Section-XI

A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
Kg
6.7%
7.8
1.7%
2
Kg
6.7%
11.1
1.7%
2.8
4905999007
4905999008
4905900099
49060000
4907
490701
490799
4908
4909
4910
4911
Maps and hydrographic or
similar charts of all kinds
including atlases, wall maps,
printed topographical plans
made of : Straw Board/Mill
Board
Printed postcard and / or
greeting cards made from art
paper/art board.
Others
Plans and drawings for
architectural,
engineering,
industrial,
commercial,
topographical
or
similar
purposes,
being
originals
drawn by hand; hand-written
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 have,
a recognized face value;
stamp-impressed paper; banknotes; cheque forms; stock,
share or bond certificates and
similar documents of title
Cheque
Security
Papers
MICR / Non MICR
Others
Transfers (decalcomanias)
Printed
or
illustrated
postcards;
printed
cards
bearing personal greetings,
messages or announcements,
whether or not illustrated,
with or without envelopes or
trimmings
Calendars of any kind,
printed, including calendar
blocks
Other
printed
matter,
including printed pictures and
photographs
1.7%
1.7%
1.7%
1.7%
1.7%
1.7%
1.7%
1.7%
1.7%
1.7%
1.7%
1.7%
1.7%
1.7%
1.7%
1.7%
CHAPTER – 50
SILK
50010000
5002
Silk-worm cocoons suitable
for reeling
Raw silk (not thrown)
108
1%
0.3%
1%
0.3%
Tariff Item
Description of goods
Unit
1
2
3
5003
5004
5005
5006
500601
500602
5007
500701
500702
500703
500799
Silk waste (including cocoons
unsuitable for reeling, yarn
waste and garnetted stock)
Silk yarn (other than yarn
spun from silk waste) not put
up for retail sale
Yarn spun from silk waste, not
put up for retail sale
Silk yarn and yarn spun from
silk waste, put up for retail
sale; silk-worm gut
Silk yarn (other than yarn spun
from silk waste)
Others
Woven fabrics of silk or of silk
waste
Silk Fabrics containing 85% or
more by weight of silk or of silk
waste other than noil silk
Fabrics of noil silk
Sarees with or without blouse
piece
Others
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
4
5
1%
6
7
0.3%
Kg
8.7%
271.1
7.6%
236.8
Kg
8.7%
54.9
7.6%
48
Kg
8.7%
271.1
7.6%
236.8
Kg
8.7%
54.9
7.6%
48
Kg
8.7%
626.4
7.6%
547.2
Kg
8.7%
134.8
7.6%
117.8
Kg
7.8%
414.5
4%
212.6
Kg
8.7%
83.5
7.6%
CHAPTER – 51
WOOL, FINE OR COARSE ANIMAL HAIR, HORSEHAIR YARN AND WOVEN FABRICS
1%
0.3%
5101
Wool, not carded or combed
Fine or coarse animal hair, not
1%
0.3%
5102
carded or combed
Waste of wool or of fine or
coarse animal hair, including
1%
0.3%
5103
yarn waste but excluding
garnetted stock
Garnetted stock of wool or of
1%
0.3%
5104
fine or coarse animal hair
Wool and fine or coarse
animal hair, carded or combed
5105
(including combed wool in
fragments)
510501
Wool tops
Kg
4.6%
56
3.4%
510502
Others
1.7%
1.7%
Yarn of carded wool, not put
5106
up for retail sale
Containing 85% or more by
510601
weight of wool, grey - weaving
Kg
5%
72.4
3.7%
quality
Containing 85% or more by
510602
weight of wool, dyed - weaving
Kg
5.5%
81
3.8%
quality
Containing 85% or more by
510603
weight of wool, grey -Hosiery/
Kg
5%
48.3
3.7%
knitting quality.
109
72.9
41.3
53.5
56
35.7
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
Kg
5.5%
56.3
3.8%
38.9
Kg
5%
54.8
3.7%
40.6
Kg
5.5%
61
3.8%
42.1
Kg
Kg
5%
5.5%
26.3
37.5
3.7%
3.8%
19.4
25.9
Kg
5%
72.4
3.7%
53.5
Kg
5.5%
81
3.8%
56
Kg
5%
48.3
3.7%
35.7
Kg
5.5%
56.3
3.8%
38.9
Kg
5%
54.8
3.7%
40.6
Kg
5.5%
61
3.8%
42.1
Kg
Kg
5%
5.5%
26.3
37.5
3.7%
3.8%
19.4
25.9
Kg
Kg
5%
5.5%
54.8
61
3.7%
3.8%
40.6
42.1
Kg
Kg
5%
5.5%
54.8
61
3.7%
3.8%
40.6
42.1
Kg
Kg
5%
5.5%
26.3
37.5
3.7%
3.8%
19.4
25.9
510604
510605
510606
510607
510608
5107
510701
510702
510703
510704
510705
510706
510707
510708
5108
510801
510802
5109
510901
510902
5110
511001
511002
5111
Containing 85% or more by
weight of wool, dyed -Hosiery/
knitting quality.
Woollen-MMF blended yarn,
grey ( MMF content less than
50% by weight)
Woollen-MMF blended yarn,
dyed ( MMF content less than
50% by weight)
Others (Grey)
Others (Dyed)
Yarn of combed wool, not put
up for retail sale
Containing 85% or more by
weight of wool, grey - weaving
quality
Containing 85% or more by
weight of wool, dyed - weaving
quality
Containing 85% or more by
weight of wool, grey -Hosiery/
knitting quality.
Containing 85% or more by
weight of wool, dyed -Hosiery/
knitting quality.
Woollen-MMF blended yarn,
grey ( MMF content less than
50% by weight)
Woollen-MMF blended yarn,
dyed ( MMF content less than
50% by weight)
Others (Grey)
Others (Dyed)
Yarn of fine animal hair
(carded or combed), not put
up for retail sale
Grey
Dyed
Yarn of wool or fine animal
hair, put up for retail sale
Grey
Dyed
Yarn of coarse animal hair or
of
horse-hair
(including
gimped
horsehair
yarn),
whether or not put up for
retail sale
Grey
Dyed
Woven fabrics of carded wool
or of carded fine animal hair
110
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
Kg
4.3%
109
2.8%
71
Kg
4.8%
126.7
2.8%
73.9
Kg
Kg
5%
5.5%
80.3
106
2.8%
2.8%
45
54
Kg
4.3%
109
2.8%
71
Kg
4.8%
126.7
2.8%
73.9
Kg
Kg
5%
5.5%
80.3
106
2.8%
2.8%
45
54
Kg
3.8%
Kg
4.3%
CHAPTER – 52
COTTON
1%
40
50.4
2.8%
2.8%
29.5
32.8
511101
511102
511103
511104
5112
511201
511202
511203
511204
5113
511301
511302
5201
5202
52030000
5204
5205
520501
520502
5206
520601
520602
5207
520701
520702
5208
Containing 85% or more by
weight of wool or of fine animal
hair, grey.
Containing 85% or more by
weight of wool or of fine animal
hair, dyed.
Others (Grey)
Others (Dyed)
Woven fabrics of combed wool
or of combed fine animal hair
Containing 85% or more by
weight of wool or of fine animal
hair, grey.
Containing 85% or more by
weight of wool or of fine animal
hair, dyed.
Others (Grey)
Others (Dyed)
Woven fabrics of coarse
animal hair or of horse hair
Grey
Dyed
Cotton, not carded or combed
Cotton waste (including yarn
waste and garnetted stock)
Cotton, carded or combed
Cotton sewing thread, whether
or not put up for retail sale
Cotton yarn (other than
sewing thread), containing
85% or more by weight of
cotton, not put up for retail
sale
Grey
Dyed
Cotton yarn (other than
sewing thread), containing less
than 85% by weight of cotton,
not put up for retail sale
Grey
Dyed
Cotton yarn (other than
sewing thread) put up for
retail sale
Grey
Dyed
0.3%
1%
0.3%
1%
0.3%
Kg
3.5%
16
1.2%
5.5
Kg
Kg
3%
3.5%
13
16
1%
1.2%
4.3
5.5
Kg
Kg
3%
3.5%
13
16
1%
1.2%
4.3
5.5
Kg
Kg
3%
3.5%
13
16
1%
1.2%
4.3
5.5
Woven fabrics of cotton,
containing 85% or more by
111
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
Kg
Kg
Kg
Kg
4.4%
4.9%
4.9%
4.9%
24.5
31.5
31.5
31.5
1.3%
1.3%
1.3%
1.3%
7.2
8.3
8.3
8.3
Kg
7.2%
75
1.8%
18.7
Kg
4.9%
33.8
1.6%
11
Kg
5.4%
37.3
1.6%
11
Kg
Kg
Kg
Kg
Kg
4.4%
4.9%
4.9%
4.9%
5.4%
24.5
31.5
31.5
31.5
32.9
1.3%
1.3%
1.3%
1.3%
1.5%
7.2
8.3
8.3
8.3
9.1
Kg
5.9%
38.5
1.7%
11.1
Kg
5.9%
38.5
1.7%
11.1
Kg
7.2%
75
1.8%
18.7
Kg
4.9%
33.8
1.6%
11
Kg
5.4%
37.3
1.6%
11
Kg
Kg
4.9%
5.4%
31.5
42.3
1.3%
1.3%
8.3
10.2
Kg
7.2%
75
1.8%
18.7
weight of cotton, weighing not
more than 200 g/m2
520801
520802
520803
520804
520805
520806
520807
5209
520901
520902
520903
520904
520905
520906
520907
520908
520909
520910
5210
521001
521002
521003
5211
Grey
Dyed
Lungis
Real Madras Handkerchiefs
Sarees with or without blouse
piece
Fabrics containing 1% or more
by weight of spandex/lycra/
elastane (Grey)
Fabrics containing 1% or more
by weight of spandex/lycra/
elastane (Dyed)
Woven fabrics of cotton,
containing 85% or more by
weight of cotton, weighing
more than 200 g/m2
Grey
Dyed
Lungis
Real Madras Handkerchiefs
Denim fabrics
Denim fabrics containing 1% or
more by weight of spandex/
lycra/elastane
Denim fabrics blended with
MMF
Sarees with or without blouse
piece
Fabrics containing 1% or more
by weight of spandex/lycra/
elastane (Grey)
Fabrics containing 1% or more
by weight of spandex/lycra/
elastane (Dyed)
Woven fabrics of cotton,
containing less than 85% by
weight of cotton, mixed mainly
or solely with man-made
fibres, weighing not more than
200 g/m2
Grey
Dyed
Sarees with or without blouse
piece
Woven fabrics of cotton,
containing less than 85% by
weight of cotton, mixed mainly
or solely with man-made
112
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
Kg
Kg
4.9%
5.4%
31.5
42.3
1.3%
1.3%
8.3
10.2
Kg
5.9%
38.5
1.7%
11.1
Kg
7.2%
75
1.8%
18.7
fibres, weighing more than 200
g/m2
521101
521102
521103
521104
5212
521201
521202
Grey
Dyed
Denim fabrics blended with
MMF
Sarees with or without blouse
piece
Other woven fabrics of cotton
Grey
Dyed
Kg
4.4%
24.5
1.3%
7.2
Kg
4.9%
31.5
1.3%
8.3
CHAPTER – 53
OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN
Flax, raw or processed but not
spun; flax tow and waste
1%
0.3%
5301
(including yarn waste and
garnetted stock)
True hemp (Cannabis sativa
L), raw or processed but not
1%
0.3%
5302
spun; tow and waste of true
hemp (including yarn waste
and garnetted stock)
Jute and other textile bast
fibres (excluding flax, true
hemp and ramie), raw or
1%
0.3%
5303
processed but not spun; tow
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 elsewhere specified
1%
0.3%
5305
or included, raw or processed
but not spun; tow, noils and
waste of these fibres (including
yarn waste and garnetted
stock)
5306
Flax yarn
530601
Grey
Kg
5.9%
29.1
3%
14.8
530602
Dyed
Kg
6.4%
34.4
3%
16.1
Yarn of jute or of other textile
5307
bast fibres of heading 5303
530701
Jute Yarn/Jute Twine
1.9%
1.9%
530799
Others
1.7%
1.7%
Yarn of other vegetable textile
1.7%
1.7%
5308
fibres; paper yarn
5309
Woven fabrics of flax
113
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
530901
530902
Grey
Dyed
Woven fabrics of jute or of
other textile base fibres of
heading 5303
Hessian cloth
Sacking cloth
Others
Woven fabrics of other
vegetable textile fibres; woven
fabrics of paper yarn
Kg
Kg
5.6%
6.1%
52
59
2%
2%
18.6
19.3
Kg
1.9%
2.6%
1.7%
10
1.9%
2.6%
1.7%
10
5310
531001
531002
531099
5311
5401
5402
540201
540202
540203
540204
540205
540206
540207
540208
1.7 %
CHAPTER – 54
MAN-MADE FILAMENTS
Sewing thread of man-made
Kg
10.4%
filaments, whether or not put
up for retail sale
Synthetic filament yarn (other
than sewing thread), not put up
for retail sale, including
synthetic monofilament of less
than 67 decitex
Polyester
texturised/twisted
yarn(Grey), manufactured from
the Terminal Excise Duty paid
filament yarn procured from
outside, by a manufacturer who
Kg
10.4%
does not 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
Kg
10.9%
does not have the facilities in his
factory (including plant and
equipment) for the manufacture
of filament yarns of Chapter 54
Polyester Filament Yarn
Kg
3%
Polyester
Texturised/POY
Kg
3%
Dyed/Undyed Filament Yarn
Polyester/Cotton blended yarn
(polyester content not less than
Kg
3%
50% by weight)
Acrylic Yarn (Acrylic content
Kg
3.3%
100%)
Nylon filament yarn including
Kg
3%
crimped twisted and Dyed
Poly Propylene Multi Filament
1.7%
Yarn
114
1.7%
38.2
3%
11
29.8
3%
8.6
33.6
3%
9.25
9.3
3%
9.3
9.3
3%
9.3
6.9
3%
6.9
12.9
3.3%
12.9
9.3
3%
9.3
1.7%
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
540209
Nylon Tyre Yarn
Polyester-Woollen
yarn
(Polyester content not less than
55% by weight)
Others (Grey)
Others (Dyed)
Artificial filament yarn (other
than sewing thread), not put
for retail sale, including
artificial mono filament of less
than 67 decitex
Rayon Tyre Yarn
Grey
Dyed
Synthetic monofilament of 67
decitex or more and of which
no cross-sectional dimension
exceeds 1 mm; strip and the
like (for example, artificial
straw) of synthetic textile
materials of an apparent width
not exceeding 5 mm
Grey
Dyed
Artificial monofilament of 67
decitex or more and of which
no cross-sectional dimension
exceeds 1 mm; strip and the
like (for example, artificial
straw) of artificial textile
materials of an apparent width
not exceeding 5 mm
Grey
Dyed
Man-made
filament
yarn
(other than sewing thread), put
up for retail sale
Grey
Dyed
Woven fabrics of synthetic
filament yarn, including woven
fabrics obtained from materials
of heading 5404
Woven fabrics containing 85% or
more by weight of Synthetic
Filament Yarn(Grey)
Woven fabrics containing 85% or
more by weight of Synthetic
Filament Yarn (Dyed)
Kg
3%
10.8
3%
10.8
Kg
3.3%
12.9
3.3%
12.9
540210
540298
540299
5403
540301
540398
540399
5404
540401
540402
5405
540501
540502
5406
540601
540602
5407
540701
540702
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
1.9%
Kg
7.2%
51.4
3.1%
22.1
Kg
7.7%
57.8
3.1%
23.3
115
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
Kg
7.7%
52.3
3.1%
21.1
Kg
8.2%
64.4
3.1%
24.3
Kg
6.7%
55.5
3.1%
25.7
Kg
7.2%
62.3
3.1%
26.8
Kg
9.2%
94
1.1%
11.2
Kg
7.2%
51.4
3.1%
22.1
Kg
7.7%
57.8
3.1%
23.3
Kg
7.7%
52.3
3.1%
21.1
Kg
8.2%
64.4
3.1%
24.3
Kg
6.7%
55.5
3.1%
25.7
Kg
7.2%
62.3
3.1%
26.8
Kg
9.2%
94
1.1%
11.2
540703
540704
540705
540706
540707
5408
540801
540802
540803
540804
540805
540806
540807
5501
5502
Woven fabrics containing 85% or
more by weight of Man-made
Filament Yarn and Man-made
Staple Fibre (Grey)
Woven fabrics containing 85% or
more by weight of Man-made
Filament Yarn and Man-made
Staple Fibre (Dyed)
Woven fabrics containing less
than 85% by weight of Manmade Filament Yarn and/or
Man-made Staple Fibre (Grey)
Woven fabrics containing less
than 85% by weight of Manmade Filament Yarn and/or
Man-made Staple Fibre (Dyed))
Sarees with or without blouse
piece
Woven fabrics of artificial
filament yarn, including woven
fabrics obtained from materials
of heading 5405
Woven fabrics containing 85% or
more by weight of artificial
filament yarn (Grey)
Woven fabrics containing 85% or
more by weight of artificial
filament yarn(Dyed)
Woven fabrics containing 85% or
more by weight of man-made
filament yarn and man-made
staple fibre (Grey)
Woven fabrics containing 85% or
more by weight of man-made
filament yarn and man-made
staple fibre (Dyed)
Woven fabrics containing less
than 85% by weight of manmade filament yarn and / or
man-made staple fibre (Grey)
Woven fabrics containing less
than 85% by weight of manmade filament yarn and / or
man-made staple fibre (Dyed)
Sarees with or without blouse
piece
Synthetic filament tow
Artificial filament tow
CHAPTER – 55
MAN MADE STAPLE FIBRES
1.7%
1.7%
116
1.7%
1.7%
Tariff Item
Description of goods
Unit
1
2
3
5503
5504
5505
5506
5507
5508
5509
550901
550902
550903
550904
550905
550906
550907
550908
5510
551001
551002
551003
551004
551005
Synthetic staple fibres, not
carded, combed or otherwise
processed for spinning
Artificial staple fibres, not
carded, combed or otherwise
processed for spinning
Waste (including noils, yarn
waste and garnetted stock) of
man-made fibres
Synthetic staple fibres, carded,
combed or otherwise processed
for spinning
Artificial staple fibres, carded,
combed or otherwise processed
for spinning
Sewing thread of man-made
staple fibres, whether or not
put up for retail sale
Yarn (other than sewing
thread) of synthetic staple
fibres, not put up for retail sale
Yarn containing 85% or more by
weight of MMF (Grey)
Yarn containing 85% or more by
weight of MMF (Dyed)
Other yarn, mixed mainly or
solely with cotton (Grey)
Other yarn, mixed mainly or
solely with cotton (Dyed)
Other yarn, mixed mainly or
solely with Wool or fine animal
hair (Grey)
Other yarn, mixed mainly or
solely with Wool or fine animal
hair (Dyed)
Other (Grey)
Other( Dyed)
Yarn (other than sewing
thread) of artificial staple
fibres, not put up for retail sale
Yarn containing 85% or more by
weight of MMF (Grey)
Yarn containing 85% or more by
weight of MMF (Dyed)
Other yarn, mixed mainly or
solely with cotton (Grey)
Other yarn, mixed mainly or
solely with cotton (Dyed)
Other yarn, mixed mainly or
solely with Wool or fine animal
hair (Grey)
Kg
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
4
5
6
1.7%
1.7%
1.7%
1.7%
9.1%
9.7
1.7%
1.7%
1.7%
1.7%
1.7%
7
1.8
Kg
10.3%
36.4
3%
10.6
Kg
10.3%
36
3%
10.5
Kg
10.8%
40.5
3%
11.2
Kg
7.8%
24.5
3%
9.4
Kg
8.3%
29.2
3%
10.6
Kg
8.3%
32.2
3%
11.6
Kg
8.8%
39.6
3%
13.5
Kg
Kg
7.3%
7.8%
20.7
25
3%
3%
8.5
9.6
Kg
10.5%
42.2
3%
12.1
Kg
11%
50.4
3%
13.7
Kg
7.8%
30.1
3%
11.6
Kg
8.3%
37.2
3%
13.4
Kg
8.3%
38.6
3%
14
117
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
Kg
8.8%
48.6
3%
16.6
Kg
Kg
7.3%
7.8%
25.4
29.2
3%
3%
10.4
11.2
Kg
10.3%
36
3%
10.5
Kg
10.8%
40.5
3%
11.2
Kg
7.8%
24.5
3%
9.4
Kg
8.3%
29.2
3%
10.6
Kg
8.3%
32.2
3%
11.6
Kg
8.8%
39.6
3%
13.5
Kg
Kg
7.3%
7.8%
20.7
25
3%
3%
8.5
9.6
Kg
Kg
8.4%
8.9%
56.6
68.2
3.1%
3.1%
20.9
23.8
Kg
Kg
7%
7.5%
53.5
59.9
3.1%
3.1%
23.7
24.8
Kg
Kg
7%
7.5%
53.5
59.9
3.1%
3.1%
23.7
24.8
Kg
8.4%
56.6
3.1%
20.9
551006
551007
551008
5511
551101
551102
551103
551104
551105
551106
551107
551108
5512
551201
551202
5513
551301
551302
5514
551401
551402
5515
551501
Other yarn, mixed mainly or
solely with Wool or fine animal
hair (Dyed)
Other (Grey)
Other( Dyed)
Yarn (other than sewing
thread) of man-made staple
fibres, put up for retail sale
Yarn containing 85% or more by
weight of MMF (Grey)
Yarn containing 85% or more by
weight of MMF (Dyed)
Other yarn, mixed mainly or
solely with cotton (Grey)
Other yarn, mixed mainly or
solely with cotton (Dyed)
Other yarn, mixed mainly or
solely with Wool or fine animal
hair (Grey)
Other yarn, mixed mainly or
solely with Wool or fine animal
hair (Dyed)
Other (Grey)
Other( Dyed)
Woven fabrics of synthetic
staple fibres, containing 85%
or more by weight of synthetic
staple fibres
Grey
Dyed
Woven fabrics of synthetic
staple fibres, containing less
than 85% by weight of such
fibres, mixed mainly or solely
with cotton, of a weight not
exceeding 170g/m2
Grey
Dyed
Woven fabrics of synthetic
staple fibres, containing less
than 85% by weight of such
fibres, mixed mainly or solely
with cotton, of a weight
exceeding 170 g/m2
Grey
Dyed
Other woven fabrics of
synthetic staple fibres
Containing 85% or more by
weight of Man-made Staple Fibre
and/ or
Man-made Filament
118
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
Kg
8.9%
68.2
3.1%
23.8
Kg
7%
53.5
3.1%
23.7
Kg
7.5%
59.9
3.1%
24.8
Kg
8.4%
56.6
3.1%
20.9
Kg
8.9%
68.2
3.1%
23.8
Kg
7%
53.5
3.1%
23.7
Kg
7.5%
59.9
3.1%
24.8
Yarn (Grey)
551502
551503
551504
5516
551601
551602
551603
551604
5601
560101
560102
560103
560104
5602
560201
560202
560203
Containing 85% or more by
weight of Man-made Staple Fibre
and /or
Man-made Filament
Yarn (Dyed)
Containing less than 85% by
weight of Man-made Staple Fibre
and / or Man-made Filament
Yarn (Grey)
Containing less than 85% by
weight of Man-made Staple Fibre
and / or Man-made Filament
Yarn (Dyed)
Woven fabrics of artificial
staple fibres
Containing 85% or more by
weight of Man-made Staple Fibre
and / or Man-made Filament
Yarn (Grey)
Containing 85% or more by
weight of Man-made Staple Fibre
and / or Man-made Filament
Yarn (Dyed)
Containing less than 85% by
weight of Man-made Staple Fibre
and / or Man-made Filament
Yarn (Grey)
Containing less than 85% by
weight of Man-made Staple Fibre
and / or Man-made Filament
Yarn (Dyed)
CHAPTER – 56
WADDING, FELT AND NON-WOVEN; SPECIAL YARNS;
TWINE, CARDAGE, ROPES AND CABLES AND ARTICLES THEREOF
Wadding of textile materials
and articles thereof; textile
fibres, not exceeding 5 mm in
length (flock), textile dust and
mill neps
Of Wool
Kg
4.3%
24
1.7%
Of MMF
Kg
8.6%
30
1.9%
Of Cotton and Others
Kg
3%
16.7
1.7%
Acetate Cigarette filter Rods
Kg
3%
16.7
3%
Felt,
whether
or
not
impregnated, coated, covered
or laminated
Of Wool
Kg
4.3%
24
1.7%
Of MMF
Kg
8.6%
30
1.9%
Of Cotton and Others
Kg
3%
16.7
1.7%
119
9.5
6.6
9.5
16.7
9.5
6.6
9.5
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
Kg
Kg
Kg
4.3%
8.6%
3%
24
30
16.7
1.7%
1.9%
1.7%
9.5
6.6
9.5
Kg
6.8%
20.4
1.9%
5.7
5603
560301
560302
560303
5604
5605
560501
560502
560599
5606
560601
560602
560603
5607
560701
560702
560703
560704
5608
560801
560802
560803
Nonwovens, whether or not
impregnated, coated, covered
or laminated
Of Wool
Of MMF
Of Cotton and Others
Rubber thread and cord, textile
covered; textile yarn, and strip
and the like of heading 5404
or 5405, 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, combined with
metal in the form of thread,
strip or powder or covered
with metal
Imitation Zari
Metallic Yarn Made From
Lacquer Coated Aluminium
Metallised Polyester Film
Others
Gimped yarn, and strip and the
like of heading 5404 or 5405,
gimped (other than those of
heading
5605 and gimped
horsehair yarn); chenille yarn
(including flock chenille yarn);
loop wale-yarn
Of Wool
Of MMF
Of Cotton and Others
Twine, cordage, ropes and
cables, whether or not plaited
or braided and whether or not
impregnated, coated, covered
or sheathed with rubber or
plastics
Polyamide tyre cord twine
Others of plastic materials
Others of MMF
Others
Knotted netting of twine,
cordage or rope; made up
fishing nets and other made up
nets, of textile materials
Polyamide tyre cord twine
Others of plastic materials
Others of MMF
1.9%
1.9%
1.9%
1.9%
1.7%
1.7%
Kg
Kg
Kg
4.3%
8.6%
3%
24
30
16.7
1.7%
1.9%
1.7%
9.5
6.6
9.5
Kg
Kg
Kg
Kg
9.2%
7.9%
8.6%
3%
37.5
25.6
30
16.7
3.4%
3%
1.7%
1.7%
13.9
9.7
5.9
9.5
Kg
Kg
Kg
9.2%
7.9%
8.6%
37.5
25.6
30
3.4%
3%
1.9%
13.9
9.7
6.6
120
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
560804
560805
Fishing nets
Others
Articles of yarn, strip or the
like of heading 5404 or 54 05,
twine, cordage, rope or cables,
not elsewhere specified or
included
Kg
Kg
14.3%
3%
60.5
16.7
4.2%
1.7%
17.8
9.5
Kg
3%
16.7
1.7%
9.5
2.9%
2.4%
1.7%
1.7%
179.9
604.8
111.2
13.6
3.2%
2.4%
1.7%
1.7%
1.7%
1.7%
1.7%
107.7
231.5
46
7.3
28.4
11.2
13.6
3.2%
107.7
1.7%
1.7%
1.7%
1.7%
1.7%
46
7.3
28.4
11.2
13.6
1.7%
1.7%
1.7%
42
42
13.6
5609
5701
570101
570102
570103
570199
5702
570201
570202
570203
570204
570205
570206
570299
5703
570301
570302
570303
570304
570305
570399
5704
570401
570402
570499
5705
CHAPTER – 57
CARPETS AND OTHER TEXTILE FLOOR COVERINGS
Carpets and other textile floor
coverings, knotted, whether or
not made up
Of Wool or fine animal hair
Sq.Mtrs.
9.6%
595.6
Of Silk
Sq.Mtrs.
11.7%
2948.4
Of man made fibres
Sq.Mtrs.
9.1%
595.2
Others
Kg
2.2%
17.6
Carpets and other textile floor
coverings, woven, not tufted or
flocked, whether or not made
up,
including
"Kelem",
"Schumacks", "Karamanie"
and similar hand-woven rugs
Of wool or fine animal hair
Sq.Mtrs.
9.7%
326.4
Of silk
Sq.Mtrs.
11.7%
1128.7
Of man made fibres
Sq.Mtrs.
9.1%
246
Of Cotton
Kg
8.4%
36.3
Of Jute
Sq.Mtrs.
3.2%
53.5
Of Coir
Sq.Mtrs.
3.2%
21.2
Others
Kg
2.2%
17.6
Carpets and other textile floor
coverings, tufted, whether or
not made up
Tufted woollen floor coverings,
Sq.Mtrs.
9.7%
326.4
all sorts
Of man made fibres
Sq.Mtrs.
9.1%
246
Of Cotton
Kg
8.4%
36.3
Of Jute
Sq.Mtrs.
3.2%
53.5
Of Coir
Sq.Mtrs.
3.2%
21.2
Others
Kg
2.2%
17.6
Carpets and other textile floor
coverings, of felt, not tufted or
flocked, whether or not made
up
Of wool
Sq.Mtrs.
9.1%
224.8
Of man made fibres
Sq.Mtrs.
9.1%
224.8
Others
Kg
2.2%
17.6
Other carpets and other textile
floor coverings, whether or not
made up
121
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
Kg
8.4%
36.3
1.7%
7.3
Kg
8.4%
69.2
1.7%
14
570501
570502
570503
570504
570505
570599
5801
580101
580102
580103
5802
5803
5804
5805
Cotton Durries/Cotton Rugs
(including
Chindi
Durries/
Cotton Chenille Durries/Rag Rug
Durries/
Printed
Durries/
Druggets/ Mats and Mattings
including Bath Mats, where
cotton predominates by weight
Woolen Durries/Woolen Rugs
(including
Chindi
Durries/
Woolen Chenille Durries/Rag
Rug Durries/ Printed Durries/
Druggets/ Mats and Mattings
including Bath Mats, where
Wool predominates by weight
Of man made fibres
Of Jute
Of Coir
Others
Kg
8.4%
36.3
1.7%
Sq.Mtrs.
3.2%
53.5
1.7%
Sq.Mtrs.
3.2%
21.2
1.7%
Kg
2.2%
17.6
1.7%
CHAPTER – 58
SPECIAL WOVEN FABRICS; TUFTED TEXTILE FABRICS; LACE;
TAPESTRIES; TRIMMINGS; EMBROIDERY
Woven pile fabrics and chenille
fabrics, other than fabrics of
heading 5802 or 5806
Of Wool
Kg
4.3%
51.6
1.7%
Of Man Made Fibres
Kg
7.3%
47
1.7%
Of Cotton and Others
Kg
3%
16.7
1.7%
Terry towelling and similar
woven terry fabrics, other than
narrow fabrics of heading
Kg
4.3%
31.2
1.7%
5806; tufted textile fabrics,
other than products of heading
5703
Gauze, other than narrow
Kg
4.3%
19.2
1.7%
fabrics of heading 5806
Tulles and other net fabrics,
not including woven, knitted or
crocheted fabrics; lace in the
Kg
4.3%
19.2
1.7%
piece, in strips or in motifs,
other than fabrics of heading
6002 to 6006
Hand-woven tapestries of the
type
gobelins, flanders,
aubusson, beauvais and the
Kg
4.3%
19.2
1.7%
like,
and
needle-worked
tapestries (for example, petit
point, cross-stitch), whether or
not made up.
122
7.3
28.4
11.2
13.6
20.4
10.9
9.5
12.3
7.6
7.6
7.6
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
Kg
Kg
7.3%
3%
39.2
16.7
1.7%
1.7%
9.1
9.5
Kg
4.3%
19.2
1.7%
7.6
Kg
4.3%
19.2
1.7%
7.6
5806
580601
580602
5807
5808
5809
580901
580902
5810
581001
581002
581003
581099
5811
5901
Narrow woven fabrics other
than goods of heading 5807;
narrow fabrics consisting of
warp without weft assembled
by means of an adhesive
(bolducs)
Of Man Made Fibres
Of Cotton and Others
Labels, badges and similar
articles of textile materials, in
the piece, in strips or cut to
shape or size, not embroidered
Braids in the piece; ornamental
trimmings in the piece, without
embroidery, other than knitted
or crocheted; 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 apparel, as
furnishing fabrics or for
similar purposes, not elsewhere
specified or included
Imitation Zari
Others
Embroidery in the piece, in
strips or in motifs
Of Silk
Of MMF where Man-made
Staple Fibre and / or Man-made
Filament Yarn is 85% or more
by weight
Of MMF where Man-made
Staple Fibre and / or Man-made
Filament Yarn is less than 85%
but more than 50% by weight
Others
Quilted textile products in the
piece, composed of one or more
layers of textile materials
assembled with padding by
stitching or otherwise, other
than embroidery of heading
5810
1.9%
1.7%
1.9%
1.7%
Per Kg of
Silk content
8.7%
626.4
7.6%
547.2
Kg
8.9%
68.2
3.1%
23.8
Kg
7.5%
59.9
3.1%
24.8
Kg
4.9%
31.5
1.3%
8.3
Kg
4.3%
19.2
1.7%
7.6
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
123
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
Kg
Kg
8.2%
4.4%
35.1
21.7
1.9%
1.7%
8.1
8.4
Kg
Kg
1.7%
1.9%
3%
8.2%
13
20.3
1.7%
1.9%
3%
1.7%
13
4.2
Kg
Kg
8.2%
4.4%
35.1
21.7
1.9%
1.7%
8.1
8.4
Kg
3.3%
14.1
3.3%
14.1
Kg
Kg
8.2%
4.4%
35.1
21.7
1.9%
1.7%
8.1
8.4
Kg
Kg
8.2%
4.4%
35.1
21.7
1.9%
1.7%
8.1
8.4
Kg
Kg
8.2%
4.4%
35.1
21.7
1.9%
1.7%
8.1
8.4
Kg
Kg
8.2%
4.4%
35.1
21.7
1.9%
1.7%
8.1
8.4
590101
590102
5902
590201
590202
590203
590299
5903
590301
590302
590303
5904
590401
590402
5905
590501
590502
5906
590601
590602
5907
590701
590702
5908
kind used for the outer covers
of books or the like; tracing
cloth;
prepared
painting
canvas; buckram and similar
stiffened textile fabrics of a
kind used for hat foundations
Of Man Made Fibres
Of Cotton and Others
Tyre cord fabric of high
tenacity yarn of nylon or other
polyamides,
polyesters
or
viscose rayon
Rayon Tyre Cord Fabric dipped
Rayon Tyre Cord Fabric
Nylon Tyre Fabric
Others
Textile fabrics, impregnated,
coated, covered or laminated
with plastics, other than those
of heading 5902
Of Man Made Fibres
Of Cotton and Others
PVC leather cloth / foam leather
cloth
Linoleum, whether or not cut
to shape; floor coverings
consisting of a coating or
covering applied on a textile
backing, whether or not cut to
shape
Of Man Made Fibres
Of Cotton and Others
Textile wall coverings
Of Man Made Fibres
Of Cotton and Others
Rubberised textile fabrics,
other than those of heading
5902
Of Man Made Fibres
Of Cotton and Others
Textile
fabrics
otherwise
impregnated,
coated
or
covered; painted canvas being
theatrical scenery, studio backcloths or the like
Of Man Made Fibres
Of Cotton and Others
Textile wicks, woven, plaited or
knitted, for lamps, stoves,
lighters, candles or the like;
124
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
Kg
Kg
8.2%
4.4%
35.1
21.7
1.9%
1.7%
8.1
8.4
Kg
Kg
8.2%
4.4%
35.1
21.7
1.9%
1.7%
8.1
8.4
Kg
Kg
8.2%
4.4%
35.1
21.7
1.9%
1.7%
8.1
8.4
Kg
8.2%
Kg
4.4%
CHAPTER – 60
35.1
21.7
1.9%
1.7%
8.1
8.4
590801
590802
5909
590901
590902
5910
591001
591002
5911
591101
591102
incandescent gas mantles and
tubular knitted gas mantle
fabric therefor, whether or not
impregnated
Of Man Made Fibres
Of Cotton and Others
Textile hose piping and similar
textile tubing, with or without
lining, armour or accessories of
other materials
Of Man Made Fibres
Of Cotton and Others
Transmission or conveyor belts
or belting, of textile material,
whether or not impregnated,
coated, covered or laminated
with plastics, or reinforced
with metal or other material
Of Man Made Fibres
Of Cotton and Others
Textile products and articles,
for technical uses, specified in
Note 7 to this Chapter
Of Man Made Fibres
Of Cotton and Others
KNITTED OR CROCHETED FABRICS
6001
600101
600102
600103
600104
600105
600106
600107
600108
600109
600110
600111
Pile fabrics, including "long
pile" fabrics and terry fabrics,
knitted or crocheted
Of Wool
Of Man Made Fibres (Grey)
Of Man Made Fibres (Dyed)
Of Cotton (Grey)
Of Cotton (Dyed)
Of Cotton containing 1% or more
by weight of spandex/ lycra/
elastane (Grey)
Of Cotton containing 1% or more
by weight of spandex/ lycra/
elastane (Dyed)
Of Blend containing Cotton and
Man Made Fibre where MMF
predominates by weight (Grey)
Of Blend containing Cotton and
Man Made Fibre where MMF
predominates by weight (Dyed)
Of Blend containing Cotton and
Man Made Fibre where Cotton
predominates by weight (Grey)
Of Blend containing Cotton and
Kg
Kg
Kg
Kg
Kg
4.5%
7.2%
7.7%
4.4%
4.9%
118
51.4
57.8
24.5
31.5
2.8%
3.1%
3.1%
1.3%
1.3%
73.4
22.1
23.3
7.2
8.3
Kg
4.9%
33.8
1.6%
11
Kg
5.4%
37.3
1.6%
11
Kg
7%
53.5
3.1%
23.7
Kg
7.5%
59.9
3.1%
24.8
Kg
4.9%
31.5
1.3%
8.3
Kg
5.4%
42.3
1.3%
10.2
125
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
Kg
4.4%
24.5
1.3%
7.2
Kg
Kg
Kg
Kg
Kg
4.5%
7.2%
7.7%
4.9%
5.4%
118
51.4
57.8
33.8
37.3
2.8%
3.1%
3.1%
1.6%
1.6%
73.4
22.1
23.3
11
11
Kg
7%
53.5
3.1%
23.7
Kg
7.5%
59.9
3.1%
24.8
Kg
4.9%
31.5
1.3%
8.3
Kg
5.4%
42.3
1.3%
10.2
Kg
4.9%
33.8
1.6%
11
Kg
Kg
Kg
Kg
Kg
4.5%
7.2%
7.7%
4.4%
4.9%
118
51.4
57.8
24.5
31.5
2.8%
3.1%
3.1%
1.3%
1.3%
73.4
22.1
23.3
7.2
8.3
Kg
4.9%
33.8
1.6%
11
Kg
5.4%
37.3
1.6%
11
Kg
7%
53.5
3.1%
23.7
Kg
7.5%
59.9
3.1%
24.8
Kg
4.9%
31.5
1.3%
8.3
600199
6002
600201
600202
600203
600204
600205
600206
600207
600208
600209
600299
6003
600301
600302
600303
600304
600305
600306
600307
600308
600309
600310
Man Made Fibre where Cotton
predominates by weight (Dyed)
Of Others
Knitted or crocheted fabrics of
a width not exceeding 30 cm,
containing by weight 5% or
more of elastomeric yarn or
rubber thread, other than those
of heading 6001
Of Wool
Of Man Made Fibres (Grey)
Of Man Made Fibres (Dyed)
Of Cotton (Grey)
Of Cotton (Dyed)
Of Blend containing Cotton and
Man Made Fibre where MMF
predominates by weight (Grey)
Of Blend containing Cotton and
Man Made Fibre where MMF
predominates by weight (Dyed)
Of Blend containing Cotton and
Man Made Fibre where Cotton
predominates by weight (Grey)
Of Blend containing Cotton and
Man Made Fibre where Cotton
predominates by weight (Dyed)
Of Others
Knitted or crocheted fabrics of
a width not exceeding 30 cm,
other than those of heading
6001 or 6002
Of Wool
Of Man Made Fibres (Grey)
Of Man Made Fibres (Dyed)
Of Cotton (Grey)
Of Cotton (Dyed)
Of Cotton containing 1% or more
by weight of spandex/ lycra/
elastane (Grey)
Of Cotton containing 1% or more
by weight of spandex/ lycra/
elastane (Dyed)
Of Blend containing Cotton and
Man Made Fibre where MMF
predominates by weight (Grey)
Of Blend containing Cotton and
Man Made Fibre where MMF
predominates by weight (Dyed)
Of Blend containing Cotton and
Man Made Fibre where Cotton
predominates by weight (Grey)
126
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
Kg
5.4%
42.3
1.3%
10.2
Kg
4.4%
24.5
1.3%
7.2
Kg
Kg
Kg
Kg
Kg
4.5%
7.2%
7.7%
4.9%
5.4%
118
51.4
57.8
33.8
37.3
2.8%
3.1%
3.1%
1.6%
1.6%
73.4
22.1
23.3
11
11
Kg
7%
53.5
3.1%
23.7
Kg
7.5%
59.9
3.1%
24.8
Kg
4.9%
31.5
1.3%
8.3
Kg
5.4%
42.3
1.3%
10.2
Kg
4.9%
33.8
1.6%
11
Kg
Kg
Kg
Kg
Kg
4.5%
7.2%
7.7%
4.4%
4.9%
118
51.4
57.8
24.5
31.5
2.8%
3.1%
3.1%
1.3%
1.3%
73.4
22.1
23.3
7.2
8.3
Kg
4.9%
33.8
1.6%
11
Kg
5.4%
37.3
1.6%
11
Kg
7%
53.5
3.1%
23.7
Kg
7.5%
59.9
3.1%
24.8
Kg
4.9%
31.5
1.3%
8.3
600311
600399
6004
600401
600402
600403
600404
600405
600406
600407
600408
600409
600499
6005
600501
600502
600503
600504
600505
600506
600507
600508
600509
600510
Of Blend containing Cotton and
Man Made Fibre where Cotton
predominates by weight (Dyed)
Of Others
Knitted or crocheted fabrics of
a width exceeding 30 cm ,
containing by weight 5% or
more of elastomeric yarn or
rubber thread, other than those
of heading 6001
Of Wool
Of Man Made Fibres (Grey)
Of Man Made Fibres (Dyed)
Of Cotton (Grey)
Of Cotton (Dyed)
Of Blend containing Cotton and
Man Made Fibre where MMF
predominates by weight (Grey)
Of Blend containing Cotton and
Man Made Fibre where MMF
predominates by weight (Dyed)
Of Blend containing Cotton and
Man Made Fibre where Cotton
predominates by weight (Grey)
Of Blend containing Cotton and
Man Made Fibre where Cotton
predominates by weight (Dyed)
Of Others
Warp knit fabrics (including
those made on galloon knitting
machines), other than those of
headings 6001 to 6004
Of Wool
Of Man Made Fibres (Grey)
Of Man Made Fibres (Dyed)
Of Cotton (Grey)
Of Cotton (Dyed)
Of Cotton containing 1% or more
by weight of spandex/ lycra/
elastane (Grey)
Of Cotton containing 1% or more
by weight of spandex/ lycra/
elastane (Dyed)
Of Blend containing Cotton and
Man Made Fibre where MMF
predominates by weight (Grey)
Of Blend containing Cotton and
Man Made Fibre where MMF
predominates by weight (Dyed)
Of Blend containing Cotton and
Man Made Fibre where Cotton
127
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
Kg
5.4%
42.3
1.3%
10.2
Kg
4.4%
24.5
1.3%
7.2
Kg
Kg
Kg
Kg
Kg
4.5%
7.2%
7.7%
4.4%
4.9%
118
51.4
57.8
24.5
31.5
2.8%
3.1%
3.1%
1.3%
1.3%
73.4
22.1
23.3
7.2
8.3
Kg
4.9%
33.8
1.6%
11
Kg
5.4%
37.3
1.6%
11
Kg
7%
53.5
3.1%
23.7
Kg
7.5%
59.9
3.1%
24.8
Kg
4.9%
31.5
1.3%
8.3
Kg
5.4%
42.3
1.3%
10.2
predominates by weight (Grey)
600511
600599
6006
600601
600602
600603
600604
600605
600606
600607
600608
600609
600610
600611
600699
Of Blend containing Cotton and
Man Made Fibre where Cotton
predominates by weight (Dyed)
Of Others
Other knitted or crocheted
fabrics
Of Wool
Of Man Made Fibres (Grey)
Of Man Made Fibres (Dyed)
Of Cotton (Grey)
Of Cotton (Dyed)
Of Cotton containing 1% or more
by weight of spandex/ lycra/
elastane (Grey)
Of Cotton containing 1% or more
by weight of spandex/ lycra/
elastane (Dyed)
Of Blend containing Cotton and
Man Made Fibre where MMF
predominates by weight (Grey)
Of Blend containing Cotton and
Man Made Fibre where MMF
predominates by weight (Dyed)
Of Blend containing Cotton and
Man Made Fibre where Cotton
predominates by weight (Grey)
Of Blend containing Cotton and
Man Made Fibre where Cotton
predominates by weight (Dyed)
Of Others
Kg
4.4%
24.5
1.3%
CHAPTER – 61
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED
Men's or boys' overcoats,
carcoats, capes, cloaks, anoraks
(including ski-jackets), wind6101
cheaters, wind-jackets and
similar articles, knitted or
crocheted, other than those of
heading 6103
610101
Of Cotton
piece
7.6%
56.7
1.7%
Of Blend containing Cotton and
610102
piece
8.9%
58.1
2.2%
Man Made Fibre
610103
Of Man Made Fibres
piece
10.2%
59.5
2.6%
Of Silk (other than containing
610104
piece
7.8%
107
4%
Noil silk)
610105
Of Noil Silk
piece
7.8%
26.7
4%
610106
Of Wool
piece
7.6%
52.6
1.7%
Of Blend containing Wool and
610107
piece
8.9%
56
2.2%
Man Made Fibre
128
7.2
12.7
14.4
15.2
54.9
13.7
11.8
13.8
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
piece
7.9%
60.2
1.8%
13.7
piece
7.6%
42.1
1.7%
9.4
piece
7.6%
56.7
1.7%
12.7
piece
8.9%
58.1
2.2%
14.4
piece
10.2%
59.5
2.6%
15.2
piece
7.8%
107
4%
54.9
piece
piece
7.8%
7.6%
26.7
52.6
4%
1.7%
13.7
11.8
piece
8.9%
56
2.2%
13.8
piece
7.9%
60.2
1.8%
13.7
piece
7.6%
42.1
1.7%
9.4
piece
7.6%
56.7
1.7%
12.7
piece
8.9%
58.1
2.2%
14.4
piece
10.2%
59.5
2.6%
15.2
piece
7.8%
107
4%
54.9
piece
piece
7.8%
7.6%
26.7
52.6
4%
1.7%
13.7
11.8
piece
8.9%
56
2.2%
13.8
piece
7.9%
60.2
1.8%
13.7
piece
7.6%
42.1
1.7%
9.4
piece
7.6%
49.2
1.7%
11
piece
8.9%
51.3
2.2%
12.7
610108
610199
6102
610201
610202
610203
610204
610205
610206
610207
610208
610299
6103
610301
61030101
61030102
61030103
61030104
61030105
61030106
61030107
61030108
61030199
610302
61030201
61030202
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Women's or girls' overcoats,
car-coats,
capes,
cloaks,
anoraks (including ski-jackets),
wind-cheaters,
wind-jackets
and similar articles, knitted or
crocheted, other than those of
heading 6104
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Men's
or
boys'
suits,
ensembles, jackets, blazers,
trousers, bib and brace
overalls, breeches and shorts
(other than swim wear), knitted
or crocheted
Suits,
ensembles,
jackets,
blazers, trousers / full pants
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Others
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
129
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
61030203
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Women's or girls' suits,
ensembles, jackets, blazers,
dresses, skirts, divided skirts,
trousers, bib and brace
overalls, breeches and shorts
(other than swim wear),
knitted or crocheted
Suits,
ensembles,
jackets,
blazers, trousers / full pants
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Others
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Men's or boys' shirts, knitted
piece
10.2%
53.4
2.6%
13.6
piece
7.8%
82.5
4%
42.3
piece
piece
7.8%
7.6%
24.1
52.6
4%
1.7%
12.4
11.8
piece
8.9%
53
2.2%
13.1
piece
7.9%
52.9
1.8%
12.1
piece
7.6%
31.5
1.7%
7
piece
7.6%
56.7
1.7%
12.7
piece
8.9%
58.1
2.2%
14.4
piece
10.2%
59.5
2.6%
15.2
piece
7.8%
107
4%
54.9
piece
piece
7.8%
7.6%
26.7
52.6
4%
1.7%
13.7
11.8
piece
8.9%
56
2.2%
13.8
piece
7.9%
60.2
1.8%
13.7
piece
7.6%
42.1
1.7%
9.4
piece
7.6%
49.2
1.7%
11
piece
8.9%
51.3
2.2%
12.7
piece
10.2%
53.4
2.6%
13.6
piece
7.8%
82.5
4%
42.3
piece
piece
7.8%
7.6%
24.1
52.6
4%
1.7%
12.4
11.8
piece
8.9%
53
2.2%
13.1
piece
7.9%
52.9
1.8%
12.1
piece
7.6%
31.5
1.7%
7
61030204
61030205
61030206
61030207
61030208
61030299
6104
610401
61040101
61040102
61040103
61040104
61040105
61040106
61040107
61040108
61040199
610402
61040201
61040202
61040203
61040204
61040205
61040206
61040207
61040208
61040299
6105
130
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Women's or girls' blouses,
shirts and shirt-blouses, knitted
or crocheted
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Men's or boys' underpants,
briefs, nightshirts, pyjamas,
bathrobes, dressing gowns and
similar articles, knitted or
crocheted
Night shirts, pyjamas, bath
robes
and
dressing
gowns/underpants and similar
articles
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
piece
7.6%
49.2
1.7%
11
piece
8.9%
51.3
2.2%
12.7
piece
10.2%
53.4
2.6%
13.6
piece
7.8%
82.5
4%
42.3
piece
piece
7.8%
7.6%
24.1
52.6
4%
1.7%
12.4
11.8
piece
8.9%
53
2.2%
13.1
piece
7.9%
52.9
1.8%
12.1
piece
7.6%
31.5
1.7%
7
piece
7.6%
49.2
1.7%
11
piece
8.9%
51.3
2.2%
12.7
piece
10.2%
53.4
2.6%
13.6
piece
7.8%
82.5
4%
42.3
piece
piece
7.8%
7.6%
24.1
52.6
4%
1.7%
12.4
11.8
piece
8.9%
53
2.2%
13.1
piece
7.9%
52.9
1.8%
12.1
piece
7.6%
31.5
1.7%
7
piece
7.6%
35.3
1.7%
7.9
piece
8.9%
37.1
2.2%
9.2
piece
10.2%
38.8
2.6%
9.9
piece
7.8%
82.5
4%
42.3
piece
piece
piece
7.8%
7.6%
8.9%
24.1
42.1
40.4
4%
1.7%
2.2%
12.4
9.4
10
or crocheted
610501
610502
610503
610504
610505
610506
610507
610508
610599
6106
610601
610602
610603
610604
610605
610606
610607
610608
610699
6107
610701
61070101
61070102
61070103
61070104
61070105
61070106
61070107
131
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
piece
7.9%
38.4
1.8%
8.7
piece
7.6%
31.5
1.7%
7
piece
7.6%
16.4
1.7%
3.7
piece
8.9%
16.7
2.2%
4.1
piece
10.2%
17
2.6%
4.3
piece
7.8%
57.5
4%
29.5
piece
piece
7.8%
7.6%
27.9
15.2
4%
1.7%
14.3
3.4
piece
8.9%
16.1
2.2%
4
piece
7.9%
17.6
1.8%
4
piece
7.6%
11.7
1.7%
2.6
piece
7.6%
35.3
1.7%
7.9
piece
8.9%
37.1
2.2%
9.2
piece
10.2%
38.8
2.6%
9.9
piece
7.8%
82.5
4%
42.3
piece
piece
7.8%
7.6%
24.1
42.1
4%
1.7%
12.4
9.4
piece
8.9%
40.4
2.2%
10
piece
7.9%
38.4
1.8%
8.7
piece
7.6%
31.5
1.7%
7
piece
piece
7.6%
8.9%
16.4
16.7
1.7%
2.2%
3.7
4.1
Man Made Fibre
61070108
61070199
610702
61070201
61070202
61070203
61070204
61070205
61070206
61070207
61070208
61070299
6108
610801
61080101
61080102
61080103
61080104
61080105
61080106
61080107
61080108
61080199
610802
61080201
61080202
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Others (briefs and similar
articles)
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Women's or girls' slips,
petticoats, briefs, panties, night
dresses, pyjamas, negligees,
bathrobes, dressing gowns and
similar articles, knitted or
crocheted
Night dresses (including night
shirts), pyjamas, negligees
bathrobes
and
dressing
gowns,slips, petticoats and
similar articles
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Others ( Briefs, Panties and
similar articles)
Of Cotton
Of Blend containing Cotton and
132
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
piece
10.2%
17
2.6%
4.3
piece
7.8%
57.5
4%
29.5
piece
piece
7.8%
7.6%
27.9
15.2
4%
1.7%
14.3
3.4
piece
8.9%
16.1
2.2%
4
piece
7.9%
17.6
1.8%
4
piece
7.6%
11.7
1.7%
2.6
piece
7.6%
35.3
1.7%
7.9
piece
8.9%
37.1
2.2%
9.2
piece
10.2%
38.8
2.6%
9.9
piece
7.8%
82.5
4%
42.3
piece
piece
7.8%
7.6%
24.1
42.1
4%
1.7%
12.4
9.4
piece
8.9%
40.4
2.2%
10
piece
7.9%
38.4
1.8%
8.7
piece
7.6%
31.5
1.7%
7
piece
7.6%
81.9
1.7%
18.3
piece
8.9%
84.7
2.2%
20.9
piece
10.2%
87.4
2.6%
22.3
piece
7.8%
160.5
4%
82.3
piece
piece
7.8%
7.6%
41.5
87.6
4%
1.7%
21.3
19.6
piece
8.9%
87.5
2.2%
21.6
piece
7.9%
89.6
1.8%
20.4
piece
7.6%
73.6
1.7%
16.5
piece
7.6%
30.3
1.7%
6.8
61080203
61080204
61080205
61080206
61080207
61080208
61080299
6109
610901
610902
610903
610904
610905
610906
610907
610908
610999
6110
611001
611002
611003
611004
611005
611006
611007
611008
611099
6111
611101
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
T-shirts, singlets and other
vests, knitted or crocheted
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Jerseys, pullovers, cardigans,
waistcoats an similar articles,
knitted or crocheted
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Babies' garments and clothing
accessories,
knitted
or
crocheted
Of Cotton
133
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
piece
8.9%
30.9
2.2%
7.6
piece
10.2%
31.6
2.6%
8.1
piece
7.8%
42.3
4%
21.7
piece
piece
7.8%
7.6%
17.4
31.5
4%
1.7%
8.9
7
piece
8.9%
31.5
2.2%
7.8
piece
7.9%
33.2
1.8%
7.6
piece
7.6%
24.5
1.7%
5.5
piece
7.6%
40.3
1.7%
9
piece
8.9%
42
2.2%
10.4
piece
10.2%
43.7
2.6%
11.1
piece
7.8%
82.5
4%
42.3
piece
piece
7.8%
7.6%
22.3
42.1
4%
1.7%
11.3
9.4
piece
8.9%
42.9
2.2%
10.6
piece
7.9%
43.6
1.8%
9.9
piece
7.6%
31.5
1.7%
7
Kg
7.6%
68.1
1.7%
15.2
Kg
8.9%
73.5
2.2%
18.2
Kg
10.2%
78.9
2.6%
20.1
Kg
7.8%
414.5
4%
212.6
Kg
Kg
7.8%
7.6%
140
109
4%
1.7%
71.8
24.4
Kg
8.9%
94.3
2.2%
23.3
Kg
7.6%
62.9
1.7%
14.1
611102
611103
611104
611105
611106
611107
611108
611199
6112
611201
611202
611203
611204
611205
611206
611207
611208
611299
6113
611301
611302
611303
611304
611305
611306
611307
611399
6114
611401
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Track suits, ski suits and
swimwear, knitted or crocheted
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Garments, made up of knitted
or crocheted fabrics of heading
5903, 5906 or 5907
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Others
Other garments, knitted or
crocheted
Women's or girls' blouses,
shirts and shirt-blouses, knitted
or crocheted with tightening at
the bottom
134
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
61140101
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by
weight
of
spandex/lycra/elastane
Of Others
Women's or girls' Tops
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Others
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Others
Panty hose, tights, stockings,
socks and other hosiery,
including graduated compression hosiery (for example,
stockings for varicose veins)
and footwear without applied
soles, knitted or crocheted
Of Cotton
piece
7.6%
49.2
1.7%
11
piece
8.9%
51.3
2.2%
12.7
piece
10.2%
53.4
2.6%
13.6
piece
7.8%
82.5
4%
42.3
piece
piece
7.8%
7.6%
24.1
52.6
4%
1.7%
12.4
11.8
piece
8.9%
53
2.2%
13.1
piece
7.9%
52.9
1.8%
12.1
piece
7.6%
31.5
1.7%
7
piece
7.6%
35.3
1.7%
7.9
piece
8.9%
37.1
2.2%
9.2
piece
10.2%
38.8
2.6%
9.9
piece
7.8%
82.5
4%
42.3
piece
piece
7.8%
7.6%
24.1
42.1
4%
1.7%
12.4
9.4
piece
8.9%
40.4
2.2%
10
piece
7.9%
38.4
1.8%
8.7
piece
7.6%
31.5
1.7%
7
Kg
7.6%
68.1
1.7%
15.2
Kg
8.9%
73.5
2.2%
18.2
Kg
10.2%
78.9
2.6%
20.1
Kg
7.8%
414.5
4%
212.6
Kg
Kg
7.8%
7.6%
140
109
4%
1.7%
71.8
24.4
Kg
8.9%
94.3
2.2%
23.3
Kg
7.6%
62.9
1.7%
14.1
Kg
7.6%
68.1
1.7%
15.2
61140102
61140103
61140104
61140105
61140106
61140107
61140108
61140199
611402
61140201
61140202
61140203
61140204
61140205
61140206
61140207
61140208
61140299
611403
61140301
61140302
61140303
61140304
61140305
61140306
61140307
61140399
6115
611501
135
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
Kg
8.9%
73.5
2.2%
18.2
Kg
10.2%
78.9
2.6%
20.1
Kg
7.8%
414.5
4%
212.6
Kg
Kg
7.8%
7.6%
140
109
4%
1.7%
71.8
24.4
Kg
8.9%
94.3
2.2%
23.3
Kg
7.9%
80
1.8%
18.2
Kg
7.6%
62.9
1.7%
14.1
Kg
7.6%
68.1
1.7%
15.2
Kg
8.9%
73.5
2.2%
18.2
Kg
10.2%
78.9
2.6%
20.1
Kg
7.8%
414.5
4%
212.6
Kg
Kg
7.8%
7.6%
140
109
4%
1.7%
71.8
24.4
Kg
8.9%
94.3
2.2%
23.3
Kg
7.9%
80
1.8%
18.2
Kg
7.6%
62.9
1.7%
14.1
piece
7.6%
26.5
1.7%
5.9
piece
8.9%
27.8
2.2%
6.9
piece
10.2%
29.1
2.6%
7.4
piece
7.8%
82.5
4%
42.3
piece
piece
7.8%
7.6%
22.3
46.7
4%
1.7%
11.3
10.4
piece
8.9%
37.9
2.2%
9.4
piece
7.6%
23.4
1.7%
5.2
Kg
Kg
7.6%
8.9%
68.1
73.5
1.7%
2.2%
15.2
18.2
611502
611503
611504
611505
611506
611507
611508
611599
6116
611601
611602
611603
611604
611605
611606
611607
611608
611699
6117
611701
61170101
61170102
61170103
61170104
61170105
61170106
61170107
61170199
611702
61170201
61170202
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Gloves, mittens and mitts,
knitted or crocheted
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Other made up clothing
accessories,
knitted
or
crocheted; knitted or crocheted
parts of garments or of clothing
accessories
Shawls,
scarves,
mufflers,
stoles, mantillas and veils
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Others
Others
Of Cotton
Of Blend containing Cotton and
136
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
Kg
10.2%
78.9
2.6%
20.1
Kg
7.8%
414.5
4%
212.6
Kg
Kg
7.8%
7.6%
140
109
4%
1.7%
71.8
24.4
Kg
8.9%
94.3
2.2%
23.3
61170203
61170204
61170205
61170206
61170207
61170299
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Others
Kg
7.6%
62.9
1.7%
14.1
CHAPTER – 62
ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, NOT KNITTED OR CROCHETED
Men's or boys' overcoats, carcoats,
cloaks,
anoraks
(including ski-jackets), wind6201
cheaters, wind jackets and
similar articles other than
those of heading 6203
620101
Of Cotton
piece
7.6%
56.7
1.7%
12.7
Of Blend containing Cotton and
620102
piece
8.9%
58.1
2.2%
14.4
Man Made Fibre
620103
Of Man Made Fibres
piece
10.2%
59.5
2.6%
15.2
Of Silk (other than containing
620104
piece
7.8%
107
4%
54.9
Noil silk)
620105
Of Noil Silk
piece
7.8%
26.7
4%
13.7
620106
Of Wool
piece
7.6%
52.6
1.7%
11.8
Of Blend containing Wool and
620107
piece
8.9%
56
2.2%
13.8
Man Made Fibre
Of Cotton containing 1% or more
620108
by weight of spandex/lycra/
piece
7.9%
60.2
1.8%
13.7
elastane
620199
Of Others
piece
7.6%
42.1
1.7%
9.4
Women's or girls' overcoats,
car-coats,
capes,
cloaks,
anoraks(including ski-jackets),
6202
wind-cheaters,
wind-jackets
and similar articles, other than
those of heading 6204
620201
Of Cotton
piece
7.6%
56.7
1.7%
12.7
Of Blend containing Cotton and
620202
piece
8.9%
58.1
2.2%
14.4
Man Made Fibre
620203
Of Man Made Fibres
piece
10.2%
59.5
2.6%
15.2
Of Silk (other than containing
620204
piece
7.8%
107
4%
54.9
Noil silk)
620205
Of Noil Silk
piece
7.8%
26.7
4%
13.7
620206
Of Wool
piece
7.6%
52.6
1.7%
11.8
Of Blend containing Wool and
620207
piece
8.9%
56
2.2%
13.8
Man Made Fibre
Of Cotton containing 1% or more
620208
by weight of spandex/lycra/
piece
7.9%
60.2
1.8%
13.7
elastane
620299
Of Others
piece
7.6%
42.1
1.7%
9.4
137
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
piece
7.6%
56.7
1.7%
12.7
piece
8.9%
58.1
2.2%
14.4
piece
10.2%
59.5
2.6%
15.2
piece
7.8%
107
4%
54.9
piece
piece
7.8%
7.6%
26.7
52.6
4%
1.7%
13.7
11.8
piece
8.9%
56
2.2%
13.8
piece
7.9%
60.2
1.8%
13.7
piece
7.6%
42.1
1.7%
9.4
piece
7.6%
49.2
1.7%
11
piece
8.9%
51.3
2.2%
12.7
piece
10.2%
53.4
2.6%
13.6
piece
7.8%
82.5
4%
42.3
piece
piece
7.8%
7.6%
24.1
52.6
4%
1.7%
12.4
11.8
piece
8.9%
53
2.2%
13.1
piece
7.9%
52.9
1.8%
12.1
piece
7.6%
31.5
1.7%
7
piece
7.6%
56.7
1.7%
12.7
piece
8.9%
58.1
2.2%
14.4
piece
10.2%
59.5
2.6%
15.2
piece
7.8%
107
4%
54.9
6203
620301
62030101
62030102
62030103
62030104
62030105
62030106
62030107
62030108
62030199
620302
62030201
62030202
62030203
62030204
62030205
62030206
62030207
62030208
62030299
6204
620401
62040101
62040102
62040103
62040104
Men's
or
boys'
suits,
ensembles, jackets, blazers,
trousers, bib and brace
overalls, breeches and shorts
(other than swimwear)
Suits,
ensembles,
jackets,blazers, trousers / full
pants
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Others
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Women's or girls' suits,
ensembles, jackets, blazers,
dresses, skirts, divided skirts,
trousers, bib and brace
overalls, breeches and shorts
(other than swimwear)
Suits,
ensembles,
jackets,
blazers, trousers / full pants
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
138
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
62040105
62040106
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Others
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Men's or boys' shirts
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Women's or girls' blouses,
shirts and shirt-blouses
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
piece
piece
7.8%
7.6%
26.7
52.6
4%
1.7%
13.7
11.8
piece
8.9%
56
2.2%
13.8
piece
7.9%
60.2
1.8%
13.7
piece
7.6%
42.1
1.7%
9.4
piece
7.6%
49.2
1.7%
11
piece
8.9%
51.3
2.2%
12.7
piece
10.2%
53.4
2.6%
13.6
piece
7.8%
82.5
4%
42.3
piece
piece
7.8%
7.6%
24.1
52.6
4%
1.7%
12.4
11.8
piece
8.9%
53
2.2%
13.1
piece
7.9%
52.9
1.8%
12.1
piece
7.6%
31.5
1.7%
7
piece
7.6%
50.4
1.7%
11.3
piece
8.9%
52.5
2.2%
13
piece
10.2%
54.6
2.6%
13.9
piece
7.8%
82.5
4%
42.3
piece
piece
7.8%
7.6%
22.3
52.6
4%
1.7%
11.3
11.8
piece
8.9%
53.6
2.2%
13.2
piece
7.9%
55
1.8%
12.5
piece
7.6%
31.5
1.7%
7
piece
7.6%
50.4
1.7%
11.3
piece
8.9%
52.5
2.2%
13
piece
10.2%
54.6
2.6%
13.9
piece
7.8%
82.5
4%
42.3
piece
piece
7.8%
7.6%
22.3
52.6
4%
1.7%
11.3
11.8
piece
8.9%
53.6
2.2%
13.2
62040107
62040108
62040199
620402
62040201
62040202
62040203
62040204
62040205
62040206
62040207
62040208
62040299
6205
620501
620502
620503
620504
620505
620506
620507
620508
620599
6206
620601
620602
620603
620604
620605
620606
620607
139
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
piece
7.9%
55
1.8%
12.5
piece
7.6%
31.5
1.7%
7
piece
7.6%
35.3
1.7%
7.9
piece
8.9%
37.1
2.2%
9.2
piece
10.2%
38.8
2.6%
9.9
piece
7.8%
82.5
4%
42.3
piece
piece
7.8%
7.6%
24.1
42.1
4%
1.7%
12.4
9.4
piece
8.9%
40.4
2.2%
10
piece
7.9%
38.4
1.8%
8.7
piece
7.6%
31.5
1.7%
7
Kg
7.6%
68.1
1.7%
15.2
Kg
8.9%
73.5
2.2%
18.2
Kg
10.2%
78.9
2.6%
20.1
Kg
7.8%
414.5
4%
212.6
Kg
Kg
7.8%
7.6%
140
109
4%
1.7%
71.8
24.4
Kg
8.9%
94.3
2.2%
23.3
Kg
7.9%
80
1.8%
18.2
Kg
7.6%
62.9
1.7%
14.1
piece
7.6%
35.3
1.7%
7.9
620608
620699
6207
620701
62070101
62070102
62070103
62070104
62070105
62070106
62070107
62070108
62070199
620702
62070201
62070202
62070203
62070204
62070205
62070206
62070207
62070208
62070299
6208
620801
62080101
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Men's or boys' singlets and
other vests, underpants, briefs,
nightshirts, pyjamas, bathrobes, dressing gowns and
similar articles
Night
shirts,
pyjamas,
bathrobes, dressing gown
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Others
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Women's or girls' singlets and
other vests, slips, petticoats,
briefs, panties, nightdresses,
pyjamas, negliges, bathrobes,
dressing gowns and similar
articles
Night dresses (including night
shirts), pyjamas, bathrobes,
dressing gown
Of Cotton
140
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
piece
8.9%
37.1
2.2%
9.2
piece
10.2%
38.8
2.6%
9.9
piece
7.8%
82.5
4%
42.3
piece
piece
7.8%
7.6%
24.1
42.1
4%
1.7%
12.4
9.4
piece
8.9%
40.4
2.2%
10
piece
7.9%
38.4
1.8%
8.7
piece
7.6%
31.5
1.7%
7
Kg
7.6%
68.1
1.7%
15.2
Kg
8.9%
73.5
2.2%
18.2
Kg
10.2%
78.9
2.6%
20.1
Kg
7.8%
414.5
4%
212.6
Kg
Kg
7.8%
7.6%
140
109
4%
1.7%
71.8
24.4
Kg
8.9%
94.3
2.2%
23.3
Kg
7.9%
80
1.8%
18.2
Kg
7.6%
62.9
1.7%
14.1
piece
7.6%
30.3
1.7%
6.8
piece
8.9%
30.9
2.2%
7.6
piece
10.2%
31.6
2.6%
8.1
piece
7.8%
42.3
4%
21.7
piece
piece
7.8%
7.6%
17.4
31.5
4%
1.7%
8.9
7
piece
8.9%
31.5
2.2%
7.8
piece
7.9%
33.2
1.8%
7.6
piece
7.6%
24.5
1.7%
5.5
Kg
7.6%
68.1
1.7%
15.2
Kg
8.9%
73.5
2.2%
18.2
62080102
62080103
62080104
62080105
62080106
62080107
62080108
62080199
620802
62080201
62080202
62080203
62080204
62080205
62080206
62080207
62080208
62080299
6209
620901
620902
620903
620904
620905
620906
620907
620908
620999
6210
621001
621002
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Others
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Babies' garments and clothing
accessories
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Garments, made up of fabrics
of heading 5602, 5603, 5903,
5906 or 5907
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
141
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
621003
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Others
Track suits, ski suits and
swimwear; other garments
Women's or girls' blouses,
shirts and shirt-blouses, with
tightening at the bottom
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Women's or girls' Tops
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Others
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Kg
10.2%
78.9
2.6%
20.1
Kg
7.8%
414.5
4%
212.6
Kg
Kg
7.8%
7.6%
140
109
4%
1.7%
71.8
24.4
Kg
8.9%
94.3
2.2%
23.3
Kg
7.6%
62.9
1.7%
14.1
piece
7.6%
50.4
1.7%
11.3
piece
8.9%
52.5
2.2%
13
piece
10.2%
54.6
2.6%
13.9
piece
7.8%
82.5
4%
42.3
piece
piece
7.8%
7.6%
22.3
52.6
4%
1.7%
11.3
11.8
piece
8.9%
53.6
2.2%
13.2
piece
7.9%
55
1.8%
12.5
piece
7.6%
31.5
1.7%
7
piece
7.6%
35.3
1.7%
7.9
piece
8.9%
37.1
2.2%
9.2
piece
10.2%
38.8
2.6%
9.9
piece
7.8%
82.5
4%
42.3
piece
piece
7.8%
7.6%
24.1
42.1
4%
1.7%
12.4
9.4
piece
8.9%
40.4
2.2%
10
piece
7.9%
38.4
1.8%
8.7
piece
7.6%
31.5
1.7%
7
piece
7.6%
35.3
1.7%
7.9
piece
8.9%
37.1
2.2%
9.2
piece
10.2%
38.8
2.6%
9.9
piece
7.8%
82.5
4%
42.3
piece
7.8%
24.1
4%
12.4
621004
621005
621006
621007
621099
6211
621101
62110101
62110102
62110103
62110104
62110105
62110106
62110107
62110108
62110199
621102
62110201
62110202
62110203
62110204
62110205
62110206
62110207
62110208
62110299
621103
62110301
62110302
62110303
62110304
62110305
142
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
62110306
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Cotton containing 1% or more
by weight of spandex/lycra/
elastane
Of Others
Brassieres, girdles, corsets,
braces, suspenders, garters and
similar articles and parts
thereof, whether or not knitted
or crocheted
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Others
Handkerchiefs
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Others
Shawls,
scarves, mufflers,
mantillas, veils and the like
Shawls,
scarves, mufflers,
stoles, mantillas and veils
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Others
piece
7.6%
42.1
1.7%
9.4
piece
8.9%
40.4
2.2%
10
piece
7.9%
38.4
1.8%
8.7
piece
7.6%
31.5
1.7%
7
Kg
7.6%
68.1
1.7%
15.2
Kg
8.9%
73.5
2.2%
18.2
Kg
10.2%
78.9
2.6%
20.1
Kg
7.8%
414.5
4%
212.6
Kg
Kg
7.8%
7.6%
140
109
4%
1.7%
71.8
24.4
Kg
8.9%
94.3
2.2%
23.3
Kg
7.6%
62.9
1.7%
14.1
Kg
7.6%
68.1
1.7%
15.2
Kg
8.9%
73.5
2.2%
18.2
Kg
10.2%
78.9
2.6%
20.1
Kg
7.8%
414.5
4%
212.6
Kg
Kg
7.8%
7.6%
140
109
4%
1.7%
71.8
24.4
Kg
8.9%
94.3
2.2%
23.3
Kg
7.6%
62.9
1.7%
14.1
piece
7.6%
26.5
1.7%
5.9
piece
8.9%
27.8
2.2%
6.9
piece
10.2%
29.1
2.6%
7.4
piece
7.8%
82.5
4%
42.3
piece
piece
7.8%
7.6%
22.3
46.7
4%
1.7%
11.3
10.4
piece
8.9%
37.9
2.2%
9.4
piece
7.6%
23.4
1.7%
5.2
62110307
62110308
62110399
6212
621201
621202
621203
621204
621205
621206
621207
621299
6213
621301
621302
621303
621304
621305
621306
621307
621399
6214
621401
62140101
62140102
62140103
62140104
62140105
62140106
62140107
62140199
143
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
621402
62140201
Others
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Others
Ties, bow ties and cravats
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Others
Gloves, mittens and mitts
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Of Others
Other made up clothing
accessories; parts of garments
or of clothing accessories, other
than those of heading 6212
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Blend containing Wool and
Man Made Fibre
Kg
7.6%
68.1
1.7%
15.2
Kg
8.9%
73.5
2.2%
18.2
Kg
10.2%
78.9
2.6%
20.1
Kg
7.8%
414.5
4%
212.6
Kg
Kg
7.8%
7.6%
140
109
4%
1.7%
71.8
24.4
Kg
8.9%
94.3
2.2%
23.3
Kg
7.6%
62.9
1.7%
14.1
Kg
7.6%
68.1
1.7%
15.2
Kg
8.9%
73.5
2.2%
18.2
Kg
10.2%
78.9
2.6%
20.1
Kg
7.8%
414.5
4%
212.6
Kg
Kg
7.8%
7.6%
140
109
4%
1.7%
71.8
24.4
Kg
8.9%
94.3
2.2%
23.3
Kg
7.6%
62.9
1.7%
14.1
Kg
7.6%
68.1
1.7%
15.2
Kg
8.9%
73.5
2.2%
18.2
Kg
10.2%
78.9
2.6%
20.1
Kg
7.8%
414.5
4%
212.6
Kg
Kg
7.8%
7.6%
140
109
4%
1.7%
71.8
24.4
Kg
8.9%
94.3
2.2%
23.3
Kg
7.6%
62.9
1.7%
14.1
Kg
7.6%
68.1
1.7%
15.2
Kg
8.9%
73.5
2.2%
18.2
Kg
10.2%
78.9
2.6%
20.1
Kg
7.8%
414.5
4%
212.6
Kg
Kg
7.8%
7.6%
140
109
4%
1.7%
71.8
24.4
Kg
8.9%
94.3
2.2%
23.3
62140202
62140203
62140204
62140205
62140206
62140207
62140299
6215
621501
621502
621503
621504
621505
621506
621507
621599
6216
621601
621602
621603
621604
621605
621606
621607
621699
6217
621701
621702
621703
621704
621705
621706
621707
144
Tariff Item
Description of goods
Unit
1
2
3
621799
6301
630101
630102
6302
630201
630202
630203
630204
630205
630206
630207
6303
630301
630302
630303
630304
630305
630306
630307
6304
630401
630402
630403
630404
630405
630406
630407
6305
630501
630502
Of Others
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
4
5
Kg
7.6%
62.9
CHAPTER – 63
OTHER MADE UP TEXTILES ARTICLES; SETS;
WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
Blankets and traveling rugs
Acrylic Blankets (with acrylic
Kg
3.3%
17.3
content 85% or more by weight)
OtherBlankets and traveling rugs
Kg
5.9%
26.7
Bed linen, table linen, toilet
linen and kitchen linen
Of Cotton
Kg
7.2%
75
Of Blend containing Cotton and
Kg
8.2%
84
Man Made Fibre
Of Man Made Fibres
Kg
9.2%
94
Of Silk (other than containing
Kg
7.8%
414.5
Noil silk)
Of Noil Silk
Kg
7.8%
129
Of Wool
Kg
7.2%
108
Of Others
Kg
7.2%
69.2
Curtains (including drapes)
and interior blinds; curtain or
bed valances
Of Cotton
Kg
7.2%
75
Of Blend containing Cotton and
Kg
8.2%
84
Man Made Fibre
Of Man Made Fibres
Kg
9.2%
94
Of Silk (other than containing
Kg
7.8%
414.5
Noil silk)
Of Noil Silk
Kg
7.8%
129
Of Wool
Kg
7.2%
108
Of Others
Kg
7.2%
69.2
Other
furnishing
articles,
excluding those of heading
9404
Of Cotton
Kg
7.2%
75
Of Blend containing Cotton and
Kg
8.2%
84
Man Made Fibre
Of Man Made Fibres
Kg
9.2%
94
Of Silk (other than containing
Kg
7.8%
414.5
Noil silk)
Of Noil Silk
Kg
7.8%
129
Of Wool
Kg
7.2%
108
Of Others
Kg
7.2%
69.2
Sacks and bags, of a kind used
for the packing of goods
Sacks and bags, of a kind used
for the packing of goods other
Kg
5.4%
15.9
than those covered by tariff
items 630502 and 630503
Flexible Intermediate Bulk
Kg
7.2%
14.2
145
6
7
1.7%
14.1
3.3%
17.3
3.3%
14.9
1.8%
18.7
1.5%
15.4
1.1%
11.2
4%
212.6
4%
1.8%
1.8%
66.2
27
17.3
1.8%
18.7
1.5%
15.4
1.1%
11.2
4%
212.6
4%
1.8%
1.8%
66.2
27
17.3
1.8%
18.7
1.5%
15.4
1.1%
11.2
4%
212.6
4%
1.8%
1.8%
66.2
27
17.3
1.7%
5
1.9%
3.7
A
B
Drawback when Cenvat
facility has not been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Drawback when Cenvat
facility has been availed
Drawback
Drawback
cap per unit
Rate
in Rs.(`)
Tariff Item
Description of goods
Unit
1
2
3
4
5
6
7
Kg
6.1%
17.1
1.7%
4.8
Kg
5.4%
15.9
1.7%
5
Kg
7.2%
75
1.8%
18.7
Kg
8.2%
84
1.5%
15.4
Kg
9.2%
94
1.1%
11.2
Kg
7.8%
414.5
4%
212.6
Kg
Kg
Kg
7.8%
7.2%
7.2%
129
108
69.2
4%
1.8%
1.8%
66.2
27
17.3
Kg
7.2%
75
1.8%
18.7
Kg
8.2%
84
1.5%
15.4
Kg
9.2%
94
1.1%
11.2
Kg
7.8%
414.5
4%
212.6
Kg
Kg
Kg
7.8%
7.2%
7.2%
129
108
69.2
4%
1.8%
1.8%
66.2
27
17.3
630503
6306
6307
630701
630702
630703
630704
630705
630706
630707
6308
630801
630802
630803
630804
630805
630806
630807
63090000
6310
Containers (FIBC)
Sacks and bags made of jute
including hessian bags, sacking
bags, jute soil savers etc
Tarpaulins,
awnings
and
sunblinds; tents; sails for boats,
sailboards
or
landcraft;
camping goods
Other made up articles,
including dress patterns
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Others
Sets consisting of woven fabric
and yarn, whether or not with
accessories, for making up into
rugs, tapestries, embroidered
table cloths or serviettes, or
similar textile articles, put up
in packings for retail sale
Of Cotton
Of Blend containing Cotton and
Man Made Fibre
Of Man Made Fibres
Of Silk (other than containing
Noil silk)
Of Noil Silk
Of Wool
Of Others
Worn clothing and other worn
articles
Used or new rags, scrap twine,
cordage, rope and cables and
worn out articles of twine,
cordage, rope or cables, of
textile materials
Nil
Nil
1%
0.3%
CHAPTER – 64
FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES
146