic filament yarn (other than sewing thread), not
  5402        put up for retail sale, including synthetic monofilament
              of less than 67 decitex



                                                 64
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Tariff Item                      Description of goods                      Unit              per unit in Rs.
                                                                                    Rate
                                                                                                  ()


    (1)                                    (2)                             (3)      (4)            (5)

              Polyester texturised/twisted yarn (Grey), manufactured
              from the Terminal Excise Duty paid filament yarn
              procured from outside, by a manufacturer who does not
540201                                                                     Kg       2.1%          3.5
              have the facilities in his factory (including plant and
              equipment) for the manufacture of filament yarns of
              Chapter 54
              Polyester texturised/twisted yarn (Dyed) manufactured
              from the Terminal Excise Duty paid filament yarn
              procured from outside, by a manufacturer who does not
540202                                                                     Kg       3.3%          8.1
              have the facilities in his factory (including plant and
              equipment) for the manufacture of filament yarns of
              Chapter 54
540203        Nylon Filament Yarn (Dyed)                                   Kg       6.7%          31.2
540299        Others                                                       Kg       2%             2
              Artificial filament yarn (other than sewing thread), not
  5403        put for retail sale, including artificial mono filament of            1.5%
              less than 67 decitex
              Synthetic monofilament of 67 decitex or more and of
              which no cross-sectional dimension exceeds 1 mm; strip
  5404        and the like (for example, artificial straw) of synthetic             1.5%
              textile materials of an apparent width not exceeding 5
              mm
              Artificial monofilament of 67 decitex or more and of
              which no cross-sectional dimension exceeds 1 mm; strip
  5405        and the like (for example, artificial straw) of artificial            1.5%
              textile materials of an apparent width not exceeding 5
              mm
              Man-made filament yarn (other than sewing thread),
  5406                                                                              1.5%
              put up for retail sale
              Woven fabrics of synthetic filament yarn, including
  5407
              woven fabrics obtained from materials of heading 5404
              Woven fabrics containing 85% or more by weight of
540701                                                                              1.5%
              Synthetic Filament Yarn (Grey)
              Woven fabrics containing 85% or more by weight of
540702                                                                     Kg       2.2%          18.5
              Synthetic Filament Yarn (Dyed)
              Woven fabrics containing 85% or more by weight of
540703        Man-made Filament Yarn and Man-made Staple Fibre                      1.5%
              (Grey)

                                                 65
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                                                                                 Rate
                                                                                               ()


    (1)                                   (2)                           (3)      (4)            (5)
              Woven fabrics containing 85% or more by weight of
540704        Man-made Filament Yarn and Man-made Staple Fibre                   1.8%
              (Dyed)
              Woven fabrics containing less than 85% by weight of
540705        Man-made Filament Yarn and/or Man-made Staple Fibre                1.5%
              (Grey)
              Woven fabrics containing less than 85% by weight of
540706        Man-made Filament Yarn and/or Man-made Staple Fibre                1.8%
              (Dyed)
540707        Sarees, with or without blouse piece                      Kg       2.3%           20
              Belting fabric made of polyester filament yarn weighing
540708                                                                           1.5%
              more than 300 g/m2

540709        Filtration fabric made of polyester filament yarn                  1.5%

540710        Filtration fabric made of polypropylene filament yarn              1.5%

              Filtration fabric made of polybutylene terephthalate
540711                                                                           1.5%
              (PBT) filament yarn

              Woven fabrics of artificial filament yarn, including
  5408
              woven fabrics obtained from materials of heading 5405

              Woven fabrics containing 85% or more by weight of
540801                                                                           1.5%
              artificial filament yarn (Grey)

              Woven fabrics containing 85% or more by weight of
540802                                                                  Kg       2.2%          18.5
              artificial filament yarn (Dyed)

              Woven fabrics containing 85% or more by weight of
540803        man-made filament yarn and man-made staple fibre                   1.5%
              (Grey)
              Woven fabrics containing 85% or more by weight of
540804        man-made filament yarn and man-made staple fibre                   1.8%
              (Dyed)
              Woven fabrics containing less than 85% by weight of
540805        man-made filament yarn and / or man-made staple fibre              1.5%
              (Grey)
              Woven fabrics containing less than 85% by weight of
540806        man-made filament yarn and / or man-made staple fibre              1.8%
              (Dyed)
540807        Sarees, with or without blouse piece                      Kg       2.3%           20


                                                66
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    (1)                                   (2)                             (3)      (4)            (5)
                                            CHAPTER ­ 55
                                        MAN MADE STAPLE FIBRES
  5501        Synthetic filament tow                                               1.5%
  5502        Artificial filament tow                                              1.5%

              Synthetic staple fibres, not carded, combed or
  5503                                                                             1.5%
              otherwise processed for spinning

              Artificial staple fibres, not carded, combed or otherwise
  5504                                                                             1.5%
              processed for spinning

              Waste (including noils, yarn waste and garnetted stock)
  5505                                                                             1.5%
              of man-made fibres
              Synthetic staple fibres, carded, combed or otherwise
  5506                                                                             1.5%
              processed for spinning
              Artificial staple fibres, carded, combed or otherwise
  5507                                                                             1.5%
              processed for spinning
              Sewing thread of man-made staple fibres, whether or
  5508                                                                             1.6%
              not put up for retail sale
              Yarn (other than sewing thread) of synthetic staple
  5509
              fibres, not put up for retail sale
550901        Yarn containing 85% or more by weight of MMF (Grey)                  1.6%

550902        Yarn containing 85% or more by weight of MMF (Dyed)         Kg       3.4%          8.2

550903        Other yarn, mixed mainly or solely with cotton (Grey)       Kg       2.3%           5

550904        Other yarn, mixed mainly or solely with cotton (Dyed)       Kg       2.8%          7.2

              Other yarn, mixed mainly or solely with Wool or fine
550905                                                                    Kg       2.3%           22
              animal hair (Grey)
              Other yarn, mixed mainly or solely with Wool or fine
550906                                                                    Kg       2.8%           25
              animal hair (Dyed)
550998        Other (Grey)                                                         1.6%
550999        Other (Dyed)                                                Kg       2.8%          6.2
              Yarn (other than sewing thread) of artificial staple
  5510
              fibres, not put up for retail sale

551001        Yarn containing 85% or more by weight of MMF (Grey)         Kg       2.3%          7.3

551002        Yarn containing 85% or more by weight of MMF (Dyed)         Kg       2.6%          7.6

551003        Other yarn, mixed mainly or solely with cotton (Grey)       Kg       2.3%           5

                                                67
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                                                                                   Rate
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    (1)                                  (2)                              (3)      (4)            (5)

551004        Other yarn, mixed mainly or solely with cotton (Dyed)       Kg       2.8%          7.2

              Other yarn, mixed mainly or solely with Wool or fine
551005                                                                    Kg       2.3%           22
              animal hair (Grey)
              Other yarn, mixed mainly or solely with Wool or fine
551006                                                                    Kg       2.8%           25
              animal hair (Dyed)
551098        Other (Grey)                                                Kg       2.3%           7
551099        Other (Dyed)                                                Kg       2.6%           8

              Yarn (other than sewing thread) of man-made staple
  5511
              fibres, put up for retail sale

551101        Yarn containing 85% or more by weight of MMF (Grey)                  1.6%

551102        Yarn containing 85% or more by weight of MMF (Dyed)         Kg       3.4%          8.2

551103        Other yarn, mixed mainly or solely with cotton (Grey)       Kg       2.3%           5

551104        Other yarn, mixed mainly or solely with cotton (Dyed)       Kg       2.8%          7.2

              Other yarn, mixed mainly or solely with Wool or fine
551105                                                                    Kg       2.3%           22
              animal hair (Grey)
              Other yarn, mixed mainly or solely with Wool or fine
551106                                                                    Kg       2.8%           25
              animal hair (Dyed)
551198        Other (Grey)                                                         1.6%
551199        Other (Dyed)                                                Kg       2.8%          6.2
              Woven fabrics of synthetic staple fibres, containing 85%
  5512
              or more by weight of synthetic staple fibres
551201        Grey                                                                 1.9%
551202        Dyed                                                        Kg       2.2%          13.3
              Woven fabrics of synthetic staple fibres, containing less
  5513        than 85% by weight of such fibres, mixed mainly or
              solely with cotton, of a weight not exceeding 170g/m2
551301        Grey                                                                 1.7%
551302        Dyed                                                        Kg       2%            8.8
              Woven fabrics of synthetic staple fibres, containing less
  5514        than 85% by weight of such fibres, mixed mainly or
              solely with cotton, of a weight exceeding 170 g/m2
551401        Grey                                                                 1.7%
551402        Dyed                                                        Kg       2%            8.8

  5515        Other woven fabrics of synthetic staple fibres

                                               68
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                                                                                                   ()


    (1)                                    (2)                              (3)      (4)            (5)
              Containing 85% or more by weight of Synthetic Staple
551501                                                                               1.9%
              Fibre (Grey)
              Containing 85% or more by weight of Synthetic Staple
551502                                                                      Kg       2.2%          13.3
              Fibre (Dyed)
              Of blends containing synthetic staple fibre and wool
551503                                                                      Kg       4.5%          79.4
              (wool content of 25% or more by weight), grey

              Of blends containing synthetic staple fibre and wool
551504                                                                      Kg       4.8%          91.3
              (wool content of 25% or more by weight), dyed

              Of other blends containing synthetic staple fibre of less
551505                                                                               1.7%
              than 85% by weight, grey
              Of other blends containing synthetic staple fibre of less
551506                                                                      Kg       2%             13
              than 85% by weight, dyed
  5516        Woven fabrics of artificial staple fibres
              Containing 85% or more      by weight of Artificial Staple
551601                                                                               1.5%
              Fibre (Grey)
              Containing 85% or more      by weight of Artificial Staple
551602                                                                               1.7%
              Fibre (Dyed)
              Containing less than 85%     by weight of Artificial Staple
551603                                                                               1.7%
              Fibre (Grey)
              Containing less than 85%     by weight of Artificial Staple
551604                                                                      Kg       2%             34
              Fibre (Dyed)
                                         CHAPTER ­ 56
                         WADDING, FELT AND NON-WOVEN; SPECIAL YARNS;
                     TWINE, CORDAGE, ROPES AND CABLES AND ARTICLES THEREOF
              Wadding of textile materials and articles thereof; textile
  5601        fibres, not exceeding 5 mm in length (flock), textile dust
              and mill neps
560101        Of Wool                                                       Kg       5.7%          108
560102        Of MMF                                                        Kg       2.3%           22
560103        Of Cotton or other                                                     1.7%
560104        Acetate Cigarette filter Rods                                          1.5%
              Felt, whether or not impregnated, coated, covered or
  5602
              laminated
560201        Of Wool                                                       Kg       5.7%          108
560202        Of MMF                                                        Kg       2.3%           22
560203        Of Cotton or other                                                     1.7%

              Nonwovens, whether or not impregnated, coated,
  5603
              covered or laminated

                                                 69
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                                                                                   Rate
                                                                                                 ()


    (1)                                     (2)                           (3)      (4)            (5)
560301        Of Wool                                                     Kg       5.7%          108
560302        Of MMF                                                      Kg       2.3%           22
560303        Of Cotton or other                                                   1.7%
              Rubber thread and cord, textile covered; textile yarn,
              and strip and the like of heading       5404 or 5405,
  5604                                                                             1.5%
              impregnated, coated, covered or sheathed with rubber
              or plastics
              Metallised yarn, whether or not gimped, being textile
              yarn, or strip or the like of heading 5404 or 5405,
  5605                                                                             1.5%
              combined with metal in the form of thread, strip or
              powder or covered with metal
              Gimped yarn, and strip and the like of heading 5404 or
              5405, gimped (other than those of heading 5605 and
  5606
              gimped horsehair yarn); chenille yarn (including flock
              chenille yarn); loop wale-yarn
560601        Of Wool                                                     Kg       5.7%          108
560602        Of MMF                                                      Kg       2.3%           22
560603        Of Cotton or other                                                   1.7%
              Twine, cordage, ropes and cables, whether or not
  5607        plaited or braided and whether or not impregnated,
              coated, covered or sheathed with rubber or plastics
560701        Of MMF                                                      Kg       2.3%           22
560702        Others of plastic materials                                          1.5%
560799        Others                                                               1.2%
              Knotted netting of twine, cordage or rope; made up
  5608
              fishing nets and other made up nets, of textile materials
560801        Made up fishing nets of nylon                               Kg       3%            13.5
560802        Made up fishing nets of other man-made textile material     Kg       3.2%          21.6
560803        Others of man-made textile material                         Kg       2.3%           22
560804        Others of plastic materials                                          1.5%
560899        Others                                                               1.2%
              Articles of yarn, strip or the like of heading 5404 or
  5609        5405, twine, cordage, rope or cables, not elsewhere                  1.7%
              specified or included
                                          CHAPTER ­ 57
                            CARPETS AND OTHER TEXTILE FLOOR COVERINGS
              Carpets and other textile floor coverings, knotted,
  5701
              whether or not made up
                                                                    Sq.
570101        Of Wool or fine animal hair                                          3.7%          394
                                                                   Mtrs.
                                                  70
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                                                                                  Rate
                                                                                                ()


    (1)                                     (2)                          (3)      (4)            (5)
              Of Wool or fine animal hair containing 15% or more by      Sq.
570102                                                                            3.7%         1107
              weight of silk                                            Mtrs.
                                                                         Sq.
570103        Of Silk                                                            14.9%         7205
                                                                        Mtrs.
570104        Of Man Made Fibres                                                  1.7%
570199        Of Others                                                           1.5%
              Carpets and other textile floor coverings, woven, not
              tufted or flocked, whether or not made up, including
  5702
              "Kelem", "Schumacks", "Karamanie" and similar hand-
              woven rugs
                                                                         Sq.
570201        Of Wool or fine animal hair                                         3.7%           87
                                                                        Mtrs.
                                                                         Sq.
570202        Of Silk                                                            14.9%         2410
                                                                        Mtrs.
                                                                         Sq.
570203        Of Man Made Fibres                                                  4%             97
                                                                        Mtrs.
                                                                         Sq.
570204        Of Cotton                                                           5%             31
                                                                        Mtrs.
570205        Of Jute                                                             1.5%
570206        Of Coir                                                             1.5%
570299        Of Others                                                           1.5%
              Carpets and other textile floor coverings, tufted,
  5703
              whether or not made up
                                                                         Sq.
570301        Of Wool or fine animal hair                                         4.6%          114
                                                                        Mtrs.
              Of Wool or fine animal hair containing 15% or more by      Sq.
570302                                                                            4.6%         390.8
              weight of silk                                            Mtrs.
570303        Of Man Made Fibres                                                  1.7%
                                                                         Sq.
570304        Of Cotton                                                           5%             42
                                                                        Mtrs.
570305        Of Jute                                                             1.5%
570306        Of Coir                                                             1.5%
570399        Of Others                                                           1.5%
              Carpets and other textile floor coverings, of felt, not
  5704
              tufted or flocked, whether or not made up
                                                                         Sq.
570401        Of Wool or fine animal hair                                         3.7%          122
                                                                        Mtrs.
570402        Of Man Made Fibres                                                  1.7%
570499        Of Others                                                           1.5%


                                                  71
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Tariff Item                         Description of goods                   Unit               per unit in Rs.
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                                                                                                   ()


    (1)                                     (2)                             (3)      (4)            (5)
              Other carpets and other textile floor coverings, whether
  5705
              or not made up
                                                                            Sq.
570501        Of Cotton                                                              5%             33
                                                                           Mtrs.
                                                                            Sq.
570502        Of Wool or fine animal hair                                            3.7%           70
                                                                           Mtrs.
570503        Of Man Made Fibres                                                     1.7%
570504        Of Jute                                                                1.5%
570505        Of Coir                                                                1.5%
570599        Of Others                                                              1.5%
                                            CHAPTER ­ 58
                        SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE;
                                TAPESTRIES; TRIMMINGS; EMBROIDERY

              Woven pile fabrics and chenille fabrics, other than
  5801
              fabrics of heading 5802 or 5806

580101        Of Wool                                                       Kg       5.5%         143.3
580102        Of Man Made Fibres                                            Kg       2.2%          18.5
580199        Of Cotton or others                                                    1.6%
              Terry towelling and similar woven terry fabrics, other
  5802        than narrow fabrics of heading 5806; tufted textile                    1.6%
              fabrics, other than products of heading 5703
  5803        Gauze, other than narrow fabrics of heading 5806                       1.6%
              Tulles and other net fabrics, not including woven,
  5804        knitted or crocheted fabrics; lace in the piece, in strips             1.6%
              or in motifs, other than fabrics of heading 6002 to 6006
              Hand-woven tapestries of the type gobelins, flanders,
              aubusson, beauvais and the like, and needle-worked
  5805                                                                               1.6%
              tapestries (for example, petit point, cross-stitch),
              whether or not made up
              Narrow woven fabrics other than goods of heading
  5806        5807; narrow fabrics consisting of warp without weft
              assembled by means of an adhesive (bolducs)
580601        Of Man Made Fibres                                            Kg       2.2%          18.5
580699        Of Cotton or others                                                    1.6%
              Labels, badges and similar articles of textile materials,
  5807        in the piece, in strips or cut to shape or size, not                   1.6%
              embroidered



                                                  72
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                                                                                      Rate
                                                                                                    ()


    (1)                                     (2)                            (3)        (4)            (5)
              Braids in the piece; ornamental trimmings in the piece,
  5808        without embroidery, other than knitted or crocheted;                    1.6%
              tassels, pompons and similar articles
              Woven fabrics of metal thread and woven fabrics of
              metallised yarn of heading 56 05, of a kind used in
  5809                                                                                1.5%
              apparel, as furnishing fabrics or for similar purposes,
              not elsewhere specified or included

  5810        Embroidery in the piece, in strips or in motifs

                                                                          Per Kg
581001        Of Silk                                                     of Silk     8.2%         1203
                                                                         content
              Of MMF where Man-made Staple Fibre and / or Man-
581002                                                                     Kg         2.2%           45
              made Filament Yarn is 85% or more by weight
              Of MMF where Man-made Staple Fibre and / or Man-
581003        made Filament Yarn is less than 85% but more than 50%        Kg         2.2%           26
              by weight
581004        Of flax/linen                                                           1.3%
581099        Others                                                                  1.3%
              Quilted textile products in the piece, composed of one
              or more layers of textile materials assembled with
  5811                                                                        1.6%
              padding by stitching or otherwise, other than
              embroidery of heading 5810
                                              CHAPTER ­ 59
                  IMPREGNATED, COATED, COVERED OR LAMINATED TEXTILE FABRICS;
                       TEXTILE ARTICLES OF A KIND SUITABLE FOR INDUSTRIAL USE
              Textile fabrics coated with gum or amylaceous
              substances, of a kind used for the outer covers of books
  5901        or the like; tracing cloth; prepared painting canvas;
              buckram and similar stiffened textile fabrics of a kind
              used for hat foundations
590101        Of MMF                                                       Kg         2.2%          18.5
590199        Of Cotton or others                                                     1.6%

              Tyre cord fabric of high tenacity yarn of nylon or other
  5902                                                                                1.5%
              polyamides, polyesters or viscose rayon
              Textile fabrics, impregnated, coated, covered or
  5903        laminated with plastics, other than those of heading
              5902
590301        Of MMF                                                       Kg         2.2%          18.5

                                                  73
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Tariff Item                         Description of goods                 Unit              per unit in Rs.
                                                                                  Rate
                                                                                                ()


    (1)                                     (2)                          (3)      (4)            (5)
590302        Of Cotton or others                                                 1.6%
590303        PVC leather cloth / foam leather cloth                              1.5%
              Linoleum, whether or not cut to shape; floor coverings
  5904        consisting of a coating or covering applied on a textile
              backing, whether or not cut to shape
590401        Of MMF                                                     Kg       2.2%          18.5
590499        Of Cotton or others                                                 1.6%
  5905        Textile wall coverings
590501        Of MMF                                                     Kg       2.2%          18.5
590599        Of Cotton or others                                                 1.6%
              Rubberised textile fabrics, other than those of heading
  5906
              5902
590601        Of MMF                                                     Kg       2.2%          18.5
590699        Of Cotton or others                                                 1.6%
              Textile fabrics otherwise impregnated, coated or
  5907        covered; painted canvas being theatrical scenery, studio
              back-cloths or the like
590701        Of MMF                                                     Kg       2.2%          18.5
590799        Of Cotton or others                                                 1.6%
              Textile wicks, woven, plaited or knitted, for lamps,
              stoves, lighters, candles or the like; incandescent gas
  5908
              mantles and tubular knitted gas mantle fabric therefor,
              whether or not impregnated
590801        Of MMF                                                     Kg       2.2%          18.5
590899        Of Cotton or others                                                 1.6%

              Textile hose piping and similar textile tubing, with or
  5909
              without lining, armour or accessories of other materials

590901        Of MMF                                                     Kg       2.2%          18.5
590999        Of Cotton or others                                                 1.6%
              Transmission or conveyor belts or belting, of textile
              material, whether or not impregnated, coated, covered
  5910
              or laminated with plastics, or reinforced with metal or
              other material
591001        Of MMF                                                     Kg       2.2%          18.5
591099        Of Cotton or others                                                 1.6%



                                                  74
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Tariff Item                         Description of goods                 Unit              per unit in Rs.
                                                                                  Rate
                                                                                                ()


    (1)                                     (2)                          (3)      (4)            (5)

              Textile products and articles, for technical uses,
  5911
              specified in Note 7 to this Chapter

591101        Of MMF                                                     Kg       2.2%          18.5
591199        Of Cotton or others                                                 1.6%
                                              CHAPTER ­ 60
                                      KNITTED OR CROCHETED FABRICS
              Pile fabrics, including "long pile" fabrics and terry
  6001
              fabrics, knitted or crocheted
600101        Of Wool                                                    Kg       5%            53.3
600102        Of Man Made Fibres (Grey)                                           1.5%
600103        Of Man Made Fibres (Dyed)                                  Kg       2.2%          18.5
600104        Of Cotton (Grey)                                                    1.6%
600105        Of Cotton (Dyed)                                                    1.6%
              Of Cotton containing 1% or more by weight of
600106                                                                            1.8%
              spandex/lycra/ elastane (Grey)
              Of Cotton containing 1% or more by weight of
600107                                                                            1.8%
              spandex/lycra/ elastane (Dyed)
              Of Blend containing Cotton and Man Made Fibre where
600108                                                                            1.7%
              MMF predominates by weight (Grey)

              Of Blend containing Cotton and Man Made Fibre where
600109                                                                   Kg       2%            8.8
              MMF predominates by weight (Dyed)

              Of Blend containing Cotton and Man Made Fibre where
600110                                                                            1.8%
              Cotton predominates by weight (Grey)

              Of Blend containing Cotton and Man Made Fibre where
600111                                                                            1.8%
              Cotton predominates by weight (Dyed)

600199        Of Others                                                           1.5%
              Knitted or crocheted fabrics of a width not exceeding 30
  6002        cm, containing by weight 5% or more of elastomeric
              yarn or rubber thread, other than those of heading 6001
600201        Of Wool                                                    Kg       5%            53.3
600202        Of Man Made Fibres (Grey)                                           1.5%
600203        Of Man Made Fibres (Dyed)                                  Kg       2.2%          18.5
600204        Of Cotton (Grey)                                                    1.8%
600205        Of Cotton (Dyed)                                                    1.8%

              Of Blend containing Cotton and Man Made Fibre where
600206                                                                            1.7%
              MMF predominates by weight (Grey)

                                                  75
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Tariff Item                      Description of goods                    Unit              per unit in Rs.
                                                                                  Rate
                                                                                                ()


    (1)                                   (2)                            (3)      (4)            (5)
              Of Blend containing Cotton and Man Made Fibre where
600207                                                                   Kg       2%            8.8
              MMF predominates by weight (Dyed)
              Of Blend containing Cotton and Man Made Fibre where
600208                                                                            1.8%
              Cotton predominates by weight (Grey)
              Of Blend containing Cotton and Man Made Fibre where
600209                                                                            1.8%
              Cotton predominates by weight (Dyed)
              Of Man Made Fibres containing 5% or more by weight of
600210                                                                            1.9%
              spandex/lycra/ elastane (Grey)

              Of Man Made Fibres containing 5% or more by weight of
600211                                                                   Kg       2.2%          13.3
              spandex/lycra/ elastane (Dyed)
              Of Cotton containing 5% or more by weight of spandex/
600212                                                                            1.9%
              lycra/ elastane (Grey)
              Of Cotton containing 5% or more by weight of spandex/
600213                                                                            1.9%
              lycra/elastane (Dyed)
              Of Blend containing Cotton and Man Made Fibre where
600214        MMF predominates by weight and containing 5% or                     1.9%
              more by weight of spandex/lycra/ elastane (Grey)
              Of Blend containing Cotton and Man Made Fibre where
600215        MMF predominates by weight and containing 5% or            Kg       2.2%          13.3
              more by weight of spandex/lycra/ elastane (Dyed)
              Of Blend containing Cotton and Man Made Fibre where
600216        Cotton predominates by weight and containing 5% or                  1.9%
              more by weight of spandex/lycra/ elastane (Grey)

              Of Blend containing Cotton and Man Made Fibre where
600217        Cotton predominates by weight and containing 5% or                  1.9%
              more by weight of spandex/lycra/ elastane (Dyed)

600299        Of Others                                                           1.5%
              Knitted or crocheted fabrics of a width not exceeding 30
  6003
              cm, other than those of heading 6001 or 6002
600301        Of Wool                                                    Kg       5%            53.3
600302        Of Man Made Fibres (Grey)                                           1.5%
600303        Of Man Made Fibres (Dyed)                                  Kg       2.2%          18.5
600304        Of Cotton (Grey)                                                    1.6%
600305        Of Cotton (Dyed)                                                    1.6%
              Of Cotton containing 1% or more by weight of
600306                                                                            1.8%
              spandex/lycra/ elastane (Grey)
              Of Cotton containing 1% or more by weight of
600307                                                                            1.8%
              spandex/lycra/ elastane (Dyed)
                                                76
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                                                                                  Rate
                                                                                                ()


    (1)                                   (2)                            (3)      (4)            (5)

              Of Blend containing Cotton and Man Made Fibre where
600308                                                                            1.7%
              MMF predominates by weight (Grey)

              Of Blend containing Cotton and Man Made Fibre where
600309                                                                   Kg       2%            8.8
              MMF predominates by weight (Dyed)

              Of Blend containing Cotton and Man Made Fibre where
600310                                                                            1.8%
              Cotton predominates by weight (Grey)

              Of Blend containing Cotton and Man Made Fibre where
600311                                                                            1.8%
              Cotton predominates by weight (Dyed)

600399        Of Others                                                           1.5%
              Knitted or crocheted fabrics of a width exceeding 30 cm,
  6004        containing by weight 5% or more of elastomeric yarn or
              rubber thread, other than those of heading 6001
600401        Of Wool                                                    Kg       5%            53.3
600402        Of Man Made Fibres (Grey)                                           1.5%
600403        Of Man Made Fibres (Dyed)                                  Kg       2.2%          18.5
600404        Of Cotton (Grey)                                                    1.8%
600405        Of Cotton (Dyed)                                                    1.8%
              Of Blend containing Cotton and Man Made Fibre where
600406                                                                            1.7%
              MMF predominates by weight (Grey)
              Of Blend containing Cotton and Man Made Fibre where
600407                                                                   Kg       2%            8.8
              MMF predominates by weight (Dyed)
              Of Blend containing Cotton and Man Made Fibre where
600408                                                                            1.8%
              Cotton predominates by weight (Grey)
              Of Blend containing Cotton and Man Made Fibre where
600409                                                                            1.8%
              Cotton predominates by weight (Dyed)
              Of Man Made Fibres containing 5% or more by weight of
600410                                                                            1.9%
              spandex/lycra/ elastane (Grey)
              Of Man Made Fibres containing 5% or more by weight of
600411                                                                   Kg       2.2%          13.3
              spandex/lycra/ elastane (Dyed)
              Of Cotton containing 5% or more by weight of spandex/
600412                                                                            1.9%
              lycra/elastane (Grey)
              Of Cotton containing 5% or more by weight of spandex/
600413                                                                            1.9%
              lycra/elastane (Dyed)
              Of Blend containing Cotton and Man Made Fibre where
600414        MMF predominates by weight and containing 5% or                     1.9%
              more by weight of spandex/lycra/ elastane (Grey)

                                                77
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Tariff Item                      Description of goods                 Unit              per unit in Rs.
                                                                               Rate
                                                                                             ()


    (1)                                   (2)                         (3)      (4)            (5)
              Of Blend containing Cotton and Man Made Fibre where
600415        MMF predominates by weight and containing 5% or         Kg       2.2%          13.3
              more by weight of spandex/lycra/ elastane (Dyed)
              Of Blend containing Cotton and Man Made Fibre where
600416        Cotton predominates by weight and containing 5% or               1.9%
              more by weight of spandex/lycra/ elastane (Grey)
              Of Blend containing Cotton and Man Made Fibre where
600417        Cotton predominates by weight and containing 5% or               1.9%
              more by weight of spandex/lycra/ elastane (Dyed)
600499        Of Others                                                        1.5%
              Warp knit fabrics (including those made on galloon
  6005        knitting machines), other than those of headings 6001
              to 6004
600501        Of Wool                                                 Kg       5%            53.3
600502        Of Man Made Fibres (Grey)                                        1.5%
600503        Of Man Made Fibres (Dyed)                               Kg       2.2%          18.5
600504        Of Cotton (Grey)                                                 1.6%
600505        Of Cotton (Dyed)                                                 1.6%
              Of Cotton containing 1% or more by weight of
600506                                                                         1.8%
              spandex/lycra/ elastane (Grey)
              Of Cotton containing 1% or more by weight of
600507                                                                         1.8%
              spandex/lycra/ elastane (Dyed)
              Of Blend containing Cotton and Man Made   Fibre where
600508                                                                         1.7%
              MMF predominates by weight (Grey)
              Of Blend containing Cotton and Man Made   Fibre where
600509                                                                Kg       2%            8.8
              MMF predominates by weight (Dyed)
              Of Blend containing Cotton and Man Made   Fibre where
600510                                                                         1.8%
              Cotton predominates by weight (Grey)
              Of Blend containing Cotton and Man Made   Fibre where
600511                                                                         1.8%
              Cotton predominates by weight (Dyed)

600599        Of Others                                                        1.5%

  6006        Other knitted or crocheted fabrics

600601        Of Wool                                                 Kg       5%            53.3

600602        Of Man Made Fibres (Grey)                                        1.5%



                                                78
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Tariff Item                        Description of goods                   Unit               per unit in Rs.
                                                                                    Rate
                                                                                                  ()


    (1)                                    (2)                             (3)      (4)            (5)

600603        Of Man Made Fibres (Dyed)                                    Kg       2.2%          18.5

600604        Of Cotton (Grey)                                                      1.6%

600605        Of Cotton (Dyed)                                                      1.6%

              Of Cotton containing 1% or more by weight of
600606                                                                              1.8%
              spandex/lycra/ elastane (Grey)
              Of Cotton containing 1% or more by weight of
600607                                                                              1.8%
              spandex/lycra/ elastane (Dyed)

              Of Blend containing Cotton and Man Made Fibre where
600608                                                                              1.7%
              MMF predominates by weight (Grey)

              Of Blend containing Cotton and Man Made Fibre where
600609                                                                     Kg       2%            8.8
              MMF predominates by weight (Dyed)

              Of Blend containing Cotton and Man Made Fibre where
600610                                                                              1.8%
              Cotton predominates by weight (Grey)

              Of Blend containing Cotton and Man Made Fibre where
600611                                                                              1.8%
              Cotton predominates by weight (Dyed)

600699        Of Others                                                             1.5%
                                         CHAPTER ­ 61
              ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED
              Men's or boys' overcoats, carcoats, capes, cloaks,
              anoraks (including ski-jackets), wind-cheaters, wind-
  6101
              jackets and similar articles, knitted or crocheted, other
              than those of heading 6103
610101        Of Cotton                                                   Piece     2.1%           48
610102        Of Blend containing Cotton and Man Made Fibre               Piece     2.2%          28.9
610103        Of Man Made Fibres                                          Piece     2.4%           25
610104        Of Silk (other than containing Noil silk)                   Piece     5.2%         107.4
610105        Of Wool                                                     Piece     5.2%          139

610106        Of Blend containing Wool and Man Made Fibre                 Piece     4.7%          107

610199        Of Others                                                   Piece     2.1%           25
              Women's or girls' overcoats, car-coats, capes, cloaks,
              anoraks (including ski-jackets), wind-cheaters, wind-
  6102
              jackets and similar articles, knitted or crocheted, other
              than those of heading 6104
                                                  79
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Tariff Item                          Description of goods             Unit               per unit in Rs.
                                                                                Rate
                                                                                              ()


    (1)                                      (2)                       (3)      (4)            (5)
610201        Of Cotton                                               Piece     2.1%           48
610202        Of Blend containing Cotton and Man Made Fibre           Piece     2.2%          28.9
610203        Of Man Made Fibres                                      Piece     2.4%           25
610204        Of Silk (other than containing Noil silk)               Piece     5.2%         107.4
610205        Of Wool                                                 Piece     5.2%          139

610206        Of Blend containing Wool and Man Made Fibre             Piece     4.7%          107

610299        Of Others                                               Piece     2.1%           25
              Men's or boys' suits, ensembles, jackets, blazers,
  6103        trousers, bib and brace overalls, breeches and shorts
              (other than swim wear), knitted or crocheted
              Suits (combination comprising of at least one trouser
610301
              and one jacket)
61030101      Of Cotton                                               Piece     2.1%          58.7
61030102      Of Blend containing Cotton and Man Made Fibre           Piece     2.2%          51.3
61030103      Of Man Made Fibres                                      Piece     2.4%           47
61030104      Of Silk (other than containing Noil silk)               Piece     5.2%         176.9
61030105      Of Wool                                                 Piece     5.2%          250
61030106      Of Blend containing Wool and Man Made Fibre             Piece     4.7%          166
61030199      Of Others                                               Piece     2.1%          43.4
610302        Jackets, blazers
61030201      Of Cotton                                               Piece     2.1%           48
61030202      Of Blend containing Cotton and Man Made Fibre           Piece     2.2%          28.9
61030203      Of Man Made Fibres                                      Piece     2.4%           25
61030204      Of Silk (other than containing Noil silk)               Piece     5.2%         107.4
61030205      Of Wool                                                 Piece     5.2%          139
61030206      Of Blend containing Wool and Man Made Fibre             Piece     4.7%          107
              Of Cotton containing 1% or more by weight of spandex/
61030207                                                              Piece     2.1%           13
              lycra/elastane
61030299      Of Others                                               Piece     2.1%           25
610303        Trousers, full pants
61030301      Of Cotton                                                         1.9%
61030302      Of Blend containing Cotton and Man Made Fibre           Piece     2.1%          22.4
61030303      Of Man Made Fibres                                      Piece     2.4%           22
61030304      Of Silk (other than containing Noil silk)               Piece     5.2%          69.5
61030305      Of Wool                                                 Piece     5.2%          111

61030306      Of Blend containing Wool and Man Made Fibre             Piece     4.6%           59


                                                   80
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Tariff Item                        Description of goods                  Unit               per unit in Rs.
                                                                                   Rate
                                                                                                 ()


    (1)                                    (2)                            (3)      (4)            (5)
              Of Cotton containing 1% or more by weight of spandex/
61030307                                                                           1.9%
              lycra/elastane
61030399      Of Others                                                            1.9%
              Others (including       capri/three-fourth   pants   and
610304
              ensembles)
61030401      Of Cotton                                                            1.8%
61030402      Of Blend containing Cotton and Man Made Fibre              Piece     2%            14.5
61030403      Of Man Made Fibres                                         Piece     2.3%           11
61030404      Of Silk (other than containing Noil silk)                  Piece     5.2%          50.5
61030405      Of Wool                                                    Piece     5.2%          26.6

61030406      Of Blend containing Wool and Man Made Fibre                Piece     4.6%          27.6

              Of Cotton containing 1% or more by weight of spandex/
61030407                                                                           1.8%
              lycra/elastane
61030499      Of Others                                                            1.8%
              Women's or girls' suits, ensembles, jackets, blazers,
              dresses, skirts, divided skirts, trousers, bib and brace
  6104
              overalls, breeches and shorts (other than swim wear),
              knitted or crocheted
              Suits (combination comprising of at least one trouser
610401
              and one jacket)
61040101      Of Cotton                                                  Piece     2%             50
61040102      Of Blend containing Cotton and Man Made Fibre              Piece     2.2%          51.3
61040103      Of Man Made Fibres                                         Piece     2.4%           44
61040104      Of Silk (other than containing Noil silk)                  Piece     5.2%         176.9
61040105      Of Wool                                                    Piece     5.2%         225.9
61040106      Of Blend containing Wool and Man Made Fibre                Piece     4.7%         162.2
61040199      Of Others                                                  Piece     2%            40.3
610402        Jackets, blazers
61040201      Of Cotton                                                  Piece     2%             32
61040202      Of Blend containing Cotton and Man Made Fibre              Piece     2.2%          28.9
61040203      Of Man Made Fibres                                         Piece     2.4%           25
61040204      Of Silk (other than containing Noil silk)                  Piece     5.2%         107.4
61040205      Of Wool                                                    Piece     5.2%          139
61040206      Of Blend containing Wool and Man Made Fibre                Piece     4.7%          107
              Of Cotton containing 1% or more by weight of spandex/
61040207                                                                 Piece     2%             13
              lycra/elastane
61040299      Of Others                                                  Piece     2%             25

                                                  81
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Tariff Item                        Description of goods                      Unit               per unit in Rs.
                                                                                       Rate
                                                                                                     ()


    (1)                                    (2)                                (3)      (4)            (5)
610403        Dresses/frocks, skirts, divided skirts, trousers, full pants
61040301      Of Cotton                                                      Piece     2%             18
61040302      Of Blend containing Cotton and Man Made Fibre                  Piece     2.2%          22.4
61040303      Of Man Made Fibres                                             Piece     2.5%           19
61040304      Of Silk (other than containing Noil silk)                      Piece     5.2%          69.5
61040305      Of Wool                                                        Piece     5.2%          86.9
61040306      Of Blend containing Wool and Man Made Fibre                    Piece     4.6%          55.2
              Of Cotton containing 1% or more by weight of spandex/
61040307                                                                     Piece     2%             8
              lycra/elastane
61040399      Of Others                                                      Piece     2%            15.3
              Others (including       capri/three-fourth    pants     and
610404
              ensembles)
61040401      Of Cotton                                                                1.8%
61040402      Of Blend containing Cotton and Man Made Fibre                  Piece     2%            14.5
61040403      Of Man Made Fibres                                             Piece     2.3%           11
61040404      Of Silk (other than containing Noil silk)                      Piece     5.2%          50.5
61040405      Of Wool                                                        Piece     5.2%          26.6

61040406      Of Blend containing Wool and Man Made Fibre                    Piece     4.6%          27.6

              Of Cotton containing 1% or more by weight of spandex/
61040407                                                                               1.8%
              lycra/elastane
61040499      Of Others                                                                1.8%
  6105        Men's or boys' shirts, knitted or crocheted
610501        Of Cotton                                                                1.9%
610502        Of Blend containing Cotton and Man Made Fibre                  Piece     2.1%           12
610503        Of Man Made Fibres                                             Piece     2.4%           15
610504        Of Silk (other than containing Noil silk)                      Piece     5.2%          256
610505        Of Wool                                                        Piece     5.2%          185

610506        Of Blend containing Wool and Man Made Fibre                    Piece     4.7%           10

              Of Cotton containing 1% or more by weight of
610507                                                                                 1.9%
              spandex/lycra/ elastane
610599        Of Others                                                                1.9%
              Women's or girls' blouses, shirts and shirt-blouses,
  6106
              knitted or crocheted
610601        Of Cotton                                                                1.9%
610602        Of Blend containing Cotton and Man Made Fibre                  Piece     2.1%           12
610603        Of Man Made Fibres                                             Piece     2.4%           15


                                                  82
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Tariff Item                        Description of goods                     Unit               per unit in Rs.
                                                                                      Rate
                                                                                                    ()


    (1)                                    (2)                               (3)      (4)            (5)
610604        Of Silk (other than containing Noil silk)                     Piece     5.2%          256
610605        Of Wool                                                       Piece     5.2%          185

610606        Of Blend containing Wool and Man Made Fibre                   Piece     4.7%           10

              Of Cotton containing 1% or more by weight of
610607                                                                                1.9%
              spandex/lycra/ elastane
610699        Of Others                                                               1.9%
              Men's or boys' underpants, briefs, nightshirts, pyjamas,
  6107        bathrobes, dressing gowns and similar articles, knitted
              or crocheted
              Nightshirts, pyjamas, bath robes and dressing gowns
610701
              and similar articles
61070101      Of Cotton                                                     Piece     2.2%           11
61070102      Of Blend containing Cotton and Man Made Fibre                 Piece     2.3%          11.4
61070103      Of Man Made Fibres                                            Piece     2.4%          11.4
61070104      Of Silk (other than containing Noil silk)                     Piece     5.2%          15.3
61070105      Of Wool                                                       Piece     5.2%          24.1

61070106      Of Blend containing Wool and Man Made Fibre                   Piece     4.7%          20.7

              Of Cotton containing 1% or more by weight of
61070107                                                                    Piece     2.2%          10.7
              spandex/lycra/ elastane
61070199      Of Others                                                     Piece     2.2%          10.7
610702        Briefs, underpants and similar articles
61070201      Of Cotton                                                               1.8%
61070202      Of Blend containing Cotton and Man Made Fibre                 Piece     2.1%          2.3
61070203      Of Man Made Fibres                                            Piece     2.4%           6
61070204      Of Silk (other than containing Noil silk)                     Piece     5.2%          27.2
61070205      Of Wool                                                       Piece     5.2%          6.8
61070206      Of Blend containing Wool and Man Made Fibre                   Piece     4.7%          5.9
              Of Cotton containing 1% or more by weight of
61070207                                                                              1.8%
              spandex/lycra/ elastane
61070299      Of Others                                                               1.8%
              Women's or girls' slips, petticoats, briefs, panties, night
  6108        dresses, pyjamas, negligees, bathrobes, dressing gowns
              and similar articles, knitted or crocheted
              Night dresses (including nightshirts), pyjamas, negligees
610801
              bathrobes and dressing gowns and similar articles
61080101      Of Cotton                                                     Piece     2.2%           11
61080102      Of Blend containing Cotton and Man Made Fibre                 Piece     2.3%          11.4

                                                  83
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Tariff Item                        Description of goods                      Unit               per unit in Rs.
                                                                                       Rate
                                                                                                     ()


    (1)                                    (2)                                (3)      (4)            (5)
61080103      Of Man Made Fibres                                             Piece     2.4%          11.4
61080104      Of Silk (other than containing Noil silk)                      Piece     5.2%          15.3
61080105      Of Wool                                                        Piece     5.2%          24.1
61080106      Of Blend containing Wool and Man Made Fibre                    Piece     4.7%          20.7
              Of Cotton containing 1% or more by weight of
61080107                                                                     Piece     2.2%          10.7
              spandex/lycra/ elastane
61080199      Of Others                                                      Piece     2.2%          10.7

610802        Slips, petticoats, briefs, panties and similar articles

61080201      Of Cotton                                                                1.8%
61080202      Of Blend containing Cotton and Man Made Fibre                  Piece     2.1%          2.3
61080203      Of Man Made Fibres                                             Piece     2.4%           6
61080204      Of Silk (other than containing Noil silk)                      Piece     5.2%          27.2
61080205      Of Wool                                                        Piece     5.2%          6.8

61080206      Of Blend containing Wool and Man Made Fibre                    Piece     4.7%          5.9

              Of Cotton containing 1% or more by weight of
61080207                                                                               1.8%
              spandex/lycra/ elastane
61080299      Of Others                                                                1.8%

  6109        T-shirts, singlets and other vests, knitted or crocheted

610901        Of Cotton                                                                1.9%

610902        Of Blend containing Cotton and Man Made Fibre                  Piece     2.9%           13

610903        Of Man Made Fibres                                             Piece     2.5%           12
610904        Of Silk (other than containing Noil silk)                      Piece     5.2%          50.5
610905        Of Wool                                                        Piece     5.2%           25
610906        Of Blend containing Wool and Man Made Fibre                    Piece     4.7%          14.8
              Of Cotton containing 1% or more by weight of
610907                                                                                 1.9%
              spandex/lycra/ elastane
610999        Of Others                                                                1.9%

              Jerseys, pullovers, cardigans, waistcoats an         similar
  6110
              articles, knitted or crocheted

611001        Of Cotton                                                      Piece     2.2%          19.3
611002        Of Blend containing Cotton and Man Made Fibre                  Piece     2.3%          17.1
611003        Of Man Made Fibres                                             Piece     2.4%           24
611004        Of Silk (other than containing Noil silk)                      Piece     5.2%           76
611005        Of Wool                                                        Piece     5.2%           57

                                                  84
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Tariff Item                        Description of goods               Unit               per unit in Rs.
                                                                                Rate
                                                                                              ()


    (1)                                    (2)                         (3)      (4)            (5)

611006        Of Blend containing Wool and Man Made Fibre             Piece     4.7%          36.9

              Of Cotton containing 1% or more by weight of
611007                                                                Piece     2.2%          15.4
              spandex/lycra/ elastane
611099        Of Others                                               Piece     2.2%          15.4
              Babies' garments and clothing accessories, knitted or
  6111
              crocheted
611101        Of Cotton                                                         1.9%
611102        Of Blend containing Cotton and Man Made Fibre           Piece     2.1%          7.2
611103        Of Man Made Fibres                                      Piece     2.4%          8.9
611104        Of Silk (other than containing Noil silk)               Piece     5.2%          27.2
611105        Of Wool                                                 Piece     5.2%          16.1

611106        Of Blend containing Wool and Man Made Fibre             Piece     4.7%          13.8

              Of Cotton containing 1% or more by weight of
611107                                                                          1.9%
              spandex/lycra/ elastane
611199        Of Others                                                         1.9%
              Track suits, ski suits and swimwear, knitted or
  6112
              crocheted
611201        Of Cotton                                                         1.9%
611202        Of Blend containing Cotton and Man Made Fibre           Piece     2.1%          7.2
611203        Of Man Made Fibres                                      Piece     2.4%          8.9
611204        Of Silk (other than containing Noil silk)               Piece     5.2%          27.2
611205        Of Wool                                                 Piece     5.2%          16.1

611206        Of Blend containing Wool and Man Made Fibre             Piece     4.7%          13.8

              Of Cotton containing 1% or more by weight of
611207                                                                          1.9%
              spandex/lycra/ elastane
611299        Of Others                                                         1.9%
              Garments, made up of knitted or crocheted fabrics of
  6113
              heading 5903, 5906 or 5907
611301        Of Cotton                                                         1.9%
611302        Of Blend containing Cotton and Man Made Fibre           Piece     2.2%           13
611303        Of Man Made Fibres                                      Piece     2.5%           12
611304        Of Silk (other than containing Noil silk)               Piece     5.2%          29.7
611305        Of Wool                                                 Piece     5.2%           25

611306        Of Blend containing Wool and Man Made Fibre             Piece     4.7%          14.8

611399        Of Others                                                         1.9%
  6114        Other garments, knitted or crocheted
                                                  85
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Tariff Item                        Description of goods              Unit               per unit in Rs.
                                                                               Rate
                                                                                             ()


    (1)                                    (2)                        (3)      (4)            (5)
              Women's or girls' blouses, shirts and shirt-blouses,
611401
              knitted or crocheted with tightening at the bottom
61140101      Of Cotton                                                        1.9%
61140102      Of Blend containing Cotton and Man Made Fibre          Piece     2.1%           12
61140103      Of Man Made Fibres                                     Piece     2.4%           15
61140104      Of Silk (other than containing Noil silk)              Piece     5.2%          256
61140105      Of Wool                                                Piece     5.2%          185

61140106      Of Blend containing Wool and Man Made Fibre            Piece     4.7%           10

              Of Cotton containing 1% or more by weight of
61140107                                                                       1.9%
              spandex/lycra/ elastane
61140199      Of Others                                                        1.9%
611402        Women's or girls' tops/cami
61140201      Of Cotton                                                        1.9%
61140202      Of Blend containing Cotton and Man Made Fibre          Piece     2.1%           12
61140203      Of Man Made Fibres                                     Piece     2.4%           15
61140204      Of Silk (other than containing Noil silk)              Piece     5.2%          256
61140205      Of Wool                                                Piece     5.2%          185

61140206      Of Blend containing Wool and Man Made Fibre            Piece     4.7%           10

              Of Cotton containing 1% or more by weight of
61140207                                                                       1.9%
              spandex/lycra/ elastane
61140299      Of Others                                                        1.9%

611403        Other jackets not covered under heading 6103 or 6104

61140301      Of Cotton                                              Piece     2%             32
61140302      Of Blend containing Cotton and Man Made Fibre          Piece     2.2%          28.9
61140303      Of Man Made Fibres                                     Piece     2.4%           25
61140304      Of Silk (other than containing Noil silk)              Piece     5.2%         107.4
61140305      Of Wool                                                Piece     5.2%          139

61140306      Of Blend containing Wool and Man Made Fibre            Piece     4.7%          107

61140399      Of Others                                              Piece     2%             25
              Kurta and Salwar/ Salwar suits/ salwar-kameez/
611404
              churidar-kameez, with or without dupatta
61140401      Of Cotton                                              Piece     2%             26
61140402      Of Blend containing Cotton and Man Made Fibre          Piece     2.3%          18.1
61140403      Of Man Made Fibres                                     Piece     2.7%           41
61140404      Of Silk (other than containing Noil silk)              Piece     5.2%          286

                                                  86
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Tariff Item                        Description of goods                 Unit               per unit in Rs.
                                                                                  Rate
                                                                                                ()


    (1)                                    (2)                           (3)      (4)            (5)
61140405      Of Wool                                                   Piece     5.2%          72.4

61140406      Of Blend containing Wool and Man Made Fibre               Piece     4.7%          31.8

61140499      Of Others                                                 Piece     2%            40.2
611405        Others
61140501      Of Cotton                                                           1.9%
61140502      Of Blend containing Cotton and Man Made Fibre             Piece     2.2%           13
61140503      Of Man Made Fibres                                        Piece     2.5%           12
61140504      Of Silk (other than containing Noil silk)                 Piece     5.2%          29.7
61140505      Of Wool                                                   Piece     5.2%           25

61140506      Of Blend containing Wool and Man Made Fibre               Piece     4.7%          14.8

61140507      Protective industrial wear                                Piece     2%             73
61140599      Of Others                                                           1.9%

              Panty hose, tights, stockings, socks and other hosiery,
              including graduated compre-ssion hosiery (for example,
  6115
              stockings for varicose veins) and footwear without
              applied soles, knitted or crocheted

611501        Leggings
61150101      Of Cotton                                                           1.9%
61150102      Of Blend containing Cotton and Man Made Fibre             Piece     2.2%          14.5
61150103      Of Man Made Fibres                                        Piece     2.5%           12
61150104      Of Silk (other than containing Noil silk)                 Piece     5.2%          50.5
61150105      Of Wool                                                   Piece     5.2%          32.2

61150106      Of Blend containing Wool and Man Made Fibre               Piece     4.7%          27.6

              Of Cotton containing 1% or more by weight of
61150107                                                                          1.9%
              spandex/lycra/elastane
61150199      Of Others                                                           1.9%
611502        Others
61150201      Of Cotton                                                           1.8%
61150202      Of Blend containing Cotton and Man Made Fibre              Kg       2.1%           38
61150203      Of Man Made Fibres                                         Kg       2.4%           24
61150204      Of Silk (other than containing Noil silk)                  Kg       5.2%          45.9
61150205      Of Wool                                                    Kg       5.2%          42.6

61150206      Of Blend containing Wool and Man Made Fibre                Kg       4.7%          62.1

              Of Cotton containing 1% or more by weight of
61150207                                                                          1.9%
              spandex/lycra/ elastane
                                                  87
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Tariff Item                        Description of goods                  Unit               per unit in Rs.
                                                                                   Rate
                                                                                                 ()


    (1)                                    (2)                            (3)      (4)            (5)
61150299      Of Others                                                            1.9%

  6116        Gloves, mittens and mitts, knitted or crocheted

611601        Of Cotton                                                            1.9%
611602        Of Blend containing Cotton and Man Made Fibre               Kg       2.2%          39.8
611603        Of Man Made Fibres                                          Kg       2.5%           25
611604        Of Silk (other than containing Noil silk)                   Kg       5.2%          45.9
611605        Of Wool                                                     Kg       5.2%          42.6

611606        Of Blend containing Wool and Man Made Fibre                 Kg       4.7%          62.1

              Gloves, specially designed for use in sports namely Golf
611607                                                                   Piece     3%             6
              Gloves made of textile materials

611699        Of Others                                                            1.9%
              Other made up clothing accessories, knitted or
  6117        crocheted; knitted or crocheted parts of garments or of
              clothing accessories

611701        Shawls, scarves, mufflers, stoles, mantillas and veils

61170101      Of Cotton                                                            1.9%
61170102      Of Blend containing Cotton and Man Made Fibre              Piece     2.2%          4.7
61170103      Of Man Made Fibres                                         Piece     2.5%           8

61170104      Of Silk (other than containing Noil silk)                  Piece     5.2%          52.2

61170105      Of Wool                                                    Piece     5.2%          15.3

61170106      Of Blend containing Wool and Man Made Fibre                Piece     4.7%          13.1

61170199      Of Others                                                            1.9%
611702        Others

61170201      Of Cotton                                                            1.9%

61170202      Of Blend containing Cotton and Man Made Fibre               Kg       2.2%          39.8

61170203      Of Man Made Fibres                                          Kg       2.5%           25

61170204      Of Silk (other than containing Noil silk)                   Kg       5.2%          45.9
61170205      Of Wool                                                     Kg       5.2%          42.6

61170206      Of Blend containing Wool and Man Made Fibre                 Kg       4.7%          62.1

61170299      Of Others                                                            1.9%

                                                  88
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Tariff Item                          Description of goods                   Unit               per unit in Rs.
                                                                                      Rate
                                                                                                    ()


    (1)                                      (2)                             (3)      (4)            (5)
                                            CHAPTER ­ 62
              ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED
                Men's or boys' overcoats, car-coats, cloaks, anoraks
  6201          (including ski-jackets), wind-cheaters, wind jackets and
                similar articles other than those of heading 6203
620101          Of Cotton                                                   Piece    2.1%           48
620102          Of Blend containing Cotton and Man Made Fibre               Piece    2.2%          28.9
620103          Of Man Made Fibres                                          Piece    2.4%           25
620104          Of Silk (other than containing Noil silk)                   Piece    5.2%         107.4
620105          Of Wool                                                     Piece    5.2%          139

620106          Of Blend containing Wool and Man Made Fibre                 Piece    4.7%          107

620199          Of Others                                                   Piece    2.1%           25
                Women's or girls' overcoats, car-coats, capes, cloaks,
                anoraks (including ski-jackets), wind-cheaters, wind-
  6202
                jackets and similar articles, other than those of heading
                6204
620201          Of Cotton                                                   Piece    2.1%           48
620202          Of Blend containing Cotton and Man Made Fibre               Piece    2.2%          28.9
620203          Of Man Made Fibres                                          Piece    2.4%           25
620204          Of Silk (other than containing Noil silk)                   Piece    5.2%         107.4
620205          Of Wool                                                     Piece    5.2%          139

620206          Of Blend containing Wool and Man Made Fibre                 Piece    4.7%          107

620299          Of Others                                                   Piece    2.1%           25
                Men's or boys' suits, ensembles, jackets, blazers,
  6203          trousers, bib and brace overalls, breeches and shorts
                (other than swimwear)
                Suits (combination comprising of at least one trouser
620301
                and one jacket)
62030101        Of Cotton                                                   Piece    2.1%          58.7
62030102        Of Blend containing Cotton and Man Made Fibre               Piece    2.2%          51.3
62030103        Of Man Made Fibres                                          Piece    2.4%           47
62030104        Of Silk (other than containing Noil silk)                   Piece    5.2%         176.9
62030105        Of Wool                                                     Piece    5.2%          250

62030106        Of Blend containing Wool and Man Made Fibre                 Piece    4.7%          166

62030199        Of Others                                                   Piece    2.1%          43.4

                                                    89
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Tariff Item                          Description of goods                  Unit               per unit in Rs.
                                                                                     Rate
                                                                                                   ()


    (1)                                      (2)                            (3)      (4)            (5)
620302        Jackets, blazers
62030201      Of Cotton                                                    Piece    2.1%           48
62030202      Of Blend containing Cotton and Man Made Fibre                Piece    2.2%          28.9
62030203      Of Man Made Fibres                                           Piece    2.4%           25
62030204      Of Silk (other than containing Noil silk)                    Piece    5.2%         107.4
62030205      Of Wool                                                      Piece    5.2%          139

62030206      Of Blend containing Wool and Man Made Fibre                  Piece    4.7%          107

              Of Cotton containing 1% or more by weight of spandex/
62030207                                                                   Piece    2.1%           13
              lycra/elastane
62030299      Of Others                                                    Piece    2.1%           25
620303        Trousers, full pants
62030301      Of Cotton                                                             1.9%
62030302      Of Blend containing Cotton and Man Made Fibre                Piece    2.1%          22.4
62030303      Of Man Made Fibres                                           Piece    2.4%           22
62030304      Of Silk (other than containing Noil silk)                    Piece    5.2%          69.5
62030305      Of Wool                                                      Piece    5.2%          111

62030306      Of Blend containing Wool and Man Made Fibre                  Piece    4.6%           59

              Of Cotton containing 1% or more by weight of spandex/
62030307                                                                            1.9%
              lycra/elastane
62030399      Of Others                                                             1.9%
              Others (including         capri/three-fourth   pants   and
620304
              ensembles)
62030401      Of Cotton                                                             1.8%
62030402      Of Blend containing Cotton and Man Made Fibre                Piece     2%           14.5
62030403      Of Man Made Fibres                                           Piece    2.3%           11
62030404      Of Silk (other than containing Noil silk)                    Piece    5.2%          50.5
62030405      Of Wool                                                      Piece    5.2%          26.6

62030406      Of Blend containing Wool and Man Made Fibre                  Piece    4.6%          27.6

              Of Cotton containing 1% or more by weight of spandex/
62030407                                                                            1.8%
              lycra/elastane
62030499      Of Others                                                             1.8%
              Women's or girls' suits, ensembles, jackets, blazers,
  6204        dresses, skirts, divided skirts, trousers, bib and brace
              overalls, breeches and shorts (other than swimwear)
              Suits (combination comprising of at least one trouser
620401
              and one jacket)

                                                   90
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                                                                                     Drawback
Tariff Item                        Description of goods                      Unit               per unit in Rs.
                                                                                       Rate
                                                                                                     ()


    (1)                                    (2)                                (3)      (4)            (5)
62040101      Of Cotton                                                      Piece    2.1%           50
62040102      Of Blend containing Cotton and Man Made Fibre                  Piece    2.2%          51.3
62040103      Of Man Made Fibres                                             Piece    2.4%           47
62040104      Of Silk (other than containing Noil silk)                      Piece    5.2%         176.9
62040105      Of Wool                                                        Piece    5.2%          250

62040106      Of Blend containing Wool and Man Made Fibre                    Piece    4.7%          166

62040199      Of Others                                                      Piece    2.1%          43.4
620402        Jackets, blazers
62040201      Of Cotton                                                      Piece     2%            32
62040202      Of Blend containing Cotton and Man Made Fibre                  Piece    2.2%          28.9
62040203      Of Man Made Fibres                                             Piece    2.4%           25
62040204      Of Silk (other than containing Noil silk)                      Piece    5.2%         107.4
62040205      Of Wool                                                        Piece    5.2%          139

62040206      Of Blend containing Wool and Man Made Fibre                    Piece    4.7%          107

              Of Cotton containing 1% or more by weight of spandex/
62040207                                                                     Piece     2%            13
              lycra/elastane
62040299      Of Others                                                      Piece     2%            25
620403        Dresses/frocks, skirts, divided skirts, trousers, full pants
62040301      Of Cotton                                                      Piece     2%            18
62040302      Of Blend containing Cotton and Man Made Fibre                  Piece    2.2%          22.4
62040303      Of Man Made Fibres                                             Piece    2.5%           19
62040304      Of Silk (other than containing Noil silk)                      Piece    5.2%          69.5
62040305      Of Wool                                                        Piece    5.2%          86.9

62040306      Of Blend containing Wool and Man Made Fibre                    Piece    4.6%          55.2

              Of Cotton containing 1% or more by weight of spandex/
62040307                                                                     Piece     2%             8
              lycra/elastane
62040399      Of Others                                                      Piece     2%           15.3
              Others (including       capri/three-fourth     pants    and
620404
              ensembles)
62040401      Of Cotton                                                               1.8%
62040402      Of Blend containing Cotton and Man Made Fibre                  Piece     2%           14.5
62040403      Of Man Made Fibres                                             Piece    2.3%           11
62040404      Of Silk (other than containing Noil silk)                      Piece    5.2%          50.5
62040405      Of Wool                                                        Piece    5.2%          26.6

62040406      Of Blend containing Wool and Man Made Fibre                    Piece    4.6%          27.6

                                                  91
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Tariff Item                        Description of goods                  Unit               per unit in Rs.
                                                                                   Rate
                                                                                                 ()


    (1)                                    (2)                            (3)      (4)            (5)
              Of Cotton containing 1% or more by weight of spandex/
62040407                                                                          1.8%
              lycra/elastane
62040499      Of Others                                                           1.8%
  6205        Men's or boys' shirts
620501        Of Cotton                                                           1.9%
620502        Of Blend containing Cotton and Man Made Fibre              Piece    2.1%           12
620503        Of Man Made Fibres                                         Piece    2.4%           15
620504        Of Silk (other than containing Noil silk)                  Piece    5.2%          256
620505        Of Wool                                                    Piece    5.2%          185

620506        Of Blend containing Wool and Man Made Fibre                Piece    4.7%           10

              Of Cotton containing 1% or more by weight of spandex/
620507                                                                            1.9%
              lycra/elastane
620599        Of Others                                                           1.9%
  6206        Women's or girls' blouses, shirts and shirt-blouses
620601        Of Cotton                                                           1.9%
620602        Of Blend containing Cotton and Man Made Fibre              Piece    2.1%           12
620603        Of Man Made Fibres                                         Piece    2.4%           15
620604        Of Silk (other than containing Noil silk)                  Piece    5.2%          256
620605        Of Wool                                                    Piece    5.2%          185

620606        Of Blend containing Wool and Man Made Fibre                Piece    4.7%           10

              Of Cotton containing 1% or more by weight of spandex/
620607                                                                            1.9%
              lycra/elastane
620699        Of Others                                                           1.9%
              Men's or boys' singlets and other vests, underpants,
  6207        briefs, nightshirts, pyjamas, bath-robes, dressing gowns
              and similar articles
              Dressing gowns, bathrobes, pyjamas, nightshirts and
620701
              similar articles
62070101      Of Cotton                                                  Piece    2.2%           11
62070102      Of Blend containing Cotton and Man Made Fibre              Piece    2.3%          11.4
62070103      Of Man Made Fibres                                         Piece    2.4%          11.4
62070104      Of Silk (other than containing Noil silk)                  Piece    5.2%          15.3
62070105      Of Wool                                                    Piece    5.2%          24.1

62070106      Of Blend containing Wool and Man Made Fibre                Piece    4.7%          20.7

              Of Cotton containing 1% or more by weight of spandex/
62070107                                                                 Piece    2.2%          10.7
              lycra/elastane

                                                  92
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Tariff Item                        Description of goods                      Unit               per unit in Rs.
                                                                                       Rate
                                                                                                     ()


    (1)                                    (2)                                (3)      (4)            (5)
62070199      Of Others                                                      Piece    2.2%          10.7
              Singlets and other vests, underpants, briefs and similar
620702
              articles
62070201      Of Cotton                                                               1.8%
62070202      Of Blend containing Cotton and Man Made Fibre                  Piece    2.1%           2.3
62070203      Of Man Made Fibres                                             Piece    2.4%            6
62070204      Of Silk (other than containing Noil silk)                      Piece    5.2%          27.2
62070205      Of Wool                                                        Piece    5.2%           6.8

62070206      Of Blend containing Wool and Man Made Fibre                    Piece    4.7%           5.9

              Of Cotton containing 1% or more by weight of spandex/
62070207                                                                              1.8%
              lycra/elastane
62070299      Of Others                                                               1.8%
              Women's or girls' singlets and other vests, slips,
  6208        petticoats, briefs, panties, nightdresses, pyjamas,
              negliges, bathrobes, dressing gowns and similar articles
              Dressing gowns, bathrobes, pyjamas, negliges,
620801
              nightdresses (including nightshirts) and similar articles
62080101      Of Cotton                                                      Piece    2.2%           11
62080102      Of Blend containing Cotton and Man Made Fibre                  Piece    2.3%          11.4
62080103      Of Man Made Fibres                                             Piece    2.4%          11.4
62080104      Of Silk (other than containing Noil silk)                      Piece    5.2%          15.3
62080105      Of Wool                                                        Piece    5.2%          24.1
62080106      Of Blend containing Wool and Man Made Fibre                    Piece    4.7%          20.7
              Of Cotton containing 1% or more by weight of spandex/
62080107                                                                     Piece    2.2%          10.7
              lycra/elastane
62080199      Of Others                                                      Piece    2.2%          10.7
              Singlets and other vests, slips, petticoats, briefs, panties
620802
              and similar articles
62080201      Of Cotton                                                               1.8%
62080202      Of Blend containing Cotton and Man Made Fibre                  Piece    2.1%           2.3
62080203      Of Man Made Fibres                                             Piece    2.4%            6
62080204      Of Silk (other than containing Noil silk)                      Piece    5.2%          27.2
62080205      Of Wool                                                        Piece    5.2%           6.8

62080206      Of Blend containing Wool and Man Made Fibre                    Piece    4.7%           5.9

              Of Cotton containing 1% or more by weight of spandex/
62080207                                                                              1.8%
              lycra/elastane
62080299      Of Others                                                               1.8%

                                                  93
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Tariff Item                        Description of goods                   Unit               per unit in Rs.
                                                                                    Rate
                                                                                                  ()


    (1)                                    (2)                             (3)      (4)            (5)

  6209        Babies' garments and clothing accessories

620901        Of Cotton                                                            1.9%
620902        Of Blend containing Cotton and Man Made Fibre               Piece    2.1%           7.2
620903        Of Man Made Fibres                                          Piece    2.4%           8.9
620904        Of Silk (other than containing Noil silk)                   Piece    5.2%          27.2
620905        Of Wool                                                     Piece    5.2%          16.1

620906        Of Blend containing Wool and Man Made Fibre                 Piece    4.7%          13.8

              Of Cotton containing 1% or more by weight of spandex/
620907                                                                             1.9%
              lycra/elastane
620999        Of Others                                                            1.9%
              Garments, made up of fabrics of heading 5602, 5603,
  6210
              5903, 5906 or 5907
621001        Of Cotton                                                            1.9%
621002        Of Blend containing Cotton and Man Made Fibre               Piece    2.2%           13
621003        Of Man Made Fibres                                          Piece    2.5%           12
621004        Of Silk (other than containing Noil silk)                   Piece    5.2%          29.7
621005        Of Wool                                                     Piece    5.2%           25
621006        Of Blend containing Wool and Man Made Fibre                 Piece    4.7%          14.8
621099        Of Others                                                            1.9%

  6211        Track suits, ski suits and swimwear; other garments

              Women's or girls' blouses, shirts and shirt-blouses, with
621101
              tightening at the bottom

62110101      Of Cotton                                                            1.9%
62110102      Of Blend containing Cotton and Man Made Fibre               Piece    2.1%           12
62110103      Of Man Made Fibres                                          Piece    2.4%           15
62110104      Of Silk (other than containing Noil silk)                   Piece    5.2%          256
62110105      Of Wool                                                     Piece    5.2%          185

62110106      Of Blend containing Wool and Man Made Fibre                 Piece    4.7%           10

              Of Cotton containing 1% or more by weight of spandex/
62110107                                                                           1.9%
              lycra/elastane
62110199      Of Others                                                            1.9%
621102        Women's or girls' tops/cami
62110201      Of Cotton                                                            1.9%
62110202      Of Blend containing Cotton and Man Made Fibre               Piece    2.1%           12

                                                  94
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Tariff Item                        Description of goods               Unit               per unit in Rs.
                                                                                Rate
                                                                                              ()


    (1)                                    (2)                         (3)      (4)            (5)
62110203      Of Man Made Fibres                                      Piece    2.4%           15
62110204      Of Silk (other than containing Noil silk)               Piece    5.2%          256
62110205      Of Wool                                                 Piece    5.2%          185

62110206      Of Blend containing Wool and Man Made Fibre             Piece    4.7%           10

              Of Cotton containing 1% or more by weight of spandex/
62110207                                                                       1.9%
              lycra/elastane
62110299      Of Others                                                        1.9%

621103        Other jackets not covered under heading 6203 or 6204

62110301      Of Cotton                                               Piece     2%            32
62110302      Of Blend containing Cotton and Man Made Fibre           Piece    2.2%          28.9
62110303      Of Man Made Fibres                                      Piece    2.4%           25
62110304      Of Silk (other than containing Noil silk)               Piece    5.2%         107.4
62110305      Of Wool                                                 Piece    5.2%          139

62110306      Of Blend containing Wool and Man Made Fibre             Piece    4.7%          107

62110399      Of Others                                               Piece     2%            25
621104        Protective industrial wear
              Protective industrial wear overall/coverall made of
62110401                                                                       1.9%
              cotton

62110402      Other protective industrial wear made of cotton                  1.9%

              Protective industrial wear overall/coverall made of
62110403                                                              Piece     2%            73
              Aramid fibre or Modacrylic fibre

62110404      Other protective industrial wear made of Aramid fibre   Piece     2%           27.4

              Protective industrial wear overall/coverall made of
62110405                                                              Piece     2%           79.2
              Modacrylic fibre
              Other protective industrial wear made of Modacrylic
62110406                                                              Piece     2%            53
              fibre
62110499      Other protective industrial wear                        Piece     2%           23.2
              Kurta and Salwar/ Salwar suits/ salwar-kameez/
621105
              churidar-kameez, with or without dupatta
62110501      Of Cotton                                               Piece     2%            26
62110502      Of Blend containing Cotton and Man Made Fibre           Piece    2.3%          18.1
62110503      Of Man Made Fibres                                      Piece    2.7%           41
62110504      Of Silk (other than containing Noil silk)               Piece    5.2%          286
62110505      Of Wool                                                 Piece    5.2%          72.4
                                                  95
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Tariff Item                        Description of goods                   Unit               per unit in Rs.
                                                                                    Rate
                                                                                                  ()


    (1)                                    (2)                             (3)      (4)            (5)

62110506      Of Blend containing Wool and Man Made Fibre                 Piece    4.7%          31.8

62110599      Of Others                                                   Piece     2%           40.2
621106        Others
62110601      Of Cotton                                                            1.9%
62110602      Of Blend containing Cotton and Man Made Fibre               Piece    2.2%           13
62110603      Of Man Made Fibres                                          Piece    2.5%           12
62110604      Of Silk (other than containing Noil silk)                   Piece    5.2%          29.7
62110605      Of Wool                                                     Piece    5.2%           25

62110606      Of Blend containing Wool and Man Made Fibre                 Piece    4.7%          14.8

62110699      Of Others                                                            1.9%
              Brassieres, girdles, corsets, braces, suspenders, garters
  6212        and similar articles and parts thereof, whether or not
              knitted or crocheted
621201        Of Cotton                                                            1.9%
621202        Of Blend containing Cotton and Man Made Fibre                Kg      2.2%          39.8
621203        Of Man Made Fibres                                           Kg      2.5%           25
621204        Of Silk (other than containing Noil silk)                    Kg      5.2%          45.9
621205        Of Wool                                                      Kg      5.2%          42.6

621206        Of Blend containing Wool and Man Made Fibre                  Kg      4.7%          62.1

621299        Of Others                                                            1.9%
  6213        Handkerchiefs
621301        Of Cotton                                                            1.9%
621302        Of Blend containing Cotton and Man Made Fibre                Kg      2.2%          39.8
621303        Of Man Made Fibres                                           Kg      2.5%           25
621304        Of Silk (other than containing Noil silk)                    Kg      5.2%          45.9
621305        Of Wool                                                      Kg      5.2%          42.6
621306        Of Blend containing Wool and Man Made Fibre                  Kg      4.7%          62.1
621399        Of Others                                                            1.9%

  6214        Shawls, scarves, mufflers, mantillas, veils and the like

621401        Shawls, scarves, mufflers, stoles, mantillas and veils

62140101      Of Cotton                                                            1.9%
62140102      Of Blend containing Cotton and Man Made Fibre               Piece    2.2%           4.7
62140103      Of Man Made Fibres                                          Piece    2.5%            8
62140104      Of Silk (other than containing Noil silk)                   Piece    5.2%          52.2

                                                  96
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Tariff Item                        Description of goods                  Unit               per unit in Rs.
                                                                                   Rate
                                                                                                 ()


    (1)                                    (2)                            (3)      (4)            (5)
62140105      Of Wool                                                    Piece    5.2%          15.3

62140106      Of Blend containing Wool and Man Made Fibre                Piece    4.7%          13.1

62140199      Of Others                                                           1.9%
621402        Others
62140201      Of Cotton                                                           1.9%
62140202      Of Blend containing Cotton and Man Made Fibre               Kg      2.2%          39.8
62140203      Of Man Made Fibres                                          Kg      2.5%           25
62140204      Of Silk (other than containing Noil silk)                   Kg      5.2%          45.9
62140205      Of Wool                                                     Kg      5.2%          42.6

62140206      Of Blend containing Wool and Man Made Fibre                 Kg      4.7%          62.1

62140299      Of Others                                                           1.9%
  6215        Ties, bow ties and cravats
621501        Of Cotton                                                           1.9%
621502        Of Blend containing Cotton and Man Made Fibre               Kg      2.2%          39.8
621503        Of Man Made Fibres                                          Kg      2.5%           25
621504        Of Silk (other than containing Noil silk)                   Kg      5.2%          45.9
621505        Of Wool                                                     Kg      5.2%          42.6

621506        Of Blend containing Wool and Man Made Fibre                 Kg      4.7%          62.1

621599        Of Others                                                           1.9%
  6216        Gloves, mittens and mitts
621601        Of Cotton                                                           1.9%
621602        Of Blend containing Cotton and Man Made Fibre               Kg      2.2%          39.8
621603        Of Man Made Fibres                                          Kg      2.5%           25
621604        Of Silk (other than containing Noil silk)                   Kg      5.2%          45.9
621605        Of Wool                                                     Kg      5.2%          42.6

621606        Of Blend containing Wool and Man Made Fibre                 Kg      4.7%          62.1

              Gloves, specially designed for use in sports namely Golf
621607                                                                   Piece     3%             6
              Gloves made of textile materials

621699        Of Others                                                           1.9%
              Other made up clothing accessories; parts of garments
  6217        or of clothing accessories, other than those of heading
              6212
621701        Of Cotton                                                           1.9%
621702        Of Blend containing Cotton and Man Made Fibre               Kg      2.2%          39.8
                                                  97
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Tariff Item                        Description of goods                  Unit              per unit in Rs.
                                                                                  Rate
                                                                                                ()


    (1)                                     (2)                          (3)      (4)            (5)
621703        Of Man Made Fibres                                         Kg      2.5%           25
621704        Of Silk (other than containing Noil silk)                  Kg      5.2%          45.9
621705        Of Wool                                                    Kg      5.2%          42.6

621706        Of Blend containing Wool and Man Made Fibre                Kg      4.7%          62.1

621799        Of Others                                                          1.9%
                                         CHAPTER ­ 63
                              OTHER MADE UP TEXTILES ARTICLES; SETS;
                          WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
  6301        Blankets and traveling rugs
630101        Of Cotton                                                  Kg       2.6%           19

630102        Of Blend containing Cotton and Man Made Fibre              Kg      2.45%           8

630103        Of Man Made Fibres                                         Kg       2.3%           9
630104        Of Blend containing wool and acrylic                       Kg       2.3%           43
630199        Of others                                                           1.5%

  6302        Bed linen, table linen, toilet linen and kitchen linen

630201        Of Cotton                                                  Kg       2.6%           32

630202        Of Blend containing Cotton and Man Made Fibre              Kg       2.6%           17

630203        Of Man Made Fibres                                         Kg       2.6%           20
630204        Of Silk (other than containing Noil silk)                  Kg       3.5%          305
630299        Of Others                                                           1.5%
              Curtains (including drapes) and interior blinds; curtain
  6303
              or bed valances
630301        Of Cotton                                                  Kg       2.6%           32

630302        Of Blend containing Cotton and Man Made Fibre              Kg      2.45%           17

630303        Of Man Made Fibres                                         Kg       2.3%           20
630304        Of Silk (other than containing Noil silk)                  Kg       3.5%          305
630399        Of Others                                                           1.5%
              Other furnishing articles, excluding those of heading
  6304
              9404
630401        Of Cotton                                                  Kg       2.6%           32

630402        Of Blend containing Cotton and Man Made Fibre              Kg      2.45%           17

630403        Of Man Made Fibres                                         Kg       2.3%           20
630404        Of Silk (other than containing Noil silk)                  Kg       3.5%          305
630499        Of Others                                                           1.5%
                                                  98
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Tariff Item                        Description of goods                      Unit              per unit in Rs.
                                                                                      Rate
                                                                                                    ()


    (1)                                    (2)                               (3)      (4)            (5)

  6305        Sacks and bags, of a kind used for the packing of goods

              Flexible Intermediate Bulk
630501                                                                                1.5%
              Containers (FIBC)

              Sacks and bags made of jute including hessian bags,
630502                                                                                1.5%
              sacking bags, jute soil savers etc

630599        Others                                                                  1.5%

              Tarpaulins, awnings and sunblinds; tents; sails for
  6306                                                                                1.5%
              boats, sailboards or landcraft; camping goods

  6307        Other made up articles, including dress patterns

630701        Fabric Swatches
63070101      Of Cotton                                                      Kg       2.6%           32

63070102      Of Blend containing Cotton and Man Made Fibre                  Kg      2.45%           17

63070103      Of Man Made Fibres                                             Kg       2.3%           20
63070199      Of Others                                                               1.5%
630702        Others (excluding fabric swatches)
63070201      Of Cotton                                                      Kg       2.6%           32

63070202      Of Blend containing Cotton and Man Made Fibre                  Kg      2.45%           17

63070203      Of Man Made Fibres                                             Kg       2.3%           20
63070204      Of Silk (other than containing Noil silk)                      Kg       3.5%          305
63070299      Of Others                                                               1.5%
              Sets consisting of woven fabric and yarn, whether or
              not with accessories, for making up into rugs,
  6308
              tapestries, embroidered table cloths or serviettes, or
              similar textile articles, put up in packings for retail sale
630801        Of Cotton                                                      Kg       2.6%           32

630802        Of Blend containing Cotton and Man Made Fibre                  Kg      2.45%           17

630803        Of Man Made Fibres                                             Kg       2.3%           20
630804        Of Silk (other than containing Noil silk)                      Kg       3.5%          305
630899        Of Others                                                               1.5%
  6309        Worn clothing and other worn articles                                   NIL
              Used or new rags, scrap twine, cordage, rope and cables
  6310        and worn out articles of twine, cordage, rope or cables,                NIL
              of textile materials
                                                  99
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Tariff Item                       Description of goods                    Unit              per unit in Rs.
                                                                                   Rate
                                                                                                 ()


    (1)                                   (2)                             (3)      (4)            (5)
                                           CHAPTER ­ 64
                       FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES
              Waterproof footwear with outer soles and uppers of
              rubber or of plastics, the uppers of which are neither
  6401                                                                             1.5%
              fixed to the sole nor assembled by stitching, riveting,
              nailing, screwing, plugging or similar processes
              Other footwear with outer soles and uppers of rubber
  6402                                                                             1.5%
              or plastics

              Footwear with outer soles of rubber, plastics, leather or
  6403
              composition leather and uppers of leather

640301        Leather shoes for adults, namely boots and half boots       Pair     3.3%          39.2

              Leather shoes for adults, namely boots and half boots,
640302        manufactured by units operating under section 65 of the              0.4%
              Customs Act, 1962
640303        Deleted
640304        Deleted
              Leather shoes for adults, other than boots and half
640305                                                                    Pair     3.3%           67
              boots
              Leather shoes for adults, other than boots and half
640306        boots, manufactured by units operating under section                 0.4%
              65 of the Customs Act, 1962

640307        Leather boots/half boots/shoes for children                 Pair     3.3%          37.6

              Leather   boots/half    boots/shoes    for    children,
640308        manufactured by units operating under section 65 of the              0.4%
              Customs Act, 1962

640309        Leather sandals (including chappals / slippers)             Pair     3.3%           42

              Leather    sandals,    (including   chappals/slippers)
640310        manufactured by units operating under section 65 of the              0.4%
              Customs act, 1962

640311        Leather safety footwear with protective metal toe cap       Pair     3.9%           71

              Leather safety footwear with protective toe cap of
640312                                                                    Pair     3.6%           61
              composite/ synthetic material
640399        Others                                                              1.50%
              Footwear with outer soles of rubber, plastics, leather or
  6404
              composition leather and uppers of textile materials

                                                100
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Tariff Item                      Description of goods                       Unit              per unit in Rs.
                                                                                     Rate
                                                                                                   ()


    (1)                                     (2)                             (3)      (4)            (5)
640401        Of rubber sole with canvas upper                                       1.5%
              Boots/ half boots /             shoes     of   leather-cum-
640402                                                                               1.5%
              synthetic/textile materials

640403        Sandals of leather-cum-synthetic/textile materials                     1.5%

640404        Of TPR/PU sole with canvas upper                                       1.5%
640499        Others                                                                 1.5%
  6405        Other footwear                                                         1.5%
              Parts of footwear (including uppers whether or not
              attached to soles other than outer soles); removable in-
  6406
              soles, heel cushions and similar articles; gaiters,
              leggings and similar articles, and parts thereof
              Leather shoe uppers for adults, namely boots and half
640601                                                                      Pair     2.6%           38
              boots
              Leather shoe uppers for adults, namely boots and half
640602        boots, manufactured by units operating under section 65                0.4%
              of the Customs Act, 1962
640603        Deleted
640604        Deleted
              Leather shoe uppers for adults, other than boots and
640605                                                                      Pair     2.6%           36
              half boots
              Leather shoe uppers for adults, other than boots and half
640606        boots, manufactured by units operating under section 65                0.4%
              of the Customs Act, 1962

640607        Leather uppers for boots/half boots/shoes for children        Pair     2.6%          19.6

              Leather uppers for boots/half boots/shoes for children,
640608        manufactured by units operating under section 65 of the                0.4%
              Customs Act, 1962
640609        Leather sandal uppers                                                  1.8%

              Leather sandal uppers, manufactured by units operating
640610                                                                               0.4%
              under section 65 of the Customs Act, 1962

640611        Leather woven sandal uppers                                            1.8%
640612        Leather soles                                                          1.8%

640613        Leather-cum-synthetic/textile footwear uppers                          1.8%

640614        Synthetic uppers for footwear                                          1.5%
640615        PU Unit sole                                                           1.5%
                                                  101
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Tariff Item                        Description of goods                   Unit              per unit in Rs.
                                                                                   Rate
                                                                                                 ()


    (1)                                     (2)                           (3)      (4)            (5)

640616         Leather insoles (Leather socks) for adult shoes                     1.5%

               Leather insoles (Leather socks) for adult shoes,
640617         manufactured by units operating under section 65 of the             0.4%
               Customs Act, 1962
640618         Leather gaiters or chaps                                            1.8%
640619         Synthetic gaiters or chaps                                          1.5%
640699         Others                                                              1.5%
                                             CHAPTER ­ 65
                                      HEADGEAR AND PARTS THEREOF
               Hat-forms, hat bodies and hoods of felt, neither blocked
  6501         to shape nor with made brims; plateaux and manchons                 1.5%
               (including slit manchons), of felt
               Hat-shapes, plaited or made by assembling strips of any
  6502         material, neither blocked to shape, nor with made                   1.5%
               brims, nor lined, nor trimmed
  6503         Deleted
               Hats and other headgear, plaited or made by
  6504         assembling strips of any material, whether or not lined             1.5%
               or trimmed
               Hats and other headgear, knitted or crocheted, or made
               up from lace, felt or other textile fabric, in the piece
  6505                                                                             1.5%
               (but not in strips) whether or not lined or trimmed;
               hair-nets of any material, whether or not lined or timed
  6506         Other headgear, whether or not lined or trimmed
650601         Bicycle Helmet made of Polystyrene                                  1.5%
               Safety Helmet (made out of fibre glass reinforced
650602                                                                             1.5%
               plastics) weight 1425 gms +/- 20 gms
650603         Cricket Helmets                                                     1.5%
650604         Leather Caps/Hats                                                   1.5%
650699         Others                                                              1.5%
               Head-bands, linings, covers, hat foundations, hat
  6507                                                                             1.5%
               frames, peaks and chinstraps, for headgear
                                              CHAPTER ­ 66
      UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF

              Umbrellas and sun umbrellas (including walking-stick
 6601                                                                              1.5%
              umbrellas, garden umbrellas and similar umbrellas)
              Walking-sticks, seat-sticks, whips, riding-crops and the
 6602                                                                              1.5%
              like

                                                  102
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Tariff Item                       Description of goods                      Unit              per unit in Rs.
                                                                                     Rate
                                                                                                   ()


    (1)                                     (2)                             (3)      (4)            (5)
              Parts, trimmings and accessories of articles of heading
 6603                                                                                1.5%
              6601 or 6602
                                           CHAPTER ­ 67
PREPARED FEATHERS AND DOWN AND ARTICLES MADE OF FEATHERS OR OF DOWN; ARTIFICIAL FLOWERS;
                                    ARTICLES OF HUMAN HAIR
            Skins and other parts of birds with their feathers or
            down, feathers, parts of feathers, down and articles
 6701                                                                   Nil
            thereof (other than goods of heading 0505 and worked
            quills and scapes)

               Artificial flowers, foliage and fruit and parts thereof;
  6702                                                                               1.5%
               articles made of artificial flowers, foliage or fruit
               Human hair, dressed, thinned, bleached or otherwise
  6703         worked; wool or other animal hair or other textile
               materials, prepared for use in making wigs or the like
               Human hair, dressed, thinned, bleached or otherwise
670301                                                                              0.15%
               worked
670399         Others                                                                Nil
                Wigs, false beards, eyebrows and eyelashes, switches
                and the like, of human or animal hair or of textile
  6704                                                                          Nil
                materials; articles of human hair not elsewhere
                specified or included
                                                CHAPTER ­ 68
              ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS
                Setts, curbstones and flagstones, of natural stone
  6801                                                                          1%
                (except slate)
                Worked monumental or building stone (except slate)
                and articles thereof, other than goods of heading 6801;
                mosaic cubes and the like, of natural stone (including
  6802
                slate), whether or not on a backing; artificially coloured
                granules, chippings and powder, of natural stone
                (including slate)
680201         Granite/Marble Monuments                                              1%

680202         Granite / Marble / Mosaic Tiles, whether or not polished              1%

680203         Granite/Marble Slabs, whether or not polished                         1%

               Artistic and    Decorative     crafted    stone   products
680204                                                                               1%
               (Handicrafts)
680299         Others                                                                1%



                                                  103
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                                                                                   Drawback
Tariff Item                       Description of goods                      Unit              per unit in Rs.
                                                                                     Rate
                                                                                                   ()


    (1)                                   (2)                               (3)      (4)            (5)
              Worked slate and articles of slate or of agglomerated
  6803                                                                               1%
              slate
              Millstones, grindstones, grinding wheels and the like,
              without frameworks, for grinding, sharpening,
              polishing, trueing or cutting, hand sharpening or
  6804                                                                               1%
              polishing stones, and parts thereof, of natural stone, of
              agglomerated natural or artificial abrasives, or of
              ceramics, with or without parts of other materials
              Natural or artificial abrasive powder or grain, on a base
              of textile material, of paper, of paperboard or of other
  6805                                                                               1%
              materials, whether or not cut to shape or sewn or
              otherwise made up
              Slag wool, rock wool and similar mineral wools;
              exfoliated vermiculite, expanded clays, foamed slag and
              similar expanded mineral materials; mixtures and
  6806                                                                               1%
              articles of heat insulating, sound-insulating or sound-
              absorbing mineral materials, other than those of
              heading 6811 or 6812 or of Chapter 69
              Articles of asphalt or of similar material (for example,
  6807                                                                               1%
              petroleum bitumen or coal tar pitch)
              Panels, boards, tiles, blocks and similar articles of
              vegetable fibre, of straw or of shavings, chips, particles,
  6808                                                                               1%
              sawdust or other waste, of wood, agglomerated with
              cement, plaster or other mineral binders

  6809        Articles of plaster or of compositions based on plaster                1%

              Articles of cement, of concrete or of artificial stone,
  6810                                                                               1%
              whether or not reinforced
              Articles of asbestos-cement, of cellulose fibre-cement
  6811                                                                               1%
              or the like
              Fabricated asbestos fibres; mixtures with a basis of
              asbestos or with a basis of asbestos and magnesium
              carbonate; articles of such mixtures or of asbestos (for
  6812                                                                               1%
              example, thread, woven fabric, clothing, headgear,
              footwear, gaskets), whether or not reinforced, other
              than goods of heading 6811 or 6813




                                                104
                                                                                              Drawback cap
                                                                                   Drawback
Tariff Item                       Description of goods                      Unit              per unit in Rs.
                                                                                     Rate
                                                                                                   ()


    (1)                                   (2)                               (3)      (4)            (5)
              Friction material and articles thereof (for example,
              sheets, rolls, strips, segments, discs, washers, pads), not
              mounted, for brakes, for clutches or the like, with a
  6813                                                                               1%
              basis of asbestos, of other mineral substances or of
              cellulose, whether or not combined with textile or other
              materials

              Worked mica and articles of mica, including
  6814        agglomerated or reconstituted mica, whether or not on                  1%
              a support of paper, paperboard or other materials

              Articles of stone or of other mineral substances
  6815        (including carbon fibres, articles of carbon fibres and                1%
              articles of peat), not elsewhere specified or included






                                              CHAPTER ­ 69
                                           CERAMIC PRODUCTS
              Bricks, blocks, tiles and other ceramic goods of siliceous
  6901        fossil meals (for example, kieselguhr, tripolite or
              diatomite) or of similar siliceous earths
690101        Silica Bricks/Shapes For B.F Stoves                           MT       2%            418
690102        Silica Bricks/Shapes For Coke Ovens                           MT       2%            418
690199        Others                                                        MT       2%            418
              Refractory bricks, blocks, tiles and similar refractory
  6902        ceramic constructional goods, other than those of
              siliceous fossil meals or similar siliceous earths
              High Alumina (Bubble Alumina Based) Bricks and Shapes
690201                                                                      MT       2%            418
              and/or Castable and Mortars
              High Alumina (Synthetic Base) Bricks/Shapes and/or
690202                                                                      MT       2%           1235
              Ramming Mass, Castables and Mortars
              High Alumina Blast Furnace Stove Bricks/ Shapes and
690203                                                                      MT       2%           1235
              Mortars
              High Alumina Bricks and Shapes and/or Ramming Mass,
690204                                                                      MT       2%           1235
              Castables and Mortars
              Magnesia Dolomite Bricks and Shapes and/or Ramming
690205                                                                      MT       2%           1235
              Mass, Castables and Mortars

              Magnesite Chrome Magnesia Co-clinker Bricks and
690206                                                                      MT       2%           2291
              Shapes and/or Ramming Mass, Castables and Mortars


                                                105
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                                                                                   Drawback
Tariff Item                       Description of goods                      Unit              per unit in Rs.
                                                                                     Rate
                                                                                                   ()


    (1)                                   (2)                               (3)      (4)            (5)
              Magnesia Carbon Bricks/Shapes and/or Ramming Mass,
690207                                                                      MT       2%           2291
              Castables and Mortars
              Magnesite Bricks and Shapes and/or Ramming Mass,
690208                                                                      MT       2%           1235
              Castables and Mortars
              Alumina Carbon Bricks/ Shapes and/or Ramming Mass,
690209                                                                      MT       2%            418
              Castables and Mortars
              Alumina Carbon/ Slide Gate Plate Refractory and
690210                                                                      MT       2%           2291
              Attachments
690211        Alumina Fused Cast Refractories                               MT       2%           2291

              Chrome Magnesite Bricks and Shapes and/or Ramming
690212                                                                      MT       2%            418
              Mass, Castables and Mortars

              Alumina Carbon Continuous Casting Refractories and/or
690213                                                                      MT       2%           2291
              Mortars
690299        Others                                                        MT       2%            418
              Other refractory ceramic goods (for example, retorts,
              crucibles, muffles, nozzles, plugs, supports, cupels,
  6903                                                                               1.5%
              tubes, pipes, sheaths and rods), other than those of
              siliceous fossil meals or of similar siliceous earths
              Ceramic building bricks, flooring blocks, support or filler
  6904                                                                               1.5%
              tiles and the like
              Roofing tiles, chimney-pots, cowls, chimney liners,
  6905        architectural      ornaments      and      other    ceramic            1.5%
              constructional goods
  6906        Ceramic pipes, conduits, guttering and pipe fittings                   1.5%
              Ceramic flags and paving, hearth or wall tiles; ceramic
  6907        mosaic cubes and the like, whether or not on a backing;
              finishing ceramics
690701        Ceramic Glazed Floor Tiles Coloured                           MT       2%            403
690702        Ceramic Glazed Wall Tiles                                     MT       2%            322
690703        Others Glazed                                                 MT       2%            322
690799        Others                                                                 1.5%
  6908        Omitted
              Ceramic wares for laboratory, chemical or other
              technical uses; ceramic troughs, tubs and similar
  6909        receptacles of a kind used in agriculture; ceramic pots,               1.5%
              jars and similar articles of a kind used for the
              conveyance or packing of goods




                                                106
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                                                                                   Drawback
Tariff Item                       Description of goods                      Unit              per unit in Rs.
                                                                                     Rate
                                                                                                   ()


    (1)                                   (2)                               (3)      (4)            (5)

              Ceramic sinks, wash basins, wash basin pedestals,
  6910        baths, bidets, water closet pans, flushing cisterns,                   1.5%
              urinals and similar sanitary fixtures
              Tableware, kitchenware, other household articles and
  6911                                                                               1.5%
              toilet articles, of porcelain or china
              Ceramic tableware, kitchen-ware, other household
  6912        articles and toilet articles, other than of porcelain or               1.5%
              china

  6913        Statuettes and other ornamental ceramic articles                       1.5%
  6914        Other ceramic articles                                                 1.5%
                                             CHAPTER ­ 70
                                         GLASS AND GLASSWARE
              Cullet and other waste and scrap of glass; glass in the
  7001                                                                               Nil
              mass
              Glass in balls (other than microspheres of heading
  7002                                                                               1.5%
              7018), rods or tubes, unworked
              Cast glass and rolled glass, in sheets or profiles, whether
  7003        or not having an absorbent, reflecting or non-reflecting               1.5%
              layer, but not otherwise worked
              Drawn glass and blown glass, in sheets, whether or not
  7004        having an absorbent, reflec-ting or non-reflecting layer,              1.5%
              but not otherwise worked
              Float glass and surface ground or polished glass, in
  7005        sheets, whether or not having an absorbent, reflecting                 1.5%
              or non-reflecting layer, but not otherwise worked

              Glass of heading 7003, 7004 or 7005, bent, edge-
  7006        worked, engraved, drilled, enamelled or otherwise                      1.5%
              worked, but not framed or fitted with other materials
              Safety glass, consisting of toughened (tempered) or
  7007                                                                               1.5%
              laminated glass
  7008        Multiple-walled insulating units of glass                              1.5%
              Glass mirrors, whether or not framed, including rear-
  7009
              view mirrors
700901        Bicycle Mirror                                                         1.5%
700999        Others                                                                 1.5%




                                                107
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                                                                                   Drawback
Tariff Item                       Description of goods                      Unit              per unit in Rs.
                                                                                     Rate
                                                                                                   ()


    (1)                                   (2)                               (3)      (4)            (5)

              Carboys, bottles, flasks, jars, pots, phials, ampoules and
              other containers, of glass, of a kind used for the
  7010                                                                               1.5%
              conveyance or packing of goods; preserving jars of
              glass; stoppers, lids and other closures, of glass
              Glass envelopes (including bulbs and tubes), open, and
  7011        glass parts thereof, without fittings, for electric lamps,             1.5%
              cathode-ray tubes or the like
  7012        Deleted
              Glassware of a kind used for table, kitchen, toilet,
  7013        office, indoor decoration or similar purposes (other
              than that of heading 7010 or 7018)
701301        Hand-cut lead crystal glassware                                        1.5%
701302        Opal glassware/kitchenware                                             1.5%
              Jars, perfume bottles, candle plates/coasters, votives,
701303        lotion         bottles/soap-dishes,        ornamental                  1.5%
              spheres/stars/bells
701399        Others                                                                 1.5%
              Signalling glassware and optical elements of glass (other
  7014                                                                               1.5%
              than those of heading 7015), not optically worked
              Clock or watch glasses and similar glasses, for non-
              corrective or corrective spectacles, curved, bent,
  7015        hollowed or the like; not optically worked; hollow glass               1.5%
              spheres and their segments, for the manufacture of
              such glasses
              Paving blocks, slabs, bricks, squares, tiles and other
              articles of pressed or moulded glass, whether or not
              wired, of a kind used for building or construction
              purposes; glass cubes and other glass small wares,
  7016                                                                               1.5%
              whether or not on a backing, for mosaics or similar
              decorative purposes; leaded lights and the like; multi-
              cellular or foam glass in blocks, panels, plates, shells or
              similar forms
              Laboratory, hygienic or pharmaceutical glassware,
  7017
              whether or not graduated or calibrated
701701        Laboratory Glass ware                                                  1.5%
701799        Others                                                                 1.5%




                                                108
                                                                                              Drawback cap
                                                                                   Drawback
  Tariff Item                       Description of goods                    Unit              per unit in Rs.
                                                                                     Rate
                                                                                                   ()


      (1)                                     (2)                           (3)      (4)            (5)
                Glass beads, imitation pearls, imitation precious or
                semi-precious stones and similar glass smallwares, and
                articles thereof other than imitation jewellery; glass
    7018        eyes other than prosthetic articles; statuettes and other
                orna-ments of lamp-worked glass, other than imitation
                jewellery; glass microspheres not exceeding 1 mm in
                diameter
   701801       Glass Beads and articles thereof                                     1.5%
   701899       Others                                                               1.5%
                Glass fibres (including glass wool) and articles thereof
    7019                                                                             1.5%
                (for example, yarn, woven fabrics)
    7020        Other articles of glass
   702001       Glass Artware / Handicrafts                                 Kg       2.2%          24.5
                Glass Artware / Handicrafts made of two or more ply
   702002                                                                   Kg       2.5%          46.9
                glass with or without metallic fusion
   702003       Glass Refills Silver Coated for Vacuum Flasks               Kg       3.8%          10.8
   702004       Glass Artware / Handicrafts with silver coating             Kg       3.8%          28.2
   702005       Glass Artware / Handicrafts with glass chatons              Kg       2.5%          46.9
   702099       Others                                                               1.5%
                                                    CHAPTER ­ 71
NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH
                PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY;COIN

                Pearls, natural or cultured, whether or not worked or
                graded but not strung, mounted or set; pearls, natural
    7101                                                                             Nil
                or cultured, temporarily strung for convenience of
                transport
                Diamonds, whether or not worked, but not mounted or
    7102                                                                             Nil
                set
                Precious stones (other than diamonds) and
                semiprecious stones, whether or not worked or graded
    7103        but not strung, mounted or set; ungraded precious                    Nil
                stones (other than diamonds) and semi-precious
                stones, temporarily strung for convenience of transport

                Synthetic or reconstructed precious or semiprecious
                stones, whether or not worked or graded but not
    7104        strung, mounted or set; ungraded synthetic or                        Nil
                reconstructed precious or semi-precious stones,
                temporarily strung for convenience of transport

                                                    109
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                                                                                 Drawback
Tariff Item                      Description of goods                    Unit                   per unit in Rs.
                                                                                   Rate
                                                                                                     ()


    (1)                                   (2)                             (3)       (4)               (5)
              Dust and powder of natural or synthetic precious or
  7105                                                                              Nil
              semi-precious stones
              Silver (including silver plated with gold or platinum),
  7106        unwrought or in semi-manufactured forms, or in                        Nil
              powder form

              Base metals clad with silver, not further worked than
  7107                                                                              Nil
              semi-manufactured
              Gold (including gold plated with platinum) unwrought
  7108                                                                              Nil
              or in semi-manufactured forms, or in powder form
              Base metals or silver, clad with gold, not further
  7109                                                                              Nil
              worked than semi-manufactured
              Platinum, unwrought or in semi-manufactured form, or
  7110                                                                              Nil
              in powder form
              Base metals, silver or gold, clad with platinum, not
  7111                                                                              Nil
              further worked than semi-manufactured
              Waste and scrap of precious metal or of metal clad
              with precious metal; other waste and scrap containing
  7112                                                                              Nil
              precious metal or precious metal compounds, of a kind
              used principally for the recovery of precious metal
              Articles of jewellery and parts thereof, of precious
  7113
              metal or of metal clad with precious metal
                                                                                 264 per
                                                                                gram of net
                                                                                gold content
 711301       Articles of jewellery and parts thereof, made of gold      Gms.   (.995      or
                                                                                more purity)
                                                                                in        the
                                                                                jewellery
                                                                                 3410 per
                                                                                kg of net
                                                                                silver
 711302       Articles of jewellery and parts thereof, made of silver     Kg    content
                                                                                (.999 purity)
                                                                                in        the
                                                                                jewellery
 711399       Others                                                                Nil
              Articles of goldsmiths' or silversmiths' wares and parts
  7114        thereof, of precious metal or of metal clad With
              precious metal



                                                110
                                                                                                   Drawback cap
                                                                                   Drawback
Tariff Item                       Description of goods                     Unit                    per unit in Rs.
                                                                                     Rate
                                                                                                        ()


    (1)                                     (2)                            (3)         (4)               (5)
                                                                                   3410 per
                                                                                  kg of net
                                                                                  silver
 711401       Articles made of silver                                      Kg
                                                                                  content
                                                                                  (.999 purity)
                                                                                  in the article
 711499       Others                                                                   Nil
              Other articles of precious metal or of metal clad with
  7115                                                                                 Nil
              precious metal

              Articles of natural or cultured pearls, precious or semi-
  7116                                                                                 Nil
              precious stones (natural, synthetic or reconstructed)
  7117        Imitation jewellery
 711701       Brass jewellery                                                         1.5%
 711702       Aluminium jewellery                                                     1.5%
              Plastic Imitation Jewellery     with or without embellish-
 711703                                                                               1.5%
              ments
 711704       Plastic bangles with or without embellishments                          1.5%
 711705       Stainless steel jewellery                                               1.5%
 711706       Iron jewellery                                                          1.5%
 711707       Glass jewellery                                                         1.5%
 711799       Others                                                                   Nil
  7118        Coin                                                                     Nil
                                                   CHAPTER ­ 72
                                                  IRON AND STEEL
              Pig iron and spiegeleisen in pigs, blocks or other
  7201                                                                                1.5%
              primary forms
  7202        Ferro alloys                                                            1.1%
              Ferrous products obtained by direct reduction of iron
              ore and other spongy ferrous products, in lumps,
  7203                                                                                1.1%
              pellets or similar forms; iron having minimum purity by
              weight of 99.94%, in lumps, pellets or similar forms

              Ferrous waste and scrap; remelting scrap ingots of iron
  7204                                                                                 Nil
              or steel

              Granules and powders, of pig iron, spiegeleisen, iron or
  7205                                                                                1.1%
              steel




                                                   111
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                                                                                   Drawback
Tariff Item                      Description of goods                       Unit              per unit in Rs.
                                                                                     Rate
                                                                                                   ()


    (1)                                   (2)                               (3)      (4)            (5)

              Iron and non-alloy steel in ingots or other primary
  7206                                                                               1.1%
              forms (excluding iron of heading 7203)

  7207        Semi-finished products of iron or non-alloy steel                      1.5%

              Flat-rolled products of iron or non-alloy steel, of a
  7208        width of 600 mm or more, hot-rolled, not clad, plated                  1.8%
              or coated

              Flat-rolled products of iron or non-alloy steel, of a
  7209        width of 600 mm or more, cold-rolled (cold-reduced),                   1.8%
              not clad, plated or coated

              Flat-rolled products of iron or non-alloy steel, of a
  7210                                                                               1.8%
              width of 600 mm or more, clad, plated or coated

              Flat-rolled products of iron or non-alloy steel, of a
  7211                                                                               1.8%
              width of less than 600 mm, not clad, plated or coated

              Flat-rolled products of iron or non-alloy steel, of a
  7212                                                                               1.8%
              width of less than 600 mm, clad, plated or coated
              Bars and rods, hot-rolled, in irregularly wound coils, of
  7213                                                                               1.8%
              iron or non-alloy steel
              Other bars and rods of iron or non-alloy steel, not
  7214        further worked than forged, hot-rolled, hot-drawn or                   1.8%
              hot-extruded, but including those twisted after rolling

  7215        Other bars and rods of iron or non-alloy steel                         1.8%
  7216        Angles, shapes and sections of iron or non-alloy steel                 1.8%
  7217        Wire of iron or non-alloy steel                                        1.8%
              Stainless steel in ingots or other primary forms; semi-
  7218                                                                               1.8%
              finished products of stainless steel
              Flat-rolled products of stainless steel, of a width of 600
  7219                                                                               1.8%
              mm or more
              Flat-rolled products of stainless steel, of a width of less
  7220
              than 600 mm

 722001       Of thickness 0.25 mm or less                                           1.8%

 722099       Others                                                                 1.8%
              Bars and rods, hot-rolled, in irregularly wound coils, of
  7221                                                                               1.8%
              stainless steel

  7222        Other bars and rods of stainless steel; angles, shapes                 1.8%

                                                112
                                                                                               Drawback cap
                                                                                    Drawback
Tariff Item                        Description of goods                      Unit              per unit in Rs.
                                                                                      Rate
                                                                                                    ()


    (1)                                       (2)                            (3)      (4)            (5)
              and sections of stainless steel

  7223        Wire of stainless steel                                                 1.8%
              Other alloy steel in ingots or other primary forms;
  7224                                                                                1.8%
              semi-finished products of other alloy steel
              Flat-rolled products of other alloy steel, of a width of
  7225                                                                                1.8%
              600 mm or more
              Flat-rolled products of other alloy steel, of a width of
  7226                                                                                1.8%
              less than 600 mm
              Bars and rods, hot-rolled, in irregularly wound coils, of
  7227                                                                                1.8%
              other alloy steel

              Other bars and rods of other alloy steel; angles, shapes
  7228        and sections, of other alloy steel; hollow drill bars and
              rods, of alloy or non-alloy steel

 722801       Hollow drill bars and rods, of non-alloy steel                          1.8%

 722899       Others                                                                  1.8%
  7229        Wire of other alloy steel                                               1.8%
                                                  CHAPTER ­ 73
                                            ARTICLES OF IRON OR STEEL
              Sheet piling of iron or steel, whether or not drilled,
  7301        punched or made from assembled elements; welded                        1.8%
              angles, shapes and sections, of iron or steel
              Railway or tramway track construction material of iron
              or steel, the following: rails, check-rails and rack rails,
              switch blades, crossing frogs, point rods and other
  7302        crossing pieces, sleepers (cross-ties), fish-plates, chairs,           1.8%
              chair wedges, sole plates (base plates), rail clips,
              bedplates, ties and other material specialized for
              jointing or fixing rails
  7303        Tubes, pipes and hollow profiles, of cast iron                         1.8%
              Tubes, pipes and hollow profiles, seamless, of iron
  7304
              (other than cast iron) or steel
730401        Of mild carbon steel                                                   1.8%
730402        Of alloy or stainless steel                                            1.8%
730499        Of others                                                              1.8%




                                                    113
                                                                                             Drawback cap
                                                                                  Drawback
Tariff Item                        Description of goods                    Unit              per unit in Rs.
                                                                                    Rate
                                                                                                  ()


    (1)                                     (2)                            (3)      (4)            (5)
              Other tubes and pipes (for example, welded, riveted or
              similarly closed), having circular cross-sections, the
  7305                                                                             1.8%
              external diameter of which exceeds 406.4 mm, of iron
              or steel
              Other tubes, pipes and hollow profiles (for example,
  7306        open seam or welded, riveted or similarly closed), of                1.8%
              iron or steel

              Tube or pipe fittings (for example, couplings, elbows,
  7307
              sleeves), of iron or steel

730701        Of alloy or stainless steel                                          1.8%
730799        Of others                                                            1.8%

              Structures (excluding prefabricated buildings of heading
              9406) and parts of structures (for example, bridges and
              bridge-sections, lock-gates, towers, lattice masts, roofs,
              roofing frame-works, doors and windows and their
  7308                                                                             1.8%
              frames and thresholds for doors, shutters, balustrades,
              pillars and columns), of iron or steel; plates, rods,
              angles, shapes, sections, tubes and the like, prepared
              for use in structures, of iron or steel

              Reservoirs, tanks, vats and similar containers for any
              material (other than compressed or liquefied gas), of
  7309        iron or steel, of a capacity exceeding 300L, whether or              1.8%
              not lined or heat-insulated, but not fitted with
              mechanical or thermal equipment
              Tanks, casks, drums, cans, boxes and similar containers,
              for any material (other than compressed or liquefied
  7310        gas), of iron or steel, of a capacity not exceeding 300L,            1.8%
              whether or not lined or heat-insulated, but not fitted
              with mechanical or thermal equipment
              Containers for compressed or liquefied gas, of iron or
  7311                                                                             1.8%
              steel
              Stranded wire, ropes, cables, plaited bands, slings and
  7312                                                                             1.8%
              the like, of iron or steel, not electrically insulated
              Barbed wire of iron or steel; twisted hoop or single flat
  7313        wire, barbed or not, and loosely twisted double wire, of             1.8%
              a kind used for fencing of iron or steel




                                                  114
                                                                                              Drawback cap
                                                                                   Drawback
Tariff Item                        Description of goods                     Unit              per unit in Rs.
                                                                                     Rate
                                                                                                   ()


    (1)                                    (2)                              (3)      (4)            (5)
              Cloth (including endless bands), Grill, netting and
  7314        fencing, of iron or steel wire; expanded metal of iron or             1.8%
              steel

  7315        Chain and parts thereof, of iron or steel

731501        Industrial roller chains                                              1.8%
731599        Others                                                                1.8%

  7316        Anchors, grapnels and parts thereof, of iron or steel                 1.8%

              Nails, tacks, drawing pins, corrugated nails, staples
              (other than those of heading 8305) and similar articles,
  7317        of iron or steel, whether or not with heads of other                  1.8%
              material, but excluding such articles with heads of
              copper
              Screws, bolts, nuts, coach-screws, screw hooks, rivets,
  7318        cotters, cotter-pins, washers (including spring washers)              1.8%
              and similar articles, of iron or steel
              Sewing needles, knitting needles, bodkins, crochet
              hooks, embroidery stilettos and similar articles, for use
  7319                                                                              1.8%
              in the hand, of iron or steel; safety pins and other pins,
              of iron or steel, not elsewhere specified or included

  7320        Springs and leaves for springs, of iron or steel                      1.8%

              Stoves, ranges, grates, cookers (including those with
              subsidiary boilers for central heating), barbecues,
  7321        braziers, gas-rings, plate warmers and similar non-                   1.8%
              electric domestic appliances, and parts thereof, of iron
              or steel
              Radiators for central heating, not electrically heated,
              and parts thereof, of iron or steel; air heaters and hot
              air distributors (including distributors which can also
  7322                                                                              1.8%
              distribute fresh or conditioned air), not electrically
              heated, incorporating a motor-driven fan or blower,
              and parts thereof, of iron or steel
              Table, kitchen or other household articles and parts
              thereof, of iron or steel; iron or steel wool; pot scourers
  7323
              and scouring or polishing pads, gloves and the like, of
              iron or steel
732301        Of stainless steel                                                    1.8%



                                                 115
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Tariff Item                       Description of goods                      Unit              per unit in Rs.
                                                                                     Rate
                                                                                                   ()


    (1)                                    (2)                              (3)      (4)            (5)
              Copper bottom or aluminium brazed or aluminium clad
732302                                                                              1.8%
              stainless steel utensils

732303        Of stainless steel having nickel content of 8% or more                1.8%

              Copper bottom or aluminium brazed or aluminium clad
732304        stainless steel utensils having nickel content of 8% or               1.8%
              more
732399        Others                                                                1.8%

  7324        Sanitary ware and parts thereof, of iron or steel                     1.8%

  7325        Other cast articles of iron or steel
              Machined parts/components made wholly or
732501        predominantly    of   Alloy     Steel/Stainless Steel                 1.8%
              manufactured through casting process
732599        Others                                                                1.8%
  7326        Other articles of iron and steel

              Handicrafts/ Artware of cast iron or iron or steel, with or
732601                                                                              1.8%
              without plating/coating/galvanizing/brass

732602        Handicraft/Artware of stainless steel                                 1.8%
              Machined parts / components made wholly or
732603        predominantly    of   Alloy    Steel/Stainless Steel,                 1.8%
              manufactured through forging process
732699        Others                                                                1.8%
                                              CHAPTER ­ 74
                                      COPPER AND ARTICLES THEREOF

  7401        Copper mattes; cement copper (precipitated copper)                     1.5%

              Unrefined copper; copper anodes for electrolytic
  7402                                                                               1.5%
              refining

  7403        Refined copper and copper alloys, unwrought                            1.5%

  7404        Copper waste and scrap                                                 Nil
  7405        Master alloys of copper                                                1.5%
  7406        Copper powders and flakes                                              1.5%
  7407        Copper bars, rods and profiles                                         1.5%
  7408        Copper wire                                                            1.5%
              Copper plates, sheets and strip, of a thickness exceeding
  7409                                                                               1.5%
              0.15 mm

                                                 116
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Tariff Item                       Description of goods                    Unit              per unit in Rs.
                                                                                   Rate
                                                                                                 ()


    (1)                                   (2)                             (3)      (4)            (5)

              Copper foil (whether or not printed or backed with
              paper, perboard , plastics or similar backing materials)
  7410                                                                             1.5%
              of a thickness (excluding any backing) not exceeding
              0.15 mm

  7411        Copper tubes and pipes                                               1.5%
              Copper tube or pipe fittings (for example, couplings,
  7412
              elbows, sleeves)

741201        Brass or Copper bushes, tubes or pipe fittings              Kg       2.2%          39.2

741299        Others                                                               1.5%

              Stranded wire, cables, plated bands and the like, of
  7413                                                                             1.5%
              copper, not electrically insulated

  7414        Deleted
              Nails, tacks, drawing pins, staples (other than those of
              heading 8305) and similar articles, of copper or of iron
  7415        or steel with heads of copper; screws, bolts, nuts, screw
              hooks, rivets, cotters, cotter-pins, washers (including
              spring washers) and similar articles, of copper
741501        Of Brass                                                    Kg       2.2%          39.2
741599        Others                                                               1.5%
  7416        Deleted
  7417        Deleted
              Table, kitchen or other household articles and parts
              thereof, of copper; pot scourers and scouring or
  7418
              polishing pads, gloves and the like, of copper; sanitary
              ware and parts thereof, of copper

741801        Sanitary and bathroom fittings (of gun metal)               Kg       2.2%          39.2

              Sanitary and Bathroom Fittings including parts /
741802        components thereof made of Brass whether or not             Kg       2.2%          39.2
              Nickel / Chrome Plated
741803        Electro plated nickel silver ware (EPNS)                    Kg       2.2%          39.2
741899        Others of brass and other copper alloys                     Kg       2.2%          39.2
  7419        Other articles of copper
741901        Artware / Handicraft of brass                               Kg       2.2%           58
741902        Artware / Handicraft of copper                              Kg       2.2%           42
741998        Other articles of brass, including bushes                   Kg       2.2%          39.2
741999        Other articles of copper, including bushes                  Kg       2.2%           50

                                                117
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                                                                                     Rate
                                                                                                   ()


    (1)                                      (2)                            (3)      (4)            (5)
                                                 CHAPTER ­ 75
                                         NICKEL AND ARTICLES THEREOF
              Nickel mattes, nickel oxide sinters and             other
 7501                                                                                0.15%
              intermediate products of nickel metallurgy
 7502         Unwrought nickel                                                       0.15%
 7503         Nickel waste and scrap                                                  Nil
 7504         Nickel powders and flakes                                              0.15%
 7505         Nickel bars, rods, profiles and wire                                   0.15%
 7506         Nickel plates, sheets, strip and foil                                  0.15%
              Nickel tubes, pipes and tube or pipe fittings (for
 7507                                                                                0.15%
              example, couplings, elbows, sleeves)
 7508         Other articles of nickel                                               0.15%
                                             CHAPTER ­ 76
                                     ALUMINIUM AND ARTICLES THEREOF
  7601          Unwrought aluminium                                                  1%
  7602          Aluminium waste and scrap                                            Nil
  7603          Aluminium powders and flakes                                         1.5%
  7604          Aluminium bars, rods and profiles                                    1.5%
  7605          Aluminium wire                                                       1.5%

                Aluminium plates, sheets and strip, of a thickness
  7606                                                                               1.5%
                exceeding 0.2 mm
                Aluminium foil (whether or not printed or backed with
                paper, paperboard, plastics or similar backing materials)
  7607                                                                               1.5%
                of a thickness (excluding any backing) not exceeding
                0.2mm
  7608          Aluminium tubes and pipes                                            1.5%

                Aluminium tube or pipe fittings (for example, couplings,
  7609                                                                               1.5%
                elbows, sleeves)
                Aluminium structures (excluding prefabricated buildings
                of heading 9406) and parts of structures (for example,
                bridges and bridge-sections, towers, lattice masts,
  7610          roofs, roofing frameworks, doors and windows and                     1.5%
                their frames and thresholds for doors, balustrades,
                pillars and columns); aluminium plates, rods, profiles,
                tubes and the like, prepared for use in structures




                                                      118
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Tariff Item                            Description of goods                Unit              per unit in Rs.
                                                                                    Rate
                                                                                                  ()


    (1)                                        (2)                         (3)      (4)            (5)
               Aluminium reservoirs, tanks, vats and similar
               containers, for any material (other than compressed or
  7611         liquefied gas), of a capacity exceeding 300l, whether or             1.5%
               not lined or heat-insulated, but not fitted with
               mechanical or thermal equipment
               Aluminium casks, drums, cans, boxes and similar
               containers (including rigid or collapsible tubular
               containers), for any material (other than compressed or
  7612                                                                              1.5%
               liquefied gas), of a capacity not exceeding 300l, whether
               or not lined or heat-insulated, but not fitted with
               mechanical or thermal equipment
  7613         Aluminium containers for compressed or liquefied gas                 1.5%
               Stranded wire, cables, plaited bands and the like, of
  7614
               aluminium, not electrically insulated

761401         Aluminium conductor steel reinforced (ACSR)                 Kg       2%            6.7

761499         Others                                                               1.5%
               Table, kitchen or other household articles and parts
               thereof, of aluminium; pot scourers and scouring or
  7615                                                                              1.5%
               polishing pads, gloves and the like, of aluminium;
               sanitary ware and parts thereof, of aluminium
  7616         Other articles of aluminium
761601         Aluminum Artware/Handicrafts                                         1.5%
761699         Others                                                               1.5%
                                                  CHAPTER ­78
                                           LEAD AND ARTICLES THEREOF
 7801         Unwrought lead                                               Kg       2.4%           3.9
 7802         Lead waste and scrap                                                   Nil
 7803         Deleted
              Lead plates, sheets, strip and foil; lead powders and
 7804                                                                               1.5%
              flakes
 7805         Deleted
 7806         Other articles of lead                                                1.5%
                                                   CHAPTER ­ 79
                                            ZINC AND ARTICLES THEREOF
  7901         Unwrought zinc                                                       1.5%
  7902         Zinc waste and scrap                                                 Nil
  7903         Zinc dust, powders and flakes                                        1.5%
  7904         Zinc bars, rods, profiles and wire                                   1.5%
                                                     119
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Tariff Item                           Description of goods                  Unit              per unit in Rs.
                                                                                     Rate
                                                                                                   ()


    (1)                                       (2)                           (3)      (4)            (5)
  7905          Zinc plates, sheets, strip and foil                                  1.5%
  7906          Deleted
  7907          Other articles of zinc                                               1.5%
                                                 CHAPTER ­ 80
                                           TIN AND ARTICLES THEREOF
 8001         Unwrought tin                                                           Nil
 8002         Tin waste and scrap                                                     Nil
 8003         Tin bars, rods, profiles and wire                                      1.5%
 8004         Deleted
 8005         Deleted
 8006         Deleted
 8007         Other articles of tin
              Tin plates, sheets and strip, of a thickness exceeding 0.2
800701                                                                               1.5%
              mm
800799        other                                                                   Nil
                                             CHAPTER ­ 81
                              OTHER BASE METALS; CERMETS ARTICLES THEREOF
                Tungsten (wolfram) and articles thereof, including
  8101                                                                               1.5%
                waste and scrap
                Molybdenum and articles thereof , including waste and
  8102                                                                               1.5%
                scrap
                Tantalum and articles thereof, including waste and
  8103                                                                               1.5%
                scrap
                Magnesium and articles thereof, including waste and
  8104                                                                               1.5%
                scrap
                Cobalt mattes and other intermediate products of
  8105          cobalt metallurgy; cobalt and articles thereof, including            1.5%
                waste and scrap

  8106          Bismuth and articles thereof, including waste and scrap              1.5%

                Cadmium and articles thereof, including waste and
  8107                                                                               1.5%
                scrap
  8108          Titanium and articles thereof, including waste and scrap             1.5%
                Zirconium and articles thereof, including waste and
  8109                                                                               1.5%
                scrap
                Antimony and articles thereof, including waste and
  8110                                                                               1.5%
                scrap
                Manganese and articles thereof, including waste and
  8111                                                                               1.5%
                scrap
                                                      120
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                                                                                    Rate
                                                                                                  ()


    (1)                                  (2)                               (3)      (4)            (5)

              Beryllium, chromium, germa-nium, vanadium, gallium,
              hafnium, indium, niobium (columbium), rhenium and
  8112                                                                              1.5%
              thallium, and articles of these metals, including waste
              and scrap

  8113        Cermets and articles thereof, including waste and scrap               1.5%

                                         CHAPTER ­ 82
                 TOOLS, IMPLEMENTS, CUTLERY, SPOONS AND FORKS, OF BASE METAL;
                                PARTS THEREOF OF BASE METAL
              Hand tools, the following: spades, shovels, mattocks,
              picks, hoes, forks and rakes; axes, bill hooks and similar
              hewing tools; secateurs and pruners of any kind;
  8201                                                                     Kg       2%            5.2
              scythes, sickles, hay knives, hedge shears, timber
              wedges and other tools of a kind used in agriculture,
              horticulture or forestry
              Hand saws; blades for saws of all kinds (including
  8202                                                                     Kg       2%            23.6
              slitting, slotting or toothless saw blades)

              Files, rasps, pliers (including cutting pliers), pincers,
  8203        tweezers, metal cutting shears, pipe-cutters, bolt           Kg       2%            13.4
              croppers, perforating punches and similar hand tools

              Hand-operated spanners and wrenches (including
              torque meter wrenches but not including tap
  8204                                                                     Kg       2%            6.9
              wrenches); interchangeable spanner sockets, with or
              without handles
              Hand tools (including glaziers' diamonds), not
              elsewhere specified or included; blow lamps; vices;
              clamps and the like, other than accessories for and
  8205                                                                     Kg       2%            5.9
              parts of, machine-tools or water-jet cutting machines;
              anvils; portable forges; hand or pedal-operated grinding
              wheels with frameworks

              Tools of two or more of the headings 8202 to 8205, put
  8206                                                                     Kg       2%            7.1
              up in sets for retail sale

              Interchangeable tools for hand tools, whether or not
              power-operated, or for machine ­ tools (for example,
              for pressing, stamping, punching, tapping, threading,
  8207
              drilling, boring, broaching, milling, turning or screw
              driving), including dies for drawing or extruding metal,
              and rock drilling or earth boring tools

                                               121
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Tariff Item                        Description of goods                    Unit              per unit in Rs.
                                                                                    Rate
                                                                                                  ()


    (1)                                    (2)                             (3)      (4)            (5)
              PCB drills made from solid tungsten carbide blanks or
820701                                                                     Kg       2%             16
              rods
820799        Others                                                       Kg       2%            35.7
              Knives and cutting blades, for machines or for
  8208                                                                     Kg       2%            18.8
              mechanical appliances
              Plates, sticks, tips and the like for tools, unmounted, of
  8209                                                                     Kg       2%            8.3
              cermets

              Hand-operated mechanical appliances, weighing 10 kg
  8210        or less, used in the preparation, conditioning or serving    Kg       2%            35.7
              of food or drink

              Knives with cutting blades, serrated or not (including
  8211        pruning knives), other than knives of heading 8208, and
              blades therefor
821101        Of stainless steel                                           Kg       2%            35.7
821199        Others                                                       Kg       2%            18.8

  8212        Razors and razor blades (including razor blanks in strips)

821201        Stainless Steel safety razor Blades                          Kg       2%            35.7
821299        Others                                                       Kg       2%            18.8
              Scissors, tailors' shears and similar shears, and blades
  8213                                                                     Kg       2%            18.8
              therefore

              Other articles of cutlery (for example, hair clippers,
              butchers' or kitchen cleavers, choppers and mincing
  8214
              knives, paper knives); manicure or pedicure sets and
              instruments (including nail files)
821401        Of stainless steel                                                    1.8%

821402        Of stainless steel having nickel content of 8% or more                1.8%

821499        Others                                                                1.8%
              Spoons, forks, ladles, skimmers, cake-servers, fish-
  8215        knives, butter-knives, sugar tongs and similar kitchen or
              tableware
821501        Of stainless steel                                                    1.8%

821502        Of stainless steel having nickel content of 8% or more                1.8%

              Others
821599                                                                              1.8%


                                                 122
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                                                                                        Rate
                                                                                                      ()


    (1)                                    (2)                                 (3)      (4)            (5)
                                             CHAPTER ­ 83
                                  MISCELLANEOUS ARTICLES OF BASE METAL

              Padlocks and locks (key, combination or electrically
              operated), of base metal; clasps and frames with clasps,
  8301
              incorporating locks, of base metal; keys for any of the
              foregoing articles, of base metal

830101        Industrial locking device                                        Kg       2%            9.4
830102        Automobile locks                                                 Kg       2%            24.7
830198        Others made of brass                                             Kg       2.2%          39.2
830199        Others                                                           Kg       2%            18.1
              Base metal mountings, fittings and similar articles
              suitable for furniture, doors, staircases, windows,
              blinds, coachwork, saddlery, trunks, chests, caskets or
  8302
              the like; base metal hat-racks, hat-pegs, brackets and
              similar fixtures; castors with moun-tings of base metal;
              automatic door closures of base metal
830201        Brass builder hardware                                           Kg       2.2%          39.2
830298        Others made of brass                                             Kg       2.2%          39.2
830299        Others                                                           Kg       2%            18.1
              Armoured or reinforced safes, strong boxes and doors
  8303        and safe deposit lockers for strong-rooms, cash or deed          Kg       2%            18.1
              boxes and the like, of base metal

              Filing cabinets, card-index cabinets, paper trays, paper
              rests, pen trays, office-stamp stands and similar office
  8304                                                                         Kg       2%            18.1
              or desk equipment, of base metal, other than office
              furniture of heading 9403
              Fittings for loose-leaf binders or files, letter clips, letter
              corners, paper clips, indexing tags and similar office
  8305                                                                         Kg       2%            18.1
              articles, of base metal; staples in strips (for example, for
              offices, upholstery, packaging), of base metal
              Bells, gongs and the like, non-electric, of base metal;
              statuettes and other orna-ments, of base metal; photo-
  8306
              graph, picture or similar frames, of base metal; mirrors
              of base metal
830601        Of brass and other copper alloys                                 Kg       2.2%          39.2
830602        Of copper                                                        Kg       2.2%           50
830603        Of iron and steel                                                         1.8%
                                                 123
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                                                                                   Rate
                                                                                                 ()


    (1)                                   (2)                             (3)      (4)            (5)
830604        Of aluminium                                                         1.5%
830699        Others                                                      Kg       2%            18.1
  8307        Flexible tubing of base metal, with or without fittings
830701        Aluminium flexible tubing                                            1.5%
830799        Others, whether or not coated with PVC                      Kg       2%            18.1
              Clasps, frames with clasps, buckles, buckle-clasps,
              hooks, eyes, eyelets and the like, of base metal, of a
              kind used for clothing or clothing accessories, footwear,
  8308        jewellery, wrist watches, books, awnings, leather
              goods, travel goods or saddlery or for other made up
              articles; tubular or bifurcated rivets, of base metal;
              beads and spangles, of base metal
830801        Of Aluminium                                                         1.5%
830899        Others                                                      Kg       2%            18.1
              Stoppers, caps and lids (including crown corks, screw
              caps and pouring stoppers), capsules for bottles,
  8309
              threaded bungs, bung covers, seals and other packing
              accessories, of base metal
830901        Of Aluminium                                                         1.5%

830999        Others                                                      Kg       2%            18.1

              Sign-plates, name-plates, address-plates and similar
  8310        plates, numbers, letters and other symbols, of base
              metal, excluding those of heading 9405
831001        Of Brass                                                    Kg       2.2%          39.2
831099       Others                                                  Kg   2%         18.1
             Wire, rods, tubes, plates, electrodes and similar
             products, of base metal or of metal carbides, coated or
             cored with flux material, of a kind used for soldering,
  8311                                                                    2%         5.9
             braz-ing, welding or deposition of metal or of metal
             carbides; wire and rods, of agglo-merated base metal
             powder, used for metal spraying
                                            CHAPTER ­ 84
       NUCLEAR REACTORS, BOILERS, MACHINERY AND MECHANICAL APPLIANCES; PARTS THEREOF
              Nuclear reactors; fuel elements (cartridges), non-
  8401        irradiated, for nuclear reac-tors; machinery and appara-             Nil
              tus for isotopic separation




                                                124
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                                                                                      Rate
                                                                                                    ()


    (1)                                  (2)                                 (3)      (4)            (5)

              Steam or other vapour generating boilers (other than
              central heating hot water boilers capable also of
  8402                                                                                1.8%
              producing low pressure steam); super-heated water
              boilers
              Central heating boilers other than those of heading
  8403                                                                                1.8%
              8402
              Auxiliary plant for use with boilers of heading 8402 or
              8403 (for example, econo-misers, super-heaters, soot
  8404                                                                                1.8%
              removers, gas recoverers); condensers for steam or
              other vapour power units

              Producer gas or water gas generators, with or without
              their purifiers; acetylene gas generators and similar
  8405                                                                                1.8%
              water process gas generators, with or without their
              purifiers

  8406        Steam turbines and other vapour turbines                                1.8%

              Spark-ignition reciprocating      or      rotary   internal
  8407                                                                                1.8%
              combustion piston engines
              Compression-ignition internal combustion            piston
  8408                                                                                1.8%
              engines (diesel or semi-diesel engines)
              Parts suitable for use solely or principally with the
  8409
              engines of heading 8407 or 8408
840901        Common Rail Injector                                          Piece     4.5%         171.4
840999        Others                                                                  1.8%
              Hydraulic turbines, water wheels, and regulators
  8410                                                                                1.8%
              therefor

  8411        Turbo-jets, turbo-propellers and other gas turbines                     1.8%

  8412        Other engines and motors                                                1.8%

              Pumps for liquids, whether or not fitted with a
  8413                                                                                1.8%
              measuring device; liquid elevators

              Air or vacuum pumps, air or other gas compressors and
  8414        fans; ventilating or recycling hoods incorporating a fan,
              whether or not fitted with filters
841401        Bicycle Pump                                                            1.8%
841402        Turbo charger                                                  Kg      4.75%           72
841499        Others                                                                  1.8%
                                               125
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                                                                                     Rate
                                                                                                   ()


    (1)                                   (2)                               (3)      (4)            (5)
              Air conditioning machines, comprising a motor-driven
              fan and elements for changing the temperature and
  8415                                                                               1.8%
              humidity, including those machines in which the
              humidity cannot be separately regulated
              Furnace burners for liquid fuel, for pulverised solid fuel
              or for gas; mechanical stokers, including their
  8416                                                                               1.8%
              mechanical grates, mechanical ash dischargers and
              similar appliances
              Industrial or laboratory furnaces and ovens, including
  8417                                                                               1.8%
              incinerators, non-electric
              Refrigerators, freezers and other refrigerating or
  8418        freezing equipment, electric or other; heat pumps                      1.8%
              other than air conditioning machines of heading 8415
              Machinery, plant or laboratory equipment, whether or
              not electrically heated (excluding furnaces, ovens and
              other equipment of heading 8514), for the treatment of
              materials by a process involving a change of
              temperature such as heating, cooking, roasting,
  8419                                                                               1.8%
              distilling, rectifying, sterilising pasteurising, steaming,
              drying, evaporating, vapourising, condensing or cooling,
              other than machinery or plant of a kind used for
              domestic purposes; instantaneous or storage water
              heaters, non-electric

              Calendering or other rolling machines, other than for
  8420                                                                               1.8%
              metals or glass, and cylinders therefor

              Centrifuges, including centrifugal dryers; filtering or
  8421                                                                               1.8%
              purifying machinery and apparatus, for liquids or gases
              Dish washing machines; machinery for cleaning or
              drying bottles or other containers; machinery for filling,
              closing, sealing or labelling bottles, cans, boxes, bags or
  8422        other containers; machinery for capsuling bottles, jars,               1.8%
              tubes and similar containers; other packing or wrapping
              machinery (inclu-ding heat-shrink wrapping machinery);
              machinery for aerating beverages
              Weighing machinery (excluding balances of a sensitivity
              of 5 centigrams or better), including weight operated
  8423
              counting or checking machines; weighing machine
              weights of all kinds
842301        Cast Iron Weights                                                      1.8%

                                                126
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                                                                                     Rate
                                                                                                   ()


    (1)                                   (2)                               (3)      (4)            (5)
842399        Others                                                                 1.8%

              Mechanical appliances (whether or not hand-operated)
              for projecting, dispersing or spraying liquids or
  8424        powders; fire extinguishers, whether or not charged;                   1.8%
              spray guns and similar appliances; steam or sand
              blasting machines and similar jet projecting machines
              Pulley tackle and hoists other than skip hoists; winches
  8425                                                                               1.8%
              and capstans; jacks
              Ship's derricks; cranes including cable cranes; mobile
  8426        lifting frames, straddle carriers and works trucks fitted              1.8%
              with a crane

              Fork-lift trucks; other works trucks fitted with lifting or
  8427                                                                               1.8%
              handling equipment

              Other lifting, handling, load-ing or unloading machinery
  8428                                                                               1.8%
              (for example, lifts, escalators, conveyors, teleferics)

              Self-propelled bulldozers, angledozers, graders,
  8429        levellers, scrapers, mechanical shovels, excavators,                   1.8%
              shovel loaders, tamping machines and road rollers
              Other moving, grading, leveling, scrapping, excava-ting,
              tamping, compacting, extracting or boring machinery,
  8430                                                                               1.8%
              for earth, minerals or ores; pile-drivers and pile-
              extractors; snow-ploughs and snow-blowers
              Parts suitable for use solely or principally with the
  8431                                                                               1.8%
              machinery of headings 8425 to 8430

              Agricultural, horticultural or forestry machinery for soil
  8432                                                                               1.8%
              preparation or cultivation; lawn or sports-ground rollers

              Harvesting or threshing machinery, including straw or
              fodder balers; grass or hay mowers; machines for clean-
  8433                                                                               1.8%
              ing, sorting or grading eggs, fruit or other agricultural
              produce, other than machinery of heading 8437
  8434        Milking machines and dairy machinery                                   1.8%
              Presses, crushers and similar machinery used in the
  8435        manufacture of wine, cider, fruit juices or similar                    1.8%
              beverages




                                                127
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                                                                                  Drawback
Tariff Item                      Description of goods                      Unit              per unit in Rs.
                                                                                    Rate
                                                                                                  ()


    (1)                                  (2)                               (3)      (4)            (5)
              Other agricultural, horti-cultural, forestry, poultry-
              keeping or bee-keeping machinery, including germi-
  8436                                                                              1.8%
              nation plant fitted with mecha-nical or thermal
              equipment; poultry incubators and brooders
              Machines for cleaning, sorting or grading seed, grain or
              dried leguminous vegetables; machinery used in the
  8437        milling industry or for the working of cereals or dried               1.8%
              leguminous vegetables, other than farm-type
              machinery

              Machinery, not specified or included elsewhere in this
              Chapter, for the industrial preparation or manufacture
  8438        of food or drink, other than machinery for the                        1.8%
              extraction or preparation of animal or fixed vegetable
              fats or oils

              Machinery for making pulp of fibrous cellulosic material
  8439                                                                              1.8%
              or for making or finishing paper or paperboard
              Book-binding    machinery,       in-cluding   book-sewing
  8440                                                                              1.8%
              machines
              Other machinery for making up paper pulp, paper or
  8441                                                                              1.8%
              paper board, including cutting machines of all kinds

              Machinery, apparatus and equipment (other than the
              machines of headings 8456 to 8465) for preparing or
  8442        making plates, printing components; plates, cylinders                 1.8%
              and lithographic stones, prepared for printing purposes
              (for example, planed, grained or polished)
              Printing machinery used for printing by means of plates,
              cylinders and other printing components of heading
  8443        8442; other printers, copying machines and facsimile                  1.8%
              machines whether or not combined, parts and
              accessories thereof
              Machines for extruding, drawing, texturing or cutting
  8444                                                                              1.8%
              man-made textile materials
              Machines for preparing textile fibres; spinning, doubling
              or twisting machines and other machinery for producing
  8445        textile yarns; textile reeling or winding (including weft-            1.8%
              winding) machines and machines for preparing textile
              yarns for use on the machines of heading 8446 or 8447
  8446        Weaving machines (looms)                                              1.8%

                                                 128
                                                                                            Drawback cap
                                                                                 Drawback
Tariff Item                       Description of goods                    Unit              per unit in Rs.
                                                                                   Rate
                                                                                                 ()


    (1)                                   (2)                             (3)      (4)            (5)

              Knitting machines, stich-bonding machines and
              machines for making gimped yarn, tulle, lace,
  8447                                                                             1.8%
              embroidery, trimmings, braid or net and machines for
              tufting
              Auxiliary machinery for use with machines of headings
              8444, 8445, 8446 or 8447 (for example, dobbies,
              jacquaards, automatic stop motions, shuttle changing
              mechanisms); parts and accessories suitable for use
  8448        solely or principally with the machines of this heading              1.8%
              or of headings 8444, 8445, 8446 or 8447 (for example,
              spindles and spindle flyers, card clothing, combs,
              extruding nipples, shuttles, healds and heald frames,
              hosiery needles)
              Machinery for the manufacture or finishing of felt or
  8449        non-wovens in the piece or in shapes, including                      1.8%
              machinery for making felt hats; blocks for making hats
              Household or laundry-type washing machines, including
  8450                                                                             1.8%
              machines which both wash and dry
              Machinery (other than machines of heading 8450) for
              washing, cleaning, wringing, drying, ironing,pressing
              (including fusing presses), bleaching, dyeing, dressing,
              finishing, coating or impregnating textile yarns, fabrics
  8451        or made up textile articles and machines forapplying                 1.8%
              the paste to the base fabric or other support used in the
              manufacture of floor coverings such as linoleum;
              machines for reeling, unreeling, folding, cutting or
              pinking textile fabrics

              Sewing machines, other than book-sewing machines of
  8452        heading 8440; furniture, bases and covers specially                  1.8%
              designed for sewing machines; sewing machine needles

              Machinery for preparing, tanning or working hides,
              skins or leather or for making or repairing footwear or
  8453                                                                             1.8%
              other articles of hides, skins or leather, other than
              sewing machines

              Converters, ladles, ingot moulds and casting machines,
  8454                                                                             1.8%
              of a kind used in metallurgy or in metal foundries

  8455        Metal-rolling mills and rolls therefore                              1.8%



                                                129
                                                                                            Drawback cap
                                                                                 Drawback
Tariff Item                      Description of goods                     Unit              per unit in Rs.
                                                                                   Rate
                                                                                                 ()


    (1)                                  (2)                              (3)      (4)            (5)
              Machine-tools for working any material by removal of
              material, by laser or other light or photon beam, ultra-
  8456                                                                             1.8%
              sonic, electro-discharge, electro-chemical, electron
              beam, ionic-beam or plasma arc processes

              Machining centres, unit construction machines (single
  8457        station) and multi-station transfer machines for working             1.8%
              metal

  8458        Lathes (including turning centres) for removing metal                1.8%

              Machine-tools (including way-type unit head machines)
              for drilling, boring, milling, treading or tapping by
  8459                                                                             1.8%
              removing metal, other than lathes (including turning
              centres) of heading 8458
              Machine-tools for deburring, sharpening, grinding,
              honing, lapping, polishing or otherwise finishing
  8460        metal,orcermets by means of grinding stones, abrasives               1.8%
              or polishing products, other than gear cutting, gear
              grinding or gear finishing machines of heading 8461
              Machine-tools for planing, shaping, slotting, broaching,
              gear cutting, gear grinding or gear finishing, sawing,
  8461        cutting-off and other machine tools working by                       1.8%
              removing metal,orcermets, not elsewhere specified or
              included
              Machine-tools (including presses) for working metal by
              forging, hammering or die-stamping; machine-tools
              (including presses) for working metal by bending,
  8462                                                                             1.8%
              folding, straightening, flattening, shearing, punching or
              notching; presses for working metal or metal carbides
              not specified above

              Other machine-tools for working metal, or cermets,
  8463                                                                             1.8%
              without removing material

              Machine-tools for working stone, ceramics, concrete,
  8464        asbestos- cement or like mineral materials or for cold               1.8%
              working glass

              Machine-tools (including machines for nailing, stapling,
              glueing or otherwise assembling) for working wood,
  8465                                                                             1.8%
              cork, bone, hard rubber, hard plastics or similar hard
              materials

                                               130
                                                                                            Drawback cap
                                                                                 Drawback
Tariff Item                      Description of goods                     Unit              per unit in Rs.
                                                                                   Rate
                                                                                                 ()


    (1)                                  (2)                              (3)      (4)            (5)

              Parts and accessories suitable for use solely or
              principally with the machines of headings 8456 to 8465
              including work or tool holders, self-opening die heads,
  8466                                                                             1.8%
              dividing heads and other special attachments for the
              machines; tool holders for any type of tool, for working
              in the hand


              Tools for working in the hand, pneumatic, hydraulic or
  8467                                                                             1.8%
              with self-contained electric or non-electric motor


              Machinery and apparatus for soldering, brazing or
              welding, whether or not capable of cutting, other than
  8468                                                                             1.8%
              those of heading 8515; gas-operated surface tempering
              machines and appliances

  8469        Omitted


              Calculating machines and pocket-size data recording,
              reproducing and displaying machines with calculating
  8470        functions; accounting machines, postage-franking                     1%
              machines, ticket-issuing machines and similar machines,
              incorporating a calculating device; cash registers


              Automatic data processing machines and units thereof;
              magnetic or optical readers, machines for transcribing
  8471        data on to data media in coded form and machines for                 1%
              processing such data, not elsewhere specified or
              included

              Other office machines (for example, hectograph or
              stencil duplicating machines, addres-sing machines,
  8472        automatic bank note dispensers, coin sorting machines,               1%
              coin counting or wrapping machines, pencil-sharpening
              machines, perfo-rating or stapling machines)

              Parts and accessories (other than covers, carrying cases
  8473        and the like) suitable for use solely or principally with            1%
              machines of headings 8470 to 8472




                                               131
                                                                                               Drawback cap
                                                                                    Drawback
Tariff Item                       Description of goods                       Unit              per unit in Rs.
                                                                                      Rate
                                                                                                    ()


    (1)                                   (2)                                (3)      (4)            (5)
              Machinery for sorting, screening, separating, washing,
              crushing, grinding, mixing or kneading earth, stone, ores
              or other mineral substances, in solid (including powder
              or paste) form; machinery for agglomerating, shaping or
  8474                                                                                1.8%
              moulding solid mineral fuels, ceramic paste,
              unhardened cements, plastering materials or other
              mineral products in powder or paste form; machines for
              forming foundry moulds of sand

              Machines for assembling electric or electronic lamps,
              tubes or valves or flash-bulbs, in glass envelopes;
  8475                                                                                1.8%
              machines or manufacturing or hot working glass or
              glassware

              Automatic goods-vending machines (for example,
  8476        postage stamps, cigarette, food or beverage machines),                  1.8%
              including money changing machines

              Machinery for working rubber or plastics or for the
  8477        manufacture of products from these materials, not                       1.8%
              specified or included elsewhere in this Chapter

              Machinery for preparing or making up tobacco, not
  8478                                                                                1.8%
              specified or included elsewhere in this Chapter

              Machines and mechanical appliances having individual
  8479        functions, not specified or included elsewhere in this                  1.8%
              Chapter

              Moulding boxes for metal foundry; mould bases;
              moulding patterns; moulds for metal (other than ingot
  8480                                                                                1.8%
              moulds), metal carbides, glass, mineral materials,
              rubber or plastics

              Taps, cocks, valves and similar appliances for pipes,
  8481        boilers shells, tanks, vats or the like, including pressure-
              reducing valves and thermostatically controlled valves

              Pressure reducing valves,     thermostatically controlled
848101                                                                                1.8%
              valves

848102        Others of brass                                                Kg       2.2%          24.5

848103        Others of gun-metal                                                     1.8%


                                                132
                                                                                              Drawback cap
                                                                                   Drawback
Tariff Item                         Description of goods                    Unit              per unit in Rs.
                                                                                     Rate
                                                                                                   ()


    (1)                                     (2)                             (3)      (4)            (5)

848199          Others                                                               1.8%

  8482          Ball or roller bearings                                              1.8%

                Transmission shafts (including cam shafts and crank
                shafts) and cranks; bearing housings and plain shaft
                bearings; gears and gearing; ball or roller screws; gear
  8483          boxes and other speed changers, including torque                     1.8%
                converters; flywheels and pulleys, including pulley
                blocks; clutches and shaft couplings (including universal
                joints)
                Gaskets and similar joints of metal sheeting combined
                with other material or of two or more layers of metal;
  8484          sets or assortments of gaskets and similar joints,          Kg       2.8%           42
                dissimilar in composition, put up in pouches, envelopes
                or similar packings; mechanical seals
  8485          Deleted
                Machines and apparatus of a kind used solely or
                principally for the manufacture of semi- conductor
                boules or wafers, semi conductor devices, electronic
  8486                                                                               1.8%
                integrated circuits or flat panel displays; machines and
                apparatus specified in note 9(c) to this chapter; parts
                and accessories
                Machinery parts, not containing electrical connec-tors,
  8487          insulators, coils, contacts or other electrical features,
                not specified or included elsewhere in this chapter
                Machined parts/components made wholly or
848701          predominantly    of    Alloy     Steel/Stainless  Steel              1.8%
                manufactured through casting process
                Machined parts / components made wholly or
848702          predominantly of Alloy Steel/Stainless Steel, forged or              1.8%
                manufactured through forging process
848799          Others                                                               1.8%
                                                 CHAPTER ­ 85
                       ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF ;
                  SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND
              RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
                 Electric motors and generators (excluding generating
  8501                                                                        2%
                 sets)
  8502           Electric generating sets and rotary converters               2%


                                                  133
                                                                                            Drawback cap
                                                                                 Drawback
Tariff Item                      Description of goods                     Unit              per unit in Rs.
                                                                                   Rate
                                                                                                 ()


    (1)                                  (2)                              (3)      (4)            (5)
              Parts suitable for use solely or principally with the
  8503                                                                             2%
              machines of heading 8501 or 8502

              Electrical transformers, sta-tic converters (for example,
  8504                                                                             2%
              rectifiers) and inductors
              Electro-magnets; permanent magnets and articles
              intended to become permanent magnets after
              magnetisation; electro-magnetic or permanent magnet
  8505                                                                             2%
              chucks, clamps and similar holding devices; Electro-
              magnetic couplings, clutches and brakes; electro-
              magnetic lifting heads

  8506        Primary cells and primary batteries                                  2%

              Electric accumulators, inclu-ding separators therefor,
  8507                                                                             2%
              whether or not rectangular (including square)

  8508        Vacuum cleaner with self- contained electric motor                   2%

              Electro-mechanical domestic appliances, with self-
  8509        contained electric motor other than vacuum cleaners                  2%
              of Heading 8508

              Shavers, hair clippers and hair-removing appliances,
  8510                                                                             2%
              with self-contained electric motor

              Electrical ignition or starting equipment of a kind used
              for spark-ignition or compression-ignition internal
              combustion engines (for example, ignition magnetos,
  8511        magneto-dynamos, ignition coils, sparking plugs and                  2%
              glow plugs, starter motors); generators (for example,
              dynamos, alternators) and cut-outs of a kind used in
              conjunction with such engines

              Electrical lighting or signalling equipment (excluding
              articles of heading        8539), windscreen wipers,
  8512                                                                             2%
              defrosters and demisters, of a kind used for cycles or
              motor vehicles

              Portable electric lamps designed to function by their
              own source of energy (for example, dry batteries, accu-
  8513                                                                             2%
              mulators, magnetos), other than lighting equipment of
              heading 8512




                                               134
                                                                                            Drawback cap
                                                                                 Drawback
Tariff Item                     Description of goods                     Unit               per unit in Rs.
                                                                                   Rate
                                                                                                 ()


    (1)                                 (2)                               (3)      (4)            (5)
              Industrial or laboratory electric furnaces and ovens
              (including those functioning by induction or dielectric
  8514        loss); other industrial or laboratory equipment for the              2%
              heat treatment of materials by induction or dielectric
              loss

              Electric (including electri-cally heated gas), laser or
              other light or photo beam, ultrasonic, electron beam,
              magnetic pulse or plasma arc soldering, brazing or
  8515                                                                             2%
              welding machines and apparatus, whether or not
              capable of cutting; Electric machines and apparatus for
              hot spraying of metals or cermets

              Electric instantaneous or storage water heaters and
              immersion heaters; electric space heating apparatus
              and soil heating apparatus; electrio-thermic hair-
              dressing apparatus (for example hair dryers, hair
  8516                                                                             2%
              curlers, curling tong heaters) and hand dryers; electric
              smoothing irons; other electro-thermic appliances of a
              kind used for domestic purposes; electric heating
              resistors, other than those of heading 8545

              Telephone sets, including telephones for cellular net
              works or for other wireless networks; other apparatus
              for the transmission or reception of voice, images or
  8517        other data, including appa-ratus for communication in
              a wired or wireless network (such as a local or wide
              area network), other than trans-mission or reception
              appa-ratus of Heading 8443, 8525, 8527 or 8528

 851701       Cellular Mobile Phones, with or without accessories        Piece    3.9%         150.4

 851799       Others                                                               1%
              Microphones and stands therefor; Loudspeakers,
              whether or not mounted in their enclosures;
              headphones and earphones, whether or not combined
  8518        with a microphone, and sets consisting of a                          1%
              microphone and one or more loudspeakers; audio-
              frequency electric amplifiers; electric sound amplifier
              sets

  8519        Sound recording or reproducing apparatus                             1%

  8520        Omitted
                                              135
                                                                                             Drawback cap
                                                                                  Drawback
Tariff Item                      Description of goods                      Unit              per unit in Rs.
                                                                                    Rate
                                                                                                  ()


    (1)                                  (2)                               (3)      (4)            (5)
              Video recording or reproducing apparatus, whether or
  8521                                                                              1%
              not incorporating a video tuner
              Parts and accessories suitable for use solely or
  8522        principally with the apparatus of headings 8519 to                    1%
              8521
              Discs, tapes, solid state non volatile storage devices
              "smart cards" and other media for the recording of
              sound or of other phenolmena, whether or not
  8523                                                                              1%
              recorded, including matrices and masters for the
              production of discs, but excluding products of Chapter
              37
  8524        Deleted
              Transmission apparatus for radio-broadcasting or
              television, whether or not incorporating reception
  8525        apparatus or sound recording or reproducing                           1%
              apparatus; television cameras, digital cameras and
              video camera recorders
              Radar apparatus, radio navigational aid apparatus and
  8526                                                                              1%
              radio remote control apparatus
              Reception apparatus for radio-broadcasting, whether
  8527        or not combined, in the same housing, with sound                      1%
              recording or reproducing apparatus or a clock
              Monitors and projectors, not incorporating television
              reception apparatus; reception apparatus for
  8528        television, whether or not incorporating radio-                       1%
              broadcast receivers or sound or video recording or
              reproducing apparatus
              Parts suitable for use solely or principally with the
  8529                                                                              1%
              apparatus of headings 8525 to 8528

              Electrical signaling, safety or traffic control equipment
              for railways, tramways, roads, inland waterways,
  8530                                                                              2%
              parking facilities, port installations or airfields (other
              than those of heading 8608)

              Electric sound or visual signalling apparatus (for
  8531        example, bells, sirens, indicator panels, burglar or fire             1%
              alarms), other than those of heading 8512 or 8530



                                               136
                                                                                              Drawback cap
                                                                                   Drawback
Tariff Item                      Description of goods                       Unit              per unit in Rs.
                                                                                     Rate
                                                                                                   ()


    (1)                                   (2)                               (3)      (4)            (5)

              Electrical capacitors, fixed, variable or adjustable (pre-
  8532                                                                               1%
              set)
              Electrical resistors (including rheostats and potentio-
  8533                                                                               1%
              meters), other than heating resistors
  8534        Printed circuits                                                       1%
              Electrical apparatus for switching or protecting
              electrical circuits, or for making connections to or in
              electrical circuits (for example, switches, fuses, lighting
  8535
              arresters, voltage limiters, surge suppressors, plugs and
              other connectors, junction boxes), for a voltage
              exceeding 1,000 volts
              Tinned/Untinned               cables           lugs/
 853501       sockets/connections/ferules/ter-minal ends, made of           Kg      2.2%           50
              copper
 853599       Others                                                                 2%
              Electrical apparatus for switching or protecting
              electrical circuits, or for making connections to or in
              electrical circuits (for example, switches, relays, fuses,
  8536        surge suppressors, plugs, sockets, lamp-holders, and
              other connectors, junction boxes), for a voltage not
              exceeding 1,000 volts; connectors for optical fibres,
              optical fibre bundles or cables
 853601       Of Copper                                                     Kg      2.2%           50
 853602       Of Brass                                                      Kg      2.2%          39.2
 853603       Of Aluminium                                                          1.5%
 853699       Others                                                                1.5%
              Boards, panels, consoles, desks, cabinets and other
              bases, equipped with two or more apparatus of
              heading 8535 or 8536, for electric control or the
  8537        distribution of electricity, including those incorporating             2%
              instruments or apparatus of Chapter 90, and numerical
              control apparatus, other than switching apparatus of
              heading 8517
              Parts suitable for use solely or principally with the
  8538
              apparatus of headings 8535, 8536 or 8537
 853801       Of Copper                                                     Kg      2.2%           50
 853802       Of Brass                                                      Kg      2.2%          39.2
 853803       Of Aluminium                                                          1.5%
 853899       Others                                                                1.5%
                                                137
                                                                                             Drawback cap
                                                                                  Drawback
Tariff Item                      Description of goods                      Unit              per unit in Rs.
                                                                                    Rate
                                                                                                  ()


    (1)                                  (2)                               (3)      (4)            (5)
              Electric filament or discharge lamps including sealed
  8539        beam lamp units and ultra-violet or infra-red lamps, arc              2%
              lamps; light-emitting diode (LED) lamps

              Thermionic, cold cathode or photocathode valves and
              tubes (for example, vacuum or vapour or gas filled
  8540                                                                              1%
              valves and tubes, mercury arc rectifying valves and
              tubes, cathode-ray tubes, television camera tubes)
              Diodes, transistors and similar semi-conductor devices;
              photosensitive semi-conductor devices; including
  8541        photo voltaic cells, whether or not assembled in                      1%
              modules or made up into panels; light-emitting diodes
              (LED); mounted piezo-electric crystals

  8542        Electronic integrated circuits                                        1%

              Electrical machines and apparatus having individual
  8543        functions, not specified or included elsewhere in this                2%
              Chapter

              Insulated (including enamelled or anodised) wire, cable
              (including co-axial cable) and other insulated electric
              conductors, whether or not fitted with connectors;
  8544
              optical fibre cables, made up of individually sheathed
              fibres, whether or not assembled with electric
              conductors or fitted with connectors
              Optical fibre cables, made up of individually sheathed
 854401       fibres, whether or not assembled with electric                        1%
              conductors or fitted with connectors
 854499       Others                                                                2%
              Carbon electrodes, carbon brushes, lamp carbons,
              battery carbons and other articles of graphite or other
  8545                                                                              2%
              carbon, with or without metal, of a kind used for
              electrical purposes
  8546        Electrical insulators of any material                                 2%
              Insulating fittings for electrical machines, appliances or
              equipment, being fittings wholly of insulating material
              apart from any minor components of metal (for
              example, threaded sockets) incorporated during
  8547                                                                              2%
              moulding solely for the purposes of assembly, other
              than insulators of heading 8546; electrical conduit
              tubing and joints therefor, of base metal lined with
              insulating material
                                               138
                                                                                           Drawback cap
                                                                                Drawback
 Tariff Item                     Description of goods                    Unit              per unit in Rs.
                                                                                  Rate
                                                                                                ()


     (1)                                 (2)                             (3)      (4)            (5)
               Waste and scrap of primary cells, primary batteries and
               electric accumulators; spent primary cells, spent
   8548        primary batteries and spent electric accumulators;
               electrical parts of machinery or apparatus, not
               specified or included elsewhere in this Chapter
               Waste and scrap of primary cells/primary
  854801       batteries/electric accumulators; spent primary cells,              Nil
               spent primary batteries and spent electric accumulators
               Machined parts/components made wholly or
  854802       predominantly    of    Alloy    Steel/Stainless   Steel           1.8%
               manufactured through casting process
               Machined parts / components made wholly or
  854803       predominantly of Alloy Steel/Stainless Steel, forged or           1.8%
               manufactured through forging process
  854899       Others                                                            1.8%
                                               CHAPTER ­ 86
RAILWAY OR TRAMWAY LOCOMOTIVES, ROLLING-STOCK AND PARTS THEREOF; RAILWAY OR TRAMWAY TRACK
  FIXTURES AND FITTINGS AND PARTS THEREOF; MECHANICAL (INCLUDING ELECTRO-MECHANICAL) TRAFFIC
                               SIGNALING EQUIPMENT OF ALL KINDS

               Rail locomotives powered from an external source of
   8601                                                                            2%
               electricity or by electric accumulators

   8602        Other rail locomotives; locomotive tenders                          2%
               Self-propelled railway or tramway coaches, vans and
   8603                                                                            2%
               trucks, other than those of heading 8604
               Rail or tramway maintence or service vehicles
               whether or not self-propelled (for example,
   8604                                                                            2%
               workshops, cranes, ballast tampers, track-liners,
               testing coaches and track inspection vehicles)
               Railway or tramway passenger coaches, not self-
               propelled; luggage vans, post office coaches and other
   8605                                                                            2%
               special purpose railway or tramway coaches, not self-
               propelled (excluding those of heading 8604)
               Railway or tramway goods vans and wagons, not self-
   8606                                                                            2%
               propelled
               Parts of railway or tramway locomotives or rolling-
   8607                                                                            2%
               stock




                                               139
                                                                                           Drawback cap
                                                                                Drawback
Tariff Item                     Description of goods                    Unit               per unit in Rs.
                                                                                  Rate
                                                                                                ()


    (1)                                 (2)                              (3)      (4)            (5)
              Railway or tramway track fixtures and fittings;
              mechanical (including electo-mechanical) signaling,
  8608        safety or traffic control equipment for railway,                     2%
              tramways, roads, inland waterways, parking facilities,
              port installation or air-fields; parts of the foregoing
              Containers (including containers for the transport of
  8609        fluids) specially designed and equipped for carriage by              2%
              one or more modes of transport
                                        CHAPTER ­ 87
                VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND
                               PARTS AND ACCESSORIES THEREOF

  8701        Tractors (other than tractors of heading 8709)            1 No.     2%           18553

              Motor vehicles for the transport of ten or more
  8702                                                                            2%
              persons, including the driver
              Motor cars and other motor vehicles principally
              designed for the transport of persons (other than those
  8703
              of heading 8702), including station wagons and racing
              cars
              Motor cars of a cylinder capacity less than 1000cc with
 870301                                                                 1 No.     2.1%         8171
              manual transmission
              Motor cars of a cylinder capacity less than 1000cc with
 870302                                                                 1 No.     2.7%         9608
              automatic transmission
              Motor cars of a cylinder capacity of 1000cc and above
 870303                                                                 1 No.     3%           19485
              and up to 1200cc with manual transmission
              Motor cars of a cylinder capacity of 1000cc and above
 870304                                                                 1 No.     3.7%         19772
              and upto 1200cc with automatic transmission
              Motor cars of a cylinder capacity exceeding 1200cc but
 870305                                                                 1 No.     3%           15171
              less than 1500cc with manual transmission
              Motor cars of a cylinder capacity exceeding 1200cc but
 870306                                                                 1 No.     3.7%         19222
              less than 1500cc with automatic transmission
              Motor cars of a cylinder capacity of 1500cc and above
 870307                                                                 1 No.     4%           28037
              with manual transmission
              Motor cars of a cylinder capacity of 1500cc and above
 870308                                                                 1 No.     4.7%         51781
              with automatic transmission
 870399       Others                                                              2%
  8704        Motor vehicles for the transport of goods                           2%




                                              140
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Tariff Item                      Description of goods                     Unit              per unit in Rs.
                                                                                   Rate
                                                                                                 ()


    (1)                                    (2)                            (3)      (4)            (5)
              Special purpose motor vehicles, other than those
              principally designed for the transport of persons or
  8705        goods (for example, breakdown lorries, crane lorries,                2%
              fire fighting vehicles, concrete-mixers lorries, spraying
              lorries, mobile workshops, mobile radiological units)
              Chassis fitted with engines, for the motor vehicles of
  8706                                                                             2%
              headings 8701 to 8705
              Bodies (including cabs), for the motor vehicles of
  8707                                                                             2%
              headings 8701 to 8705

              Parts and accessories of the motor vehicles of headings
  8708
              8701 to 8705

 870801       Bumpers and other parts and components of tractors          Kg       2%            13.2

 870802       Safety seat belts and parts thereof                                  2%
 870803       Brakes and servo brakes and parts thereof                            2%

 870804       Gear boxes and parts thereof                                         2%

              Drive axles with differential, whether or not provided
 870805       with other transmission components, non-driving axles       Kg       2%            13.2
              and parts thereof

 870806       Road wheels and parts thereof                                        2%

 870807       Suspension systems and parts thereof                                 2%

 870808       Radiators and parts thereof                                          2%

 870809       Silencers (mufflers) and exhaust pipes and parts thereof             2%

 870810       Clutches and parts thereof                                           2%

              Steering wheels, steering columns, steering boxes and
 870811                                                                            2%
              parts thereof

 870812       Safety airbags with inflator systems and parts thereof               2%

              Vibration dampeners and other parts,                 made
 870813                                                                            2%
              predominantly of ABS/Poly carbonate ABS
              Vibration dampeners and other               parts,   made
 870814                                                                            2%
              predominantly of synthetic rubber
 870899       Others                                                      Kg       2%            13.2


                                                 141
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Tariff Item                         Description of goods                   Unit                per unit in Rs.
                                                                                      Rate
                                                                                                    ()


    (1)                                     (2)                             (3)       (4)            (5)
              Works trucks, self-propelled, not fitted with lifting or
              handling equipment, of the type used in factories,
  8709        warehouses, dock areas or airports for short distance                   2%
              transport of goods; tractors of the type used on railway
              station platforms; parts of the foregoing vehicles
              Tanks and other armoured fighting vehicles, motorized,
  8710        whether or not fitted with weapons, and parts of such                   Nil
              vehicles
              Motorcycles (including mopeds) and cycles fitted with
  8711                                                                                2%
              an auxiliary motor, with or without side-cars
              Bicycles and other cycles (including delivery tricycles),
  8712
              not motorised

 871201       Bicycle single speed with or without accessories             1 No.      2%             67

              Multi-speed bicycle with gears/geared hub or having
 871202       multi-speed chain wheel and crank with multi-speed           1 No.      9.1%          684
              free wheel, with or without accessories
              Mountain terrain bicycle with multi speed gear with or
 871203                                                                    1 No.      8.2%          323
              without accessories

 871204       Delivery tricycle for goods/Cycle rickshaws                  1 No.      2%             67

 871299       Others                                                       1 No.      2%             67
              Carriages for disabled persons, whether or not
  8713                                                                                2%
              motorised or otherwise mechanically propelled
              Parts and accessories of vehicles of headings 8711 to
  8714
              8713
 871401       BB axle                                                     100 Pcs     2%             55
 871402       BB Cup set of 3                                              1 Set      2%            0.5
 871403       Deleted
 871404       Brake set                                                    1 Set      2%            2.3
 871405       Chain                                                       100 Pcs     2%            117
 871406       Chain Adjuster                                               Pair       2%            0.1
              Single speed Chain wheel and Crank (Crank made of
 871407                                                                    1 Set      2%            2.5
              steel)
 871408       Cotter pin-Set of 2                                          1 Set      2%            0.1
 871409       Frame made of steel with or without BB cup and axle          Piece      2%            12.9
 871410       Fork                                                        100 Pcs     2%           392.4
 871411       Fork Fitting                                                 1 Set      2%            0.7
 871412       Free wheel single speed                                     100 Pcs     2%            88.4

                                                  142
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                                                                                       Drawback
Tariff Item                       Description of goods                        Unit                per unit in Rs.
                                                                                         Rate
                                                                                                       ()


    (1)                                   (2)                                  (3)       (4)            (5)
 871413       Handle bar made of steel                                        1 Set      2%            4.3
 871414       Handle stem made of steel                                      100 Pcs     2%           109.6

 871415       Hub (front or rear) made of steel                              100 Pcs     2%           118.7

 871416       Lamp bracket                                                   100 Pcs     2%            23.1
 871417       Mudguard (pair)                                                 Pair       2%            3.7
 871418       Pedal (pair)                                                    Pair       2%            1.5
 871419       Rim (pair) made of steel                                        Pair       2%            5.8
 871420       Saddle                                                         100 Pcs     2%           354.4
 871421       Seat Pillar                                                    100 Pcs     2%            34.4
 871422       Spokes set of 144 pieces                                        1 Set      2%            4.2
              Single speed Chain wheel and Crank (Crank made of
 871423                                                                        Kg        2%            13.5
              aluminium)

 871424       Cranks made of aluminium                                         Kg        2%             9

 871425       Triple chain wheel and crank set                                1 Set      2%            3.5

 871426       Handle Bar Switch                                               Piece      2%            13.4

 871427       Half Collets for engine valves                                  Piece      2%            1.4

              Motorcycles including Moped Chain/ Automotive Timing
 871428                                                                        Kg        2%            13.5
              Chains (all types including spares)
 871429       Chain wheel                                                     Piece      2%             10
 871430       Multispeed free wheel                                           Piece      2%            2.8
              Frame made of aluminium with or without BB cup and
 871431                                                                       Piece      2%             15
              axle
 871499       Others                                                           Kg        2%             9

  8715        Baby carriages and parts thereof                                           2%

              Trailers and semi-trailers; other           vehicles,   not
  8716
              mechanically propelled; parts thereof
              Self-loading or self-unloading trailers and semi trailers of
 871601                                                                       1 No.      2%           3364
              a type used for agricultural purposes
 871699       Others                                                                     2%
                                            CHAPTER ­ 88
                             AIRCRAFT , SPACECRAFT, AND PARTS THEREOF
              Balloons and dirigibles; gliders, hang gliders and other
  8801                                                                                    2%
              non-powered aircraft




                                                 143
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Tariff Item                         Description of goods                      Unit              per unit in Rs.
                                                                                       Rate
                                                                                                     ()


    (1)                                     (2)                               (3)      (4)            (5)
                 Other aircraft (for example, helicopters, aeroplanes);
  8802           spacecraft (including satellites) and suborbital and                   2%
                 spacecraft launch vehicles
  8803           Parts of goods of heading 8801 or 8802                                 2%
                 Parachutes (including dirigible parachutes and
  8804           paragliders) and rotochutes; parts thereof and                         2%
                 accessories thereto
                 Aircraft launching gear; deck-arrestor or similar gear;
  8805                                                                                  2%
                 ground flying trainers; parts of the foregoing articles
                                               CHAPTER ­ 89
                                  SHIPS, BOATS AND FLOATING STRUCTURES
                 Cruise ships, excursion boats, ferry-boats, cargo ships,
  8901           barges and similar vessels for the transport of persons               Nil
                 or goods
                 Fishing vessels; factory ships and other vessels for
  8902                                                                                 Nil
                 processing or preserving fishery products
                 Yachts and other vessels for pleasure or sports; rowing
  8903                                                                                 2%
                 boats and canoes
  8904           Tugs and pusher craft                                                 Nil
                 Light-vessels, fire-floats, dredgers, floating cranes, and
                 other vessels the navigability of which is subsidiary to
  8905
                 their main function; floating docks; floating or
                 submersible drilling or production platforms
 890501          Floating/submersible drilling or production platform                  2%
 890599          Others                                                                Nil
                 Other vessels, including warships and lifeboats other
  8906                                                                                 Nil
                 than rowing boats
                 Other floating structures ( for example, rafts, tanks,
  8907                                                                                 2%
                 coffer-dams, landing-stages, buoys and beacons)
  8908           Vessels and other floating structures for breaking up                 Nil
                                                  CHAPTER ­ 90
              OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION,
      MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; PARTS AND ACCESSORIES THEREOF
            Optical fibres and optical fibre bundles; optical fibre
            cables other than those of heading 8544; sheets and
            plates of polarising material; lenses (including contact
  9001
            lenses), prisms, mirrors and other optical elements, of
            any material, unmounted, other than such elements of
            glass not optically worked
                                                  144
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Tariff Item                      Description of goods                     Unit              per unit in Rs.
                                                                                   Rate
                                                                                                 ()


    (1)                                  (2)                              (3)      (4)            (5)
              Optical fibres and optical fibre bundles; optical fibre
 900101                                                                            1%
              cables other than those of heading 8544
 900199       Others                                                               1.5%
              Lenses, prisms, mirrors and other optical elements, of
              any material, mounted, being parts of or fittings for
  9002                                                                             1.5%
              instruments or apparatus, other than such elements of
              glass not optically worked
              Frames and mountings for spectacles, goggles or the
  9003                                                                             1.5%
              like, and parts thereof
              Spectacles, goggles and the like, corrective, protective
  9004                                                                             1.5%
              or other
              Binoculars, monoculars, other optical telescopes, and
              mountings therefor; other astronomical instruments
  9005                                                                             1.5%
              and mountings therefor, but not including instruments
              for radio-astronomy
              Photographic (other than cinematographic) cameras;
  9006        photographic flashlight apparatus and flash bulbs other              1.5%
              than discharge lamps of heading 8539
              Cinematographic cameras and projectors whether or
  9007        not incorporating sound recording or reproducing                     1.5%
              apparatus
              Image projectors, other than cinematographic;
  9008        photographic (other than cinematographic) enlargers                  1.5%
              and reducers
  9009        Omitted
              Apparatus and equipment for photographic (including
              cinematographic) laboratories, not specified or
  9010                                                                             1.5%
              included elsewhere in this chapter; negatoscopes;
              projection screens
              Compound optical microscopes, including those for
  9011        photomicro-graphy,       cine-photomicrography         or            1.5%
              microprojection
              Microscopes other than optical microscopes;
  9012                                                                             1.5%
              diffraction apparatus
              Liquid crystal devices not constituting articles provided
              for more specifically in other headings; lasers, other
  9013        than laser diodes; other optical appliances and                      1%
              instruments, not specified or included else where in
              this Chapter
              Direction finding compasses; other navigational
  9014                                                                             1.5%
              instruments and appliances
                                               145
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                                                                                 Drawback
Tariff Item                      Description of goods                     Unit              per unit in Rs.
                                                                                   Rate
                                                                                                 ()


    (1)                                  (2)                              (3)      (4)            (5)
              Surveying (including photo-grammetrical surveying),
              hydrographic,         oceanographic,        hydrological,
  9015                                                                             1.5%
              meterological or geo-physcial instruments and
              appliances, excluding com-passes; rangefinders
              Balances of a sensitivity of 5cg or better, with or
  9016                                                                             1.5%
              without weights
              Drawing, marking-out or mathematical calculating
              instruments (for example, drafting machines, panto-
              graphs, protractors, drawing sets, slide rules, disc
  9017        calculators); instruments for measuring length, for use              1.5%
              in the hand (for example, measuring rods and tapes,
              micrometers, callipers), not specified or included
              elsewhere in this chapter
              Instruments and appliances used in medical, surgical,
              dental or veterinary sciences, including scientigraphic
  9018                                                                             1.5%
              apparatus, other electro-medical apparatus and sight-
              testing instruments
              Mechano-therapy appliances; massage apparatus;
              psychological aptitude-testing apparatus; ozone
  9019                                                                             1.5%
              therapy, oxygen therapy, aerosol therapy, artificial
              respiration or other therapeutic respiration apparatus
              Other breathing appliances and gas masks, excluding
  9020        protective masks having neither mechanical parts nor                 1.5%
              replaceable filters
              Orthopaedic appliances, including crutches, surgical
              belts and trusses; splints and other fracture appliances;
  9021        artificial parts of the body; hearing aids and other                 1.5%
              appliances which are worn or carried, or implanted in
              the body, to compensate for a defect or disability
              Apparatus based on the use of X-rays or of alpha, beta
              or gamma radiations, whether or not for medical,
              surgical, dental or veterinary uses, including
  9022        radiography or radiotherapy apparatus, X-ray tubes                   1.5%
              and other X-ray generators, high tension generators,
              control panels and desks, screens, examination or
              treatment tables, chairs and the like
              Instruments, apparatus and models, designed for
  9023        demonstrational purposes (for example, in education                  1.5%
              or exhibitions), unsuitable for other uses




                                               146
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                                                                                  Drawback
Tariff Item                      Description of goods                      Unit              per unit in Rs.
                                                                                    Rate
                                                                                                  ()


    (1)                                  (2)                               (3)      (4)            (5)
              Machines and appliances for testing the hardness,
              strength, compressibility, elasticity or other mechanical
  9024                                                                              1.5%
              properties of materials (for example, metals, wood,
              textiles, paper, plastics)
              Hydrometers and similar floating instruments,
              thermometers, pyrometers, barometers, hygrometers
  9025                                                                              1.5%
              and psychrometers, recording or not, and any
              combination of these instruments
              Instruments and apparatus for measuring or checking
              the flow, level, pressure or other variables of liquids or
  9026        gases (for example, flow meters, level gauges,                        1%
              manometers, heat meters), excluding instruments and
              apparatus of heading 9014, 9015, 9028 or 9032)
              Instrments and apparatus for physical or chemical
              analysis (for example, polarimeters, refractometers,
              spectrometers, gas or smoke analysis apparatus);
              instruments and apparatus for measuring or checking
  9027                                                                              1%
              viscosity, porosity, expansion, surfacetension or the
              like; instruments and apparatus for measuring           or
              checking quantities of heat, sound or light (including
              exposure meters); microtomes
              Gas, liquid or electricity supply or production meters,
  9028                                                                              1.5%
              including calibrating meters therefor
              Revolution counters, produc-tion counters, taximeters,
              mileometers, pedometers and the like; speed
  9029                                                                              1.5%
              indicators and tacho meters, other than those of
              heading 9014 or 9015; stroboscopes
              Oscilloscopes, spectrum ana-lysers and other
              instruments and apparatus for measuring or checking
              electrical quantities, excluding meters of heading 9028;
  9030                                                                              1%
              instruments and apparatus for measuring or detecting
              alpha, beta, gamma, X-ray, cosmic or other ionising
              radiations
              Measuring or checking instruments, appliances and
  9031        machines, not specified or included elsewhere in this                 1%
              chapter; profile projectors
              Automatic regulating or controlliing instruments and
  9032                                                                              1.5%
              apparatus
              Parts and accessories (not specified or included
  9033        elsewhere in this chapter) for machines, appliances,                  1.5%
              instru-ments or apparatus of chapter 90
                                               147
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Tariff Item                     Description of goods                     Unit              per unit in Rs.
                                                                                  Rate
                                                                                                ()


    (1)                                 (2)                              (3)      (4)            (5)
                                         CHAPTER ­ 91
                             CLOCKS AND WATCHES AND PARTS THEREOF
              Wrist-watches, pocket-watches and other watches,
  9101        including stop-watches, with case of precious metal or              Nil
              of metal clad with precious metal
              Wrist-watches, pocket-watches and other watches,
  9102        including stop watches, other than those of heading                 1.5%
              9101
              Clocks with watch movements, excluding clocks of
  9103                                                                            1.5%
              heading 9104

              Instrument panel clocks and clocks of a similar type for
  9104                                                                            1.5%
              vehicles, aircraft, spacecraft or vessels
  9105        Other clocks                                                        1.5%
              Time of day recording appa-ratus and apparatus for
              measuring, recording or otherwise indicating intervals
  9106        of time, with clock or watch movement or with                       1.5%
              synchro-nous motor (for example, time-registers, time-
              recorders)
              Time switches with clock or watch movement or with
  9107                                                                            1.5%
              synchronous motor
  9108        Watch movements, complete and assembled                             1.5%
  9109        Clock movements, complete and assembled                             1.5%
              Complete watch or clock movements, unassembled or
              partly assembled (movement sets); incomplete watch
  9110                                                                            1.5%
              or clock movements, assembled; rough watch or clock
              movements
  9111        Watch cases and parts thereof
              Cases of precious metal or of metal clad with precious
 911101                                                                           Nil
              metals
 911199       Others                                                              1.5%
              Clock cases and cases of a similar type for other goods
  9112
              of this chapter, and parts thereof
              Cases of precious metal or of metal clad with precious
 911201                                                                           Nil
              metals
 911299       Others                                                              1.5%
              Watch straps, watch bands and watch bracelets, and
  9113
              parts thereof
 911301       Of precious metal or of metal clad with precious metals             Nil
 911399       Others                                                              1.5%
                                              148
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Tariff Item                     Description of goods                     Unit              per unit in Rs.
                                                                                  Rate
                                                                                                ()


    (1)                                 (2)                              (3)      (4)            (5)
  9114        Other clock or watch parts                                          1.5%
                                       CHAPTER ­ 92
                MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES OF SUCH ARTICLES
              Pianos, including automatic pianos; harpsi-chords and
  9201                                                                            1.5%
              other keyboard stringed instruments
              Other string musical instruments (for example, guitars,
  9202                                                                            1.5%
              violins, harps)
  9203        Omitted
  9204        Omitted
              Wind musical instruments (for example, keyboard pipe
              organs, accordions, clarinets, trumpets, bagpipes)
  9205                                                                            1.5%
              other than fairground organs and mechanical street
              organs
              Percussion musical instruments (for example, drums,
  9206                                                                            1.5%
              xylophones, cymbals, castanets, maracas)

              Musical instruments, the sound of which is produced,
  9207        or must be amplified, electrically (for example, organs,            1.5%
              guitars, accordions)

              Musical boxes, fairground organs, mechanical street
              organs, mechanical singing birds, musical saws and
              other musical instruments not falling within any other
  9208                                                                            1.5%
              heading of this Chapter; decoy calls of all kinds;
              whistles, call horns and other mouth-blown sound
              signalling instruments
              Parts (for example, mechanisms for musical boxes) and
              accessories (for example, cards, discs and rolls for
  9209                                                                            1.5%
              mechanical instruments) of musical instruments;
              metronomes, tuning forks and pitch pipes of all kinds
                                       CHAPTER ­ 93
                     ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

              Military weapons, other than revolvers, pistols and the
  9301                                                                            Nil
              arms of heading 9307

              Revolvers and pistols, other than those of heading
  9302                                                                            Nil
              9303 or 9304




                                              149
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 Tariff Item                     Description of goods                     Unit              per unit in Rs.
                                                                                   Rate
                                                                                                 ()


     (1)                                 (2)                              (3)      (4)            (5)
               Other firearms and similar devices which operate by
               the firing of an explosive charge (for example, sporting
               shotguns and rifles, muzzle-loading firearms, Very
   9303        pistols and other devices designed to project only                  Nil
               signal flares, pistols and revolvers for firing blank
               ammunition, captive-bolt humane killers, line-throwing
               guns)
               Other arms (for example, spring, air or gas guns and
   9304                                                                            Nil
               pistols, truncheons), exclu-ding those of heading 9307
               Parts and accessories of articles of headings 9301 to
   9305                                                                            Nil
               9304
               Bombs , grenades, torpedoes, mines, missiles, and
               similar munitions of war and parts thereof; cartridges
   9306                                                                            Nil
               and other ammunition and projectiles and parts
               thereof, including shot and cartridge wads
               Swords, cut lasses, bayonets, lances and similar arms
   9307                                                                            Nil
               and parts thereof and scabbards and sheaths therefor
                                               CHAPTER ­ 94
 FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS;
LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED
                       NAME-PLATES AND THE LIKE; PREFABRICATED BUILDINGS

               Seats (other than those of heading 9402), whether or
   9401                                                                            1.5%
               not convertible into beds, and parts thereof
               Medical, surgical, dental or veterinary furniture (for
               example, operating tables, examination tables,
               hospital beds with mechanical fittings, dentists'
   9402                                                                            1.5%
               chairs); barbers' chairs and similar chairs, having
               rotating as well as both reclining and elevating
               movements; parts of the foregoing articles

   9403        Other furniture and parts thereof                                   1.5%

               Mattress supports; articles of bedding and similar
               furnishing (for example, mattresses, quilts,
               eiderdowns, cushions, pouffes and pillows) fitted with
   9404
               springs or stuffed or internally fitted with any
               material or of cellular rubber or plastics, whether or
               not covered

               Pillow/Cushions/Quilts/Pouffles made of cotton fabric
  940401                                                                  Kg       2.8%            32
               filled with poly-fil

                                               150
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Tariff Item                         Description of goods                   Unit              per unit in Rs.
                                                                                    Rate
                                                                                                  ()


    (1)                                     (2)                            (3)      (4)            (5)

              Pillow/Cushions/Quilts/Pouffles made of man made
 940402                                                                    Kg       2.3%            20
              textile fabric filled with poly-fil


              Other Pillow/Cushions/Quilts/ Pouffles filled with poly-
 940403                                                                    Kg       2.5%            26
              fil

 940499       Others                                                                1.5%

              Lamps and lighting fittings including searchlights and
              spotlights and parts thereof, not elsewhere specified
              or included; illuminated signs, illuminated name-
  9405
              plates and the like, having a permanently fixed light
              source, and parts thereof not elsewhere specified or
              included

 940501       Of Brass                                                     Kg       2.2%           39.2
 940502       Of Copper                                                    Kg       2.2%            50
 940503       Of Wrought iron                                                       1.8%
 940504       Of Aluminium                                                          1.5%
 940505       Of Glass                                                              2.2%           24.5
 940599       Others                                                                1.5%
  9406        Prefabricated buildings                                               1.5%
                                       CHAPTER ­ 95
              TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF
  9501        Deleted
  9502        Deleted
              Tricycles, scooter, pedal cars and similar wheeled
              toys, dolls' carriages, dolls; other toys; reduced-size
  9503
              ("scale") models and similar recreational models,
              working or not; puzzles of all kinds

 950301       Cricket bats made of plastic                                          1.5%
 950302       Plastic rounder bat                                                   1.5%

              Cricket set made of plastic consisting of two bats, two
 950303                                                                             1.5%
              balls, two bases and six stumps in a nylon carrying bag


              Soft toys made of textile fabrics with or without polyfill
 950304                                                                             1.5%
              stuffing

 950399       Other                                                                 1.5%

                                                  151
                                                                                           Drawback cap
                                                                                Drawback
Tariff Item                        Description of goods                  Unit              per unit in Rs.
                                                                                  Rate
                                                                                                ()


    (1)                                    (2)                           (3)      (4)            (5)

              Video game consoles and machines, articles of funfair,
              table or parlour games, including pintables, billiards,
  9504
              special tables for casino games and automatic bowling
              alley equipment

 950401       Carrom Board, with or without coins and strikers                    1.5%
 950499       Others                                                              1.5%

              Festive, carnival or other entertainment articles,
  9505                                                                            1.5%
              including conjuring tricks and novelty jokes


              Articles and equipment for general physical exercise,
              gymnastics, athletics, other sports (including table-
  9506        tennis) or out-door games, not specified or included
              elsewhere in this Chapter; swimming pools and
              paddling pools
 950601       Table tennis bat                                          Piece     4.9%           42.8
 950602       Table tennis table                                        Piece     3.4%           809
 950603       Lawn-tennis balls                                         Piece     2.2%           1.9

              Inflatable balls made predominantly of synthetic
 950604                                                                           1.7%
              material, other than polyurethane

 950605       Inflatable balls made of Polyurethane                     Piece     4.3%           24.5

 950606       Cricket balls with outer covering of leather                        1.5%

              Cricket, Hockey, Boxing, Football and other Sports
 950607                                                                           1.5%
              Gloves

 950608       Cricket bat made of English willow                        Piece     7.3%           697

 950609       Cricket bat made of other than English willow             Piece     6.3%           87.8

 950610       Made-up sports nets of nylon                               Kg        3%            24.3

              Made-up sports nets of other           man made textile
 950611                                                                  Kg       3.2%           15.9
              material

 950612       Swimming pools and paddling pools                                   1.5%

 950613       Rubber bladders                                                     1.5%


                                                 152
                                                                                           Drawback cap
                                                                                Drawback
Tariff Item                      Description of goods                    Unit              per unit in Rs.
                                                                                  Rate
                                                                                                ()


    (1)                                  (2)                              (3)     (4)            (5)

              Protective sports gear (excluding leg guards) whether
 950614       padded or not, including shoulder guards and shin                   1.7%
              guards

 950615       Rounders bat made of wood                                           1.5%

 950616       Leg guards                                                 Pair     2.7%           52.3
 950699       Others                                                              1.5%

              Fishing rods, fish-hooks and other line fishing tackle;
              fish landing nets, butterfly nets and similar nets;
  9507                                                                            1.5%
              decoy "birds" (other than those of heading 9208 or
              9705) and similar hunting or shooting requisites


              Roundabouts, swings, shooting galleries and other
  9508        fairground amusements; traveling circuses, traveling                1.5%
              menageries and traveling theatres

                                          CHAPTER ­ 96
                              MISCELLANEOUS MANUFACTURED ARTICLES
              Worked ivory, bone, tortoise-shell, horn, antlers,
              coral, mother-of-pearl and other animal carving
  9601                                                                             Nil
              material, and articles of these materials (including
              articles obtained by moulding)
              Worked vegetable or mineral carving material and
              articles of these materials moulded or carved articles
              of wax, of stearin, of natural gums or natural resins or
  9602        of modelling pastes, and other moulded or carved                    1.5%
              articles, not elsewhere specified or included; worked,
              unhardened gelatin (except gelatin of heading 3503)
              and articles of unhardened gelatin
              Brooms, brushes (including brushes constituting parts
              of machines, appliances or vehicles), hand-operated
              mechanical floor sweepers, not motorised, mops and
  9603                                                                            1.5%
              feather dusters; prepared knots and tufts for broom
              or brush making; paint pads and rollers; squeegees
              (other than roller squeegees)
  9604        Hand sieves and hand riddles                                        1.5%

              Travel sets for personal toilet, sewing or shoe or
  9605                                                                            1.5%
              clothes cleaning


                                               153
                                                                                              Drawback cap
                                                                                   Drawback
Tariff Item                       Description of goods                     Unit               per unit in Rs.
                                                                                     Rate
                                                                                                   ()


    (1)                                   (2)                              (3)       (4)            (5)

              Buttons, press-fasteners, snap-fasteners and press-
  9606        studs, button moulds and other parts of these articles;                1.5%
              button blanks

  9607        Slide fasteners and parts thereof                                      1.5%

              Ball point pens; felt tipped and other porous-tipped
              pens and markers; fountain pens; stylograph pens and
              other pens; duplicating stylos; propelling or sliding
  9608
              pencils; pen holders, pencil holders and similar
              holders; parts (including caps and clips) of the
              foregoing articles, other than those of heading 9609

 960801       Ball point pens                                           1000 Pcs     4.2%          270.7

 960802       Felt tipped and other porous tipped pens and markers      1000 Pcs     4.4%           645

 960803       Fountain pens; stylograph pens and other pens             1000 Pcs     4.2%          270.7

 960804       Propelling or sliding pencils                             1000 Pcs     2.2%           508

 960899       Others including parts                                                 1.5%
              Pencils (other than pencils of heading 9608), crayons,
  9609        pencil leads, pastels, drawing charcoals, writing or                   1.5%
              drawing chalks and tailors' chalks
              Slates and boards, with writing or drawing surfaces,
  9610                                                                               1.5%
              whether or not framed
              Date, sealing or numbering stamps, and the like
              (including devices for printing or embossing labels),
  9611        designed for operating in the hand; hand-operated                      1.5%
              composing sticks and hand printing sets incorporating
              such composing sticks
              Typewriter or similar ribbons, inked or otherwise
              prepared for giving impressions, whether or not on
  9612                                                                               1.5%
              spools or in cartridges; ink-pads, whether or not
              inked, with or without boxes
              Cigarette lighters and other lighters, whether or not
  9613        mechanical or electrical, and parts thereof other than                 1.5%
              flints and wicks
              Smoking pipes (including pipe bowls) and cigar or
  9614                                                                               1.5%
              cigarette holders, and parts thereof


                                                154
                                                                                           Drawback cap
                                                                                Drawback
Tariff Item                      Description of goods                    Unit              per unit in Rs.
                                                                                  Rate
                                                                                                ()


    (1)                                  (2)                             (3)      (4)            (5)
              Combs, hair-slides and the like, hairpins, curling pins,
  9615        curling grips, hair-curlers and the like, other than
              those of heading 8516, and parts thereof
 961501       Combs, made of plastics/metal                                       1.5%
 961599       Others                                                              1.5%
              Scent sprays and similar toilet sprays, and mounts and
  9616        heads therefor; powder-puffs and pads for the                       1.5%
              application of cosmetics or toilet preparations
              Vacuum flasks and other vacuum vessels, complete
  9617                                                                            1.5%
              with cases; parts thereof other than glass inners
              Tailors' dummies and other lay figures; automata and
  9618        other animated displays, used for shop window                       1.5%
              dressing
              Sanitary towels (pads) and tampons, napkins and
  9619        napkin liners for babies and similar articles, of any               1.5%
              material

  9620        Monopods, bipods, tripods and similar articles                      1.5%
                                         CHAPTER ­ 97
                         WORKS OF ART, COLLECTOR'S' PIECES AND ANTIQUES
              Paintings, drawings and pastels, executed entirely by
              hand, other than drawings of heading 4906 and other
  9701                                                                             Nil
              than hand-painted or hand-decorated manufactured
              articles; collages and similar decorative plaques

  9702        Original engravings, prints and lithographs                          Nil

  9703        Original sculptures and statuary, in any material                    Nil

              Postage or revenue stamps, stamp-post marks, first-
              day covers, postal stationery (stamped paper), and
  9704                                                                             Nil
              the like, used or unused , other than those of heading
              4907

              Collections and collectors' pieces of zoological,
              botanical, mineralogical, anatomical, historical,
  9705                                                                             Nil
              archaeological, paleontological, ethnographic or
              numismatic interest

  9706        Antiques of an age exceeding one hundred years                       Nil



                                               155
                                                 Table


                                                                    Drawback       Drawback cap per
Tariff Item               Description of goods              Unit
                                                                      Rate           unit in Rs.()


    (1)                           (2)                       (3)        (4)               (5)


                                         CHAPTER ­ 61
              ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED
               Men's or boys' overcoats, carcoats, capes,
               cloaks, anoraks (including ski-jackets),
  6101         wind-cheaters, wind-jackets and similar
               articles, knitted or crocheted, other than
               those of heading 6103
 610101        Of Cotton                                               1%
               Of Blend containing Cotton and Man Made
 610102                                                               1.3%
               Fibre
 610103        Of Man Made Fibres                                     1.7%
 610104        Of Silk (other than containing Noil silk)              0.8%
 610105        Of Wool                                                0.9%
               Of Blend containing Wool and Man Made
 610106                                                               0.9%
               Fibre
 610199        Of Others                                              0.8%
               Women's or girls' overcoats, car-coats,
               capes, cloaks, anoraks (including ski-
  6102         jackets), wind-cheaters, wind-jackets and
               similar articles, knitted or crocheted,
               other than those of heading 6104
 610201        Of Cotton                                               1%
               Of Blend containing Cotton and Man Made
 610202                                                               1.3%
               Fibre
 610203        Of Man Made Fibres                                     1.7%
 610204        Of Silk (other than containing Noil silk)              0.8%
 610205        Of Wool                                                0.9%
               Of Blend containing Wool and Man Made
 610206                                                               0.9%
               Fibre
 610299        Of Others                                              0.8%
               Men's or boys' suits, ensembles, jackets,
               blazers, trousers, bib and brace overalls,
  6103
               breeches and shorts (other than swim
               wear), knitted or crocheted
               Suits (combination comprising of at least
 610301
               one trouser and one jacket)

                                                 156
                                                                  Drawback   Drawback cap per
Tariff Item                Description of goods            Unit
                                                                    Rate       unit in Rs.()


    (1)                            (2)                     (3)      (4)            (5)
61030101      Of Cotton                                             1%
              Of Blend containing Cotton and Man Made
61030102                                                           1.3%
              Fibre
61030103      Of Man Made Fibres                                   1.7%
61030104      Of Silk (other than containing Noil silk)            0.8%
61030105      Of Wool                                              0.9%
              Of Blend containing Wool and Man Made
61030106                                                           0.9%
              Fibre
61030199      Of Others                                            0.8%

 610302       Jackets, blazers


61030201      Of Cotton                                             1%

              Of Blend containing Cotton and Man Made
61030202                                                           1.3%
              Fibre
61030203      Of Man Made Fibres                                   1.7%

61030204      Of Silk (other than containing Noil silk)            0.8%

61030205      Of Wool                                              0.9%
              Of Blend containing Wool and Man Made
61030206                                                           0.9%
              Fibre
              Of Cotton containing 1% or more by weight
61030207                                                            1%
              of spandex/ lycra/elastane
61030299      Of Others                                            0.8%
 610303       Trousers, full pants
61030301      Of Cotton                                             1%
              Of Blend containing Cotton and Man Made
61030302                                                           1.1%
              Fibre
61030303      Of Man Made Fibres                                   1.2%
61030304      Of Silk (other than containing Noil silk)            0.8%
61030305      Of Wool                                              0.9%
              Of Blend containing Wool and Man Made
61030306                                                           0.9%
              Fibre
              Of Cotton containing 1% or more by weight
61030307                                                            1%
              of spandex/ lycra/elastane
61030399      Of Others                                            0.8%
              Others (including capri/three-fourth pants
 610304
              and ensembles)
61030401      Of Cotton                                            1.3%
              Of Blend containing Cotton and Man Made
61030402                                                           1.2%
              Fibre

                                                  157
                                                                  Drawback   Drawback cap per
Tariff Item              Description of goods              Unit
                                                                    Rate       unit in Rs.()


    (1)                          (2)                       (3)      (4)            (5)
61030403      Of Man Made Fibres                                   1.2%
61030404      Of Silk (other than containing Noil silk)            0.8%
61030405      Of Wool                                              0.9%
              Of Blend containing Wool and Man Made
61030406                                                           0.9%
              Fibre
              Of Cotton containing 1% or more by weight
61030407                                                           1.3%
              of spandex/ lycra/elastane
61030499      Of Others                                            0.8%
              Women's or girls' suits, ensembles,
              jackets, blazers, dresses, skirts, divided
  6104        skirts, trousers, bib and brace overalls,
              breeches and shorts (other than swim
              wear), knitted or crocheted
              Suits (combination comprising of at least
 610401
              one trouser and one jacket)
61040101      Of Cotton                                             1%
              Of Blend containing Cotton and Man Made
61040102                                                           1.3%
              Fibre
61040103      Of Man Made Fibres                                   1.7%
61040104      Of Silk (other than containing Noil silk)            0.8%
61040105      Of Wool                                              0.9%
              Of Blend containing Wool and Man Made
61040106                                                           0.9%
              Fibre
61040199      Of Others                                            0.8%
 610402       Jackets, blazers
61040201      Of Cotton                                             1%
              Of Blend containing Cotton and Man Made
61040202                                                           1.3%
              Fibre
61040203      Of Man Made Fibres                                   1.7%
61040204      Of Silk (other than containing Noil silk)            0.8%
61040205      Of Wool                                              0.9%
              Of Blend containing Wool and Man Made
61040206                                                           0.9%
              Fibre
              Of Cotton containing 1% or more by weight
61040207                                                            1%
              of spandex/ lycra/elastane
61040299      Of Others                                            0.8%
              Dresses/frocks, skirts, divided skirts,
 610403
              trousers, full pants
61040301      Of Cotton                                            1.3%
              Of Blend containing Cotton and Man Made
61040302                                                           1.2%
              Fibre

                                                158
                                                                    Drawback   Drawback cap per
Tariff Item               Description of goods               Unit
                                                                      Rate       unit in Rs.()


    (1)                           (2)                        (3)      (4)            (5)
61040303      Of Man Made Fibres                                     1.2%
61040304      Of Silk (other than containing Noil silk)              0.8%
61040305      Of Wool                                                0.9%
              Of Blend containing Wool and Man Made
61040306                                                             0.9%
              Fibre
              Of Cotton containing 1% or more by weight
61040307                                                             1.3%
              of spandex/ lycra/elastane
61040399      Of Others                                              0.8%
              Others (including capri/three-fourth pants
 610404
              and ensembles)
61040401      Of Cotton                                              1.3%
              Of Blend containing Cotton and Man Made
61040402                                                             1.2%
              Fibre
61040403      Of Man Made Fibres                                     1.2%
61040404      Of Silk (other than containing Noil silk)              0.8%
61040405      Of Wool                                                0.9%
              Of Blend containing Wool and Man Made
61040406                                                             0.9%
              Fibre
              Of Cotton containing 1% or more by weight
61040407                                                             1.3%
              of spandex/ lycra/elastane
61040499      Of Others                                              0.8%

  6105        Men's or boys' shirts, knitted or crocheted

 610501       Of Cotton                                               1%
              Of Blend containing Cotton and Man Made
 610502                                                              1.3%
              Fibre
 610503       Of Man Made Fibres                                     1.7%
 610504       Of Silk (other than containing Noil silk)              0.8%
 610505       Of Wool                                                0.9%
              Of Blend containing Wool and Man Made
 610506                                                              0.9%
              Fibre
              Of Cotton containing 1% or more by weight
 610507                                                               1%
              of spandex/lycra/ elastane
 610599       Of Others                                              0.8%
              Women's or girls' blouses, shirts and shirt-
  6106
              blouses, knitted or crocheted
 610601       Of Cotton                                              1.3%
              Of Blend containing Cotton and Man Made
 610602                                                              1.5%
              Fibre
 610603       Of Man Made Fibres                                     1.7%
 610604       Of Silk (other than containing Noil silk)              0.8%
 610605       Of Wool                                                0.9%
                                                159
                                                                    Drawback   Drawback cap per
Tariff Item               Description of goods               Unit
                                                                      Rate       unit in Rs.()


    (1)                           (2)                        (3)      (4)            (5)
              Of Blend containing Wool and Man Made
 610606                                                              0.9%
              Fibre
              Of Cotton containing 1% or more by weight
 610607                                                              1.3%
              of spandex/lycra/ elastane
 610699       Of Others                                              0.8%
              Men's or boys' underpants, briefs,
              nightshirts, pyjamas, bathrobes, dressing
  6107
              gowns and similar articles, knitted or
              crocheted
              Nightshirts, pyjamas, bath robes and
 610701
              dressing gowns and similar articles
61070101      Of Cotton                                              1.3%
              Of Blend containing Cotton and Man Made
61070102                                                             1.5%
              Fibre
61070103      Of Man Made Fibres                                     1.7%
61070104      Of Silk (other than containing Noil silk)              0.8%
61070105      Of Wool                                                0.9%
              Of Blend containing Wool and Man Made
61070106                                                             0.9%
              Fibre
              Of Cotton containing 1% or more by weight
61070107                                                             1.3%
              of spandex/lycra/ elastane
61070199      Of Others                                              0.8%

 610702       Briefs, underpants and similar articles

61070201      Of Cotton                                               1%
              Of Blend containing Cotton and Man Made
61070202                                                             1.3%
              Fibre
61070203      Of Man Made Fibres                                     1.7%
61070204      Of Silk (other than containing Noil silk)              0.8%
61070205      Of Wool                                                0.9%
              Of Blend containing Wool and Man Made
61070206                                                             0.9%
              Fibre
              Of Cotton containing 1% or more by weight
61070207                                                              1%
              of spandex/lycra/ elastane
61070299      Of Others                                              0.8%
              Women's or girls' slips, petticoats, briefs,
              panties, night dresses, pyjamas, negligees,
  6108
              bathrobes, dressing gowns and similar
              articles, knitted or crocheted




                                                 160
                                                                   Drawback   Drawback cap per
Tariff Item               Description of goods              Unit
                                                                     Rate       unit in Rs.()


    (1)                           (2)                       (3)      (4)            (5)
              Night dresses (including nightshirts),
 610801       pyjamas, negligees bathrobes and
              dressing gowns and similar articles
61080101      Of Cotton                                             1.3%
              Of Blend containing Cotton and Man Made
61080102                                                            1.5%
              Fibre
61080103      Of Man Made Fibres                                    1.7%
61080104      Of Silk (other than containing Noil silk)             0.8%
61080105      Of Wool                                               0.9%
              Of Blend containing Wool and Man Made
61080106                                                            0.9%
              Fibre
              Of Cotton containing 1% or more by weight
61080107                                                            1.3%
              of spandex/lycra/ elastane
61080199      Of Others                                             0.8%
              Slips, petticoats, briefs, panties and
 610802
              similar articles
61080201      Of Cotton                                              1%
              Of Blend containing Cotton and Man Made
61080202                                                            1.3%
              Fibre
61080203      Of Man Made Fibres                                    1.7%
61080204      Of Silk (other than containing Noil silk)             0.8%
61080205      Of Wool                                               0.9%
              Of Blend containing Wool and Man Made
61080206                                                            0.9%
              Fibre
              Of Cotton containing 1% or more by weight
61080207                                                             1%
              of spandex/lycra/ elastane
61080299      Of Others                                             0.8%
              T-shirts, singlets and other vests, knitted
  6109
              or crocheted
 610901       Of Cotton                                             1.3%
              Of Blend containing Cotton and Man Made
 610902                                                             1.7%
              Fibre
 610903       Of Man Made Fibres                                    1.7%
 610904       Of Silk (other than containing Noil silk)             0.8%
 610905       Of Wool                                               0.9%
              Of Blend containing Wool and Man Made
 610906                                                             0.9%
              Fibre
              Of Cotton containing 1% or more by weight
 610907                                                             1.3%
              of spandex/lycra/ elastane
 610999       Of Others                                             0.8%



                                                 161
                                                                  Drawback   Drawback cap per
Tariff Item              Description of goods              Unit
                                                                    Rate       unit in Rs.()


    (1)                          (2)                       (3)      (4)            (5)

              Jerseys, pullovers, cardigans, waistcoats
  6110
              an similar articles, knitted or crocheted

 611001       Of Cotton                                            1.3%
              Of Blend containing Cotton and Man Made
 611002                                                            1.5%
              Fibre
 611003       Of Man Made Fibres                                   1.7%
 611004       Of Silk (other than containing Noil silk)            0.8%
 611005       Of Wool                                              0.9%
              Of Blend containing Wool and Man Made
 611006                                                            0.9%
              Fibre
              Of Cotton containing 1% or more by weight
 611007                                                            1.3%
              of spandex/lycra/ elastane
 611099       Of Others                                            0.8%
              Babies' garments and clothing accessories,
  6111
              knitted or crocheted
 611101       Of Cotton                                            1.3%
              Of Blend containing Cotton and Man Made
 611102                                                            1.5%
              Fibre
 611103       Of Man Made Fibres                                   1.7%
 611104       Of Silk (other than containing Noil silk)            0.8%
 611105       Of Wool                                              0.9%
              Of Blend containing Wool and Man Made
 611106                                                            0.9%
              Fibre
              Of Cotton containing 1% or more by weight
 611107                                                            1.3%
              of spandex/lycra/ elastane
 611199       Of Others                                            0.8%
              Track suits, ski suits and swimwear,
  6112
              knitted or crocheted
 611201       Of Cotton                                            1.3%
              Of Blend containing Cotton and Man Made
 611202                                                            1.5%
              Fibre
 611203       Of Man Made Fibres                                   1.7%
 611204       Of Silk (other than containing Noil silk)            0.8%
 611205       Of Wool                                              0.9%
              Of Blend containing Wool and Man Made
 611206                                                            0.9%
              Fibre
              Of Cotton containing 1% or more by weight
 611207                                                            1.3%
              of spandex/lycra/ elastane
 611299       Of Others                                            0.8%



                                                162
                                                                    Drawback   Drawback cap per
Tariff Item               Description of goods               Unit
                                                                      Rate       unit in Rs.()


    (1)                           (2)                        (3)      (4)            (5)
              Garments, made up of knitted or
  6113        crocheted fabrics of heading 5903, 5906 or
              5907
 611301       Of Cotton                                              1.3%
              Of Blend containing Cotton and Man Made
 611302                                                              1.7%
              Fibre
 611303       Of Man Made Fibres                                     1.7%
 611304       Of Silk (other than containing Noil silk)              0.8%
 611305       Of Wool                                                0.9%
              Of Blend containing Wool and Man Made
 611306                                                              0.9%
              Fibre
 611399       Of Others                                              0.8%
  6114        Other garments, knitted or crocheted
              Women's or girls' blouses, shirts and shirt-
 611401       blouses, knitted or crocheted with
              tightening at the bottom
61140101      Of Cotton                                              1.3%
              Of Blend containing Cotton and Man Made
61140102                                                             1.5%
              Fibre
61140103      Of Man Made Fibres                                     1.7%
61140104      Of Silk (other than containing Noil silk)              0.8%
61140105      Of Wool                                                0.9%
              Of Blend containing Wool and Man Made
61140106                                                             0.9%
              Fibre
              Of Cotton containing 1% or more by weight
61140107                                                             1.3%
              of spandex/lycra/ elastane
61140199      Of Others                                              0.8%
 611402       Women's or girls' tops/cami
61140201      Of Cotton                                              1.3%
              Of Blend containing Cotton and Man Made
61140202                                                             1.5%
              Fibre
61140203      Of Man Made Fibres                                     1.7%
61140204      Of Silk (other than containing Noil silk)              0.8%
61140205      Of Wool                                                0.9%
              Of Blend containing Wool and Man Made
61140206                                                             0.9%
              Fibre
              Of Cotton containing 1% or more by weight
61140207                                                             1.3%
              of spandex/lycra/ elastane
61140299      Of Others                                              0.8%
              Other jackets not covered under heading
 611403
              6103 or 6104

                                                 163
                                                                  Drawback   Drawback cap per
Tariff Item               Description of goods             Unit
                                                                    Rate       unit in Rs.()


    (1)                           (2)                      (3)      (4)            (5)
61140301      Of Cotton                                             1%
              Of Blend containing Cotton and Man Made
61140302                                                           1.3%
              Fibre
61140303      Of Man Made Fibres                                   1.7%
61140304      Of Silk (other than containing Noil silk)            0.8%
61140305      Of Wool                                              0.9%
              Of Blend containing Wool and Man Made
61140306                                                           0.9%
              Fibre
61140399      Of Others                                            0.8%
              Kurta and Salwar/ Salwar suits/ salwar-
 611404       kameez/ churidar-kameez, with or
              without dupatta
61140401      Of Cotton                                             1%
              Of Blend containing Cotton and Man Made
61140402                                                           1.1%
              Fibre
61140403      Of Man Made Fibres                                   1.2%
61140404      Of Silk (other than containing Noil silk)            0.8%
61140405      Of Wool                                              0.9%
              Of Blend containing Wool and Man Made
61140406                                                           0.9%
              Fibre
61140499      Of Others                                            0.8%
 611405       Others
61140501      Of Cotton                                            1.3%
              Of Blend containing Cotton and Man Made
61140502                                                           1.7%
              Fibre
61140503      Of Man Made Fibres                                   1.7%
61140504      Of Silk (other than containing Noil silk)            0.8%
61140505      Of Wool                                              0.9%
              Of Blend containing Wool and Man Made
61140506                                                           0.9%
              Fibre
61140507      Protective industrial wear                            1%
61140599      Of Others                                            0.8%
              Panty hose, tights, stockings, socks and
              other hosiery, including graduated
              compre-ssion hosiery (for example,
  6115
              stockings for varicose veins) and footwear
              without applied soles, knitted or
              crocheted
 611501       Leggings
61150101      Of Cotton                                             1%
              Of Blend containing Cotton and Man Made
61150102                                                           1.3%
              Fibre
                                                 164
                                                                    Drawback   Drawback cap per
Tariff Item                Description of goods              Unit
                                                                      Rate       unit in Rs.()


    (1)                             (2)                      (3)      (4)            (5)
61150103      Of Man Made Fibres                                     1.7%
61150104      Of Silk (other than containing Noil silk)              0.8%
61150105      Of Wool                                                0.9%
              Of Blend containing Wool and Man Made
61150106                                                             0.9%
              Fibre
              Of Cotton containing 1% or more by weight
61150107                                                              1%
              of spandex/lycra/elastane
61150199      Of Others                                              0.8%
 611502       Others
61150201      Of Cotton                                              1.3%
              Of Blend containing Cotton and Man Made
61150202                                                             1.5%
              Fibre
61150203      Of Man Made Fibres                                     1.7%
61150204      Of Silk (other than containing Noil silk)              0.8%
61150205      Of Wool                                                0.9%
              Of Blend containing Wool and Man Made
61150206                                                             0.9%
              Fibre
              Of Cotton containing 1% or more by weight
61150207                                                             1.3%
              of spandex/lycra/ elastane
61150299      Of Others                                              0.8%
              Gloves, mittens and mitts, knitted or
  6116
              crocheted
 611601       Of Cotton                                              1.3%
              Of Blend containing Cotton and Man Made
 611602                                                              1.5%
              Fibre
 611603       Of Man Made Fibres                                     1.7%
 611604       Of Silk (other than containing Noil silk)              0.8%
 611605       Of Wool                                                0.9%
              Of Blend containing Wool and Man Made
 611606                                                              0.9%
              Fibre
              Gloves, specially designed for use in sports
 611607       namely Golf Gloves made of textile                     1.2%
              materials
 611699       Of Others                                              0.8%
              Other made up clothing accessories,
              knitted or crocheted; knitted or crocheted
  6117
              parts of garments or of clothing
              accessories
              Shawls, scarves, mufflers, stoles, mantillas
 611701
              and veils
61170101      Of Cotton                                              1.3%
              Of Blend containing Cotton and Man Made
61170102                                                             1.5%
              Fibre

                                                  165
                                                                      Drawback   Drawback cap per
Tariff Item                 Description of goods             Unit
                                                                        Rate       unit in Rs.()


    (1)                             (2)                      (3)        (4)            (5)
61170103          Of Man Made Fibres                                     1.7%
61170104          Of Silk (other than containing Noil silk)              0.8%
61170105          Of Wool                                                0.9%
                  Of Blend containing Wool and Man Made
61170106                                                                 0.9%
                  Fibre
61170199          Of Others                                              0.8%
 611702           Others
61170201          Of Cotton                                              1.3%
                  Of Blend containing Cotton and Man Made
61170202                                                                 1.5%
                  Fibre
61170203          Of Man Made Fibres                                     1.7%
61170204          Of Silk (other than containing Noil silk)              0.8%
61170205          Of Wool                                                0.9%
                  Of Blend containing Wool and Man Made
61170206                                                                 0.9%
                  Fibre
61170299          Of Others                                              0.8%
                                                  CHAPTER ­ 62
              ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED
                 Men's or boys' overcoats, car-coats,
                 cloaks, anoraks (including ski-jackets),
  6201
                 wind-cheaters, wind jackets and similar
                 articles other than those of heading 6203
 620101          Of Cotton                                              1%
                 Of Blend containing Cotton and Man Made
 620102                                                                1.3%
                 Fibre
 620103          Of Man Made Fibres                                    1.7%
 620104          Of Silk (other than containing Noil silk)             0.8%
 620105          Of Wool                                               0.9%
                 Of Blend containing Wool and Man Made
 620106                                                                0.9%
                 Fibre
 620199          Of Others                                             0.8%
                 Women's or girls' overcoats, car-coats,
                 capes, cloaks, anoraks (including ski-
  6202           jackets), wind-cheaters, wind-jackets and
                 similar articles, other than those of
                 heading 6204
 620201          Of Cotton                                              1%
                 Of Blend containing Cotton and Man Made
 620202                                                                1.3%
                 Fibre
 620203          Of Man Made Fibres                                    1.7%
 620204          Of Silk (other than containing Noil silk)             0.8%
                                                   166
                                                                  Drawback   Drawback cap per
Tariff Item               Description of goods             Unit
                                                                    Rate       unit in Rs.()


    (1)                           (2)                      (3)      (4)            (5)
 620205       Of Wool                                              0.9%
              Of Blend containing Wool and Man Made
 620206                                                            0.9%
              Fibre
 620299       Of Others                                            0.8%
              Men's or boys' suits, ensembles, jackets,
              blazers, trousers, bib and brace overalls,
  6203
              breeches and shorts (other than
              swimwear)
              Suits (combination comprising of at least
 620301
              one trouser and one jacket)
62030101      Of Cotton                                             1%
              Of Blend containing Cotton and Man Made
62030102                                                           1.3%
              Fibre
62030103      Of Man Made Fibres                                   1.7%
62030104      Of Silk (other than containing Noil silk)            0.8%
62030105      Of Wool                                              0.9%
              Of Blend containing Wool and Man Made
62030106                                                           0.9%
              Fibre
62030199      Of Others                                            0.8%
 620302       Jackets, blazers
62030201      Of Cotton                                             1%
              Of Blend containing Cotton and Man Made
62030202                                                           1.3%
              Fibre
62030203      Of Man Made Fibres                                   1.7%
62030204      Of Silk (other than containing Noil silk)            0.8%
62030205      Of Wool                                              0.9%
              Of Blend containing Wool and Man Made
62030206                                                           0.9%
              Fibre
              Of Cotton containing 1% or more by weight
62030207                                                            1%
              of spandex/ lycra/elastane
62030299      Of Others                                            0.8%
 620303       Trousers, full pants
62030301      Of Cotton                                             1%
              Of Blend containing Cotton and Man Made
62030302                                                           1.1%
              Fibre
62030303      Of Man Made Fibres                                   1.2%
62030304      Of Silk (other than containing Noil silk)            0.8%
62030305      Of Wool                                              0.9%
              Of Blend containing Wool and Man Made
62030306                                                           0.9%
              Fibre



                                                 167
                                                                  Drawback   Drawback cap per
Tariff Item               Description of goods             Unit
                                                                    Rate       unit in Rs.()


    (1)                           (2)                      (3)      (4)            (5)
              Of Cotton containing 1% or more by weight
62030307                                                            1%
              of spandex/ lycra/elastane
62030399      Of Others                                            0.8%
              Others (including capri/three-fourth pants
 620304
              and ensembles)
62030401      Of Cotton                                            1.3%
              Of Blend containing Cotton and Man Made
62030402                                                           1.2%
              Fibre
62030403      Of Man Made Fibres                                   1.2%
62030404      Of Silk (other than containing Noil silk)            0.8%
62030405      Of Wool                                              0.9%
              Of Blend containing Wool and Man Made
62030406                                                           0.9%
              Fibre
              Of Cotton containing 1% or more by weight
62030407                                                           1.3%
              of spandex/ lycra/elastane
62030499      Of Others                                            0.8%
              Women's or girls' suits, ensembles,
              jackets, blazers, dresses, skirts, divided
  6204        skirts, trousers, bib and brace overalls,
              breeches and shorts (other than
              swimwear)
              Suits (combination comprising of at least
 620401
              one trouser and one jacket)
62040101      Of Cotton                                             1%
              Of Blend containing Cotton and Man Made
62040102                                                           1.3%
              Fibre
62040103      Of Man Made Fibres                                   1.7%
62040104      Of Silk (other than containing Noil silk)            0.8%
62040105      Of Wool                                              0.9%
              Of Blend containing Wool and Man Made
62040106                                                           0.9%
              Fibre
62040199      Of Others                                            0.8%
 620402       Jackets, blazers
62040201      Of Cotton                                             1%
              Of Blend containing Cotton and Man Made
62040202                                                           1.3%
              Fibre
62040203      Of Man Made Fibres                                   1.7%
62040204      Of Silk (other than containing Noil silk)            0.8%
62040205      Of Wool                                              0.9%
              Of Blend containing Wool and Man Made
62040206                                                           0.9%
              Fibre

                                                 168
                                                                  Drawback   Drawback cap per
Tariff Item               Description of goods             Unit
                                                                    Rate       unit in Rs.()


    (1)                           (2)                      (3)      (4)            (5)
              Of Cotton containing 1% or more by weight
62040207                                                            1%
              of spandex/ lycra/elastane
62040299      Of Others                                            0.8%
              Dresses/frocks, skirts, divided skirts,
 620403
              trousers, full pants
62040301      Of Cotton                                            1.3%
              Of Blend containing Cotton and Man Made
62040302                                                           1.2%
              Fibre
62040303      Of Man Made Fibres                                   1.2%
62040304      Of Silk (other than containing Noil silk)            0.8%
62040305      Of Wool                                              0.9%
              Of Blend containing Wool and Man Made
62040306                                                           0.9%
              Fibre
              Of Cotton containing 1% or more by weight
62040307                                                           1.3%
              of spandex/ lycra/elastane
62040399      Of Others                                            0.8%
              Others (including capri/three-fourth pants
 620404
              and ensembles)
62040401      Of Cotton                                            1.3%
              Of Blend containing Cotton and Man Made
62040402                                                           1.2%
              Fibre
62040403      Of Man Made Fibres                                   1.2%
62040404      Of Silk (other than containing Noil silk)            0.8%
62040405      Of Wool                                              0.9%
              Of Blend containing Wool and Man Made
62040406                                                           0.9%
              Fibre
              Of Cotton containing 1% or more by weight
62040407                                                           1.3%
              of spandex/ lycra/elastane
62040499      Of Others                                            0.8%
  6205        Men's or boys' shirts
 620501       Of Cotton                                             1%
              Of Blend containing Cotton and Man Made
 620502                                                            1.3%
              Fibre
 620503       Of Man Made Fibres                                   1.7%
 620504       Of Silk (other than containing Noil silk)            0.8%
 620505       Of Wool                                              0.9%
              Of Blend containing Wool and Man Made
 620506                                                            0.9%
              Fibre
              Of Cotton containing 1% or more by weight
 620507                                                             1%
              of spandex/ lycra/elastane
 620599       Of Others                                            0.8%

                                                 169
                                                                    Drawback   Drawback cap per
Tariff Item               Description of goods               Unit
                                                                      Rate       unit in Rs.()


    (1)                           (2)                        (3)      (4)            (5)
              Women's or girls' blouses, shirts and shirt-
  6206
              blouses
 620601       Of Cotton                                              1.3%
              Of Blend containing Cotton and Man Made
 620602                                                              1.5%
              Fibre
 620603       Of Man Made Fibres                                     1.7%
 620604       Of Silk (other than containing Noil silk)              0.8%
 620605       Of Wool                                                0.9%
              Of Blend containing Wool and Man Made
 620606                                                              0.9%
              Fibre
              Of Cotton containing 1% or more by weight
 620607                                                              1.3%
              of spandex/ lycra/elastane
 620699       Of Others                                              0.8%
              Men's or boys' singlets and other vests,
              underpants, briefs, nightshirts, pyjamas,
  6207
              bath-robes, dressing gowns and similar
              articles
              Dressing gowns, bathrobes, pyjamas,
 620701
              nightshirts and similar articles
62070101      Of Cotton                                              1.3%
              Of Blend containing Cotton and Man Made
62070102                                                             1.5%
              Fibre
62070103      Of Man Made Fibres                                     1.7%
62070104      Of Silk (other than containing Noil silk)              0.8%
62070105      Of Wool                                                0.9%
              Of Blend containing Wool and Man Made
62070106                                                             0.9%
              Fibre
              Of Cotton containing 1% or more by weight
62070107                                                             1.3%
              of spandex/ lycra/elastane
62070199      Of Others                                              0.8%
              Singlets and other vests, underpants,
 620702
              briefs and similar articles
62070201      Of Cotton                                               1%
              Of Blend containing Cotton and Man Made
62070202                                                             1.3%
              Fibre
62070203      Of Man Made Fibres                                     1.7%
62070204      Of Silk (other than containing Noil silk)              0.8%
62070205      Of Wool                                                0.9%
              Of Blend containing Wool and Man Made
62070206                                                             0.9%
              Fibre
              Of Cotton containing 1% or more by weight
62070207                                                              1%
              of spandex/ lycra/elastane
                                                 170
                                                                      Drawback   Drawback cap per
Tariff Item                Description of goods                Unit
                                                                        Rate       unit in Rs.()


    (1)                            (2)                         (3)      (4)            (5)
62070299      Of Others                                                0.8%
              Women's or girls' singlets and other vests,
              slips,     petticoats,    briefs,     panties,
  6208        nightdresses,        pyjamas,        negliges,
              bathrobes, dressing gowns and similar
              articles
              Dressing gowns, bathrobes, pyjamas,
 620801       negliges,        nightdresses      (including
              nightshirts) and similar articles
62080101      Of Cotton                                                1.3%
              Of Blend containing Cotton and Man Made
62080102                                                               1.5%
              Fibre
62080103      Of Man Made Fibres                                       1.7%
62080104      Of Silk (other than containing Noil silk)                0.8%
62080105      Of Wool                                                  0.9%
              Of Blend containing Wool and Man Made
62080106                                                               0.9%
              Fibre
              Of Cotton containing 1% or more by weight
62080107                                                               1.3%
              of spandex/ lycra/elastane
62080199      Of Others                                                0.8%

              Singlets and other vests, slips, petticoats,
 620802
              briefs, panties and similar articles

62080201      Of Cotton                                                 1%
              Of Blend containing Cotton and Man Made
62080202                                                               1.3%
              Fibre
62080203      Of Man Made Fibres                                       1.7%
62080204      Of Silk (other than containing Noil silk)                0.8%
62080205      Of Wool                                                  0.9%
              Of Blend containing Wool and Man Made
62080206                                                               0.9%
              Fibre
              Of Cotton containing 1% or more by weight
62080207                                                                1%
              of spandex/ lycra/elastane
62080299      Of Others                                                0.8%

  6209        Babies' garments and clothing accessories

 620901       Of Cotton                                                1.3%
              Of Blend containing Cotton and Man Made
 620902                                                                1.5%
              Fibre
 620903       Of Man Made Fibres                                       1.7%
 620904       Of Silk (other than containing Noil silk)                0.8%
 620905       Of Wool                                                  0.9%
                                                  171
                                                                    Drawback   Drawback cap per
Tariff Item               Description of goods               Unit
                                                                      Rate       unit in Rs.()


    (1)                           (2)                        (3)      (4)            (5)
              Of Blend containing Wool and Man Made
 620906                                                              0.9%
              Fibre
              Of Cotton containing 1% or more by weight
 620907                                                              1.3%
              of spandex/ lycra/elastane
 620999       Of Others                                              0.8%

              Garments, made up of fabrics of heading
  6210
              5602, 5603, 5903, 5906 or 5907

 621001       Of Cotton                                              1.3%
              Of Blend containing Cotton and Man Made
 621002                                                              1.7%
              Fibre
 621003       Of Man Made Fibres                                     1.7%
 621004       Of Silk (other than containing Noil silk)              0.8%
 621005       Of Wool                                                0.9%
              Of Blend containing Wool and Man Made
 621006                                                              0.9%
              Fibre
 621099       Of Others                                              0.8%
              Track suits, ski suits and swimwear; other
  6211
              garments

              Women's or girls' blouses, shirts and shirt-
 621101
              blouses, with tightening at the bottom

62110101      Of Cotton                                              1.3%
              Of Blend containing Cotton and Man Made
62110102                                                             1.5%
              Fibre
62110103      Of Man Made Fibres                                     1.7%
62110104      Of Silk (other than containing Noil silk)              0.8%
62110105      Of Wool                                                0.9%
              Of Blend containing Wool and Man Made
62110106                                                             0.9%
              Fibre
              Of Cotton containing 1% or more by weight
62110107                                                             1.3%
              of spandex/ lycra/elastane
62110199      Of Others                                              0.8%
 621102       Women's or girls' tops/cami
62110201      Of Cotton                                              1.3%
              Of Blend containing Cotton and Man Made
62110202                                                             1.5%
              Fibre
62110203      Of Man Made Fibres                                     1.7%
62110204      Of Silk (other than containing Noil silk)              0.8%
62110205      Of Wool                                                0.9%
              Of Blend containing Wool and Man Made
62110206                                                             0.9%
              Fibre
                                                 172
                                                                   Drawback   Drawback cap per
Tariff Item               Description of goods              Unit
                                                                     Rate       unit in Rs.()


    (1)                           (2)                       (3)      (4)            (5)
              Of Cotton containing 1% or more by weight
62110207                                                            1.3%
              of spandex/ lycra/elastane
62110299      Of Others                                             0.8%
              Other jackets not covered under heading
 621103
              6203 or 6204
62110301      Of Cotton                                              1%
              Of Blend containing Cotton and Man Made
62110302                                                            1.3%
              Fibre
62110303      Of Man Made Fibres                                    1.7%
62110304      Of Silk (other than containing Noil silk)             0.8%
62110305      Of Wool                                               0.9%
              Of Blend containing Wool and Man Made
62110306                                                            0.9%
              Fibre
62110399      Of Others                                             0.8%
 621104       Protective industrial wear
              Protective industrial wear overall/coverall
62110401                                                             1%
              made of cotton
              Other protective industrial wear made of
62110402                                                             1%
              cotton
              Protective industrial wear overall/coverall
62110403                                                            1.2%
              made of Aramid fibre or Modacrylic fibre
              Other protective industrial wear made of
62110404                                                            1.2%
              Aramid fibre
              Protective industrial wear overall/coverall
62110405                                                            1.2%
              made of Modacrylic fibre
              Other protective industrial wear made of
62110406                                                            1.2%
              Modacrylic fibre
62110499      Other protective industrial wear                       1%
              Kurta and Salwar/ Salwar suits/ salwar-
 621105       kameez/ churidar-kameez, with or
              without dupatta
62110501      Of Cotton                                              1%
              Of Blend containing Cotton and Man Made
62110502                                                            1.1%
              Fibre
62110503      Of Man Made Fibres                                    1.2%
62110504      Of Silk (other than containing Noil silk)             0.8%
62110505      Of Wool                                               0.9%
              Of Blend containing Wool and Man Made
62110506                                                            0.9%
              Fibre
62110599      Of Others                                             0.8%
 621106       Others
62110601      Of Cotton                                             1.3%
                                                173
                                                                    Drawback   Drawback cap per
Tariff Item               Description of goods               Unit
                                                                      Rate       unit in Rs.()


    (1)                           (2)                        (3)      (4)            (5)
              Of Blend containing Cotton and Man Made
62110602                                                             1.7%
              Fibre
62110603      Of Man Made Fibres                                     1.7%
62110604      Of Silk (other than containing Noil silk)              0.8%
62110605      Of Wool                                                0.9%
              Of Blend containing Wool and Man Made
62110606                                                             0.9%
              Fibre
62110699      Of Others                                              0.8%
              Brassieres, girdles, corsets, braces,
              suspenders, garters and similar articles
  6212
              and parts thereof, whether or not knitted
              or crocheted
 621201       Of Cotton                                              1.3%
              Of Blend containing Cotton and Man Made
 621202                                                              1.5%
              Fibre
 621203       Of Man Made Fibres                                     1.7%
 621204       Of Silk (other than containing Noil silk)              0.8%
 621205       Of Wool                                                0.9%
              Of Blend containing Wool and Man Made
 621206                                                              0.9%
              Fibre
 621299       Of Others                                              0.8%
  6213        Handkerchiefs
 621301       Of Cotton                                              1.3%
              Of Blend containing Cotton and Man Made
 621302                                                              1.5%
              Fibre
 621303       Of Man Made Fibres                                     1.7%
 621304       Of Silk (other than containing Noil silk)              0.8%
 621305       Of Wool                                                0.9%
              Of Blend containing Wool and Man Made
 621306                                                              0.9%
              Fibre
 621399       Of Others                                              0.8%
              Shawls, scarves, mufflers, mantillas, veils
  6214
              and the like
              Shawls, scarves, mufflers, stoles, mantillas
 621401
              and veils
62140101      Of Cotton                                              1.3%
              Of Blend containing Cotton and Man Made
62140102                                                             1.5%
              Fibre
62140103      Of Man Made Fibres                                     1.7%
62140104      Of Silk (other than containing Noil silk)              0.8%
62140105      Of Wool                                                0.9%

                                                 174
                                                                    Drawback   Drawback cap per
Tariff Item               Description of goods               Unit
                                                                      Rate       unit in Rs.()


    (1)                           (2)                        (3)      (4)            (5)
              Of Blend containing Wool and Man Made
62140106                                                             0.9%
              Fibre
62140199      Of Others                                              0.8%
 621402       Others
62140201      Of Cotton                                              1.3%
              Of Blend containing Cotton and Man Made
62140202                                                             1.5%
              Fibre
62140203      Of Man Made Fibres                                     1.7%
62140204      Of Silk (other than containing Noil silk)              0.8%
62140205      Of Wool                                                0.9%
              Of Blend containing Wool and Man Made
62140206                                                             0.9%
              Fibre
62140299      Of Others                                              0.8%
  6215        Ties, bow ties and cravats
 621501       Of Cotton                                              1.3%
              Of Blend containing Cotton and Man Made
 621502                                                              1.5%
              Fibre
 621503       Of Man Made Fibres                                     1.7%
 621504       Of Silk (other than containing Noil silk)              0.8%
 621505       Of Wool                                                0.9%
              Of Blend containing Wool and Man Made
 621506                                                              0.9%
              Fibre
 621599       Of Others                                              0.8%
  6216        Gloves, mittens and mitts
 621601       Of Cotton                                              1.3%
              Of Blend containing Cotton and Man Made
 621602                                                              1.5%
              Fibre
 621603       Of Man Made Fibres                                     1.7%
 621604       Of Silk (other than containing Noil silk)              0.8%
 621605       Of Wool                                                0.9%
              Of Blend containing Wool and Man Made
 621606                                                              0.9%
              Fibre
              Gloves, specially designed for use in sports
 621607       namely Golf Gloves made of textile                     1.2%
              materials
 621699       Of Others                                              0.8%
              Other made up clothing accessories; parts
  6217        of garments or of clothing accessories,
              other than those of heading 6212
 621701       Of Cotton                                              1.3%


                                                 175
                                                                 Drawback      Drawback cap per
Tariff Item              Description of goods             Unit
                                                                   Rate          unit in Rs.()


    (1)                          (2)                      (3)      (4)               (5)
              Of Blend containing Cotton and Man Made
 621702                                                           1.5%
              Fibre
 621703       Of Man Made Fibres                                  1.7%
 621704       Of Silk (other than containing Noil silk)           0.8%
 621705       Of Wool                                             0.9%
              Of Blend containing Wool and Man Made
 621706                                                           0.9%
              Fibre
 621799       Of Others                                           0.8%


                                                                     [F.No.609/65/2018-DBK]



                                                                         (Dinesh Kumar Gupta)
                                                                           Director (Drawback)




                                                176

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Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions