This Notification has been Rescinded vide Notification No. 05/2022-Customs Dated 01/02/2022
Notification No. 14/2006-Cus Dated 01-03-2006
Effective rate of basic customs duty on specified varieties of woven fabrics falling under CH 52, 54, 55 and 58.- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.14/2005-Customs, dated the 1st March, 2005, which was published in the Gazette of India, Extraordinary vide number G.S.R. 112 (E), dated the 1st March, 2005, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below and falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the aforesaid Table, namely:-
Table
| Sr. No. | Chapter or heading or sub-heading or tariff item of the First Schedule | Description of goods | Rate |
| 1 | 2 | 3 | 4 |
| 1 | 5208 39 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 150 per kg., whichever is higher |
| 2 | 5208 39 | Other than upholstery fabrics | 2[10%] Old[12.5%] |
| 3 | 5208 42 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 37 per sq. mtr., whichever is higher |
| 4 | 5208 42 | Other than upholstery fabrics | 2[10%] Old[12.5%] or Rs. 22 per sq. mtr., whichever is higher |
| 5 | 5208 49 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 143 per kg., whichever is higher |
| 6 | 5208 52 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 23 per sq. mtr., whichever is higher |
| 7 | 5208 52 | Other than upholstery fabrics | 2[10%] Old[12.5%] or Rs. 14 per sq. mtr., whichever is higher |
| 1[8 | 5208
59 |
Upholstery
fabrics of 3-thread or 4-thread twill including cross-twill |
2[10%] Old[12.5%] or Rs. 35 per sq. mtr., whichever is higher] |
| Old[8 | 5208 53 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 35 per sq. mtr., whichever is higher |
| 1[9 | 5208
59 |
Other
than upholstery fabrics, of 3-thread or 4-thread twill including
cross-twill |
2[10%] Old[12.5%] or Rs. 21 per sq. mtr., whichever is higher] |
| Old[9 | 5208 53 | Other than upholstery fabrics | 2[10%] Old[12.5%] or Rs. 21 per sq. mtr., whichever is higher] |
| 1[10 | 5208
59 |
Upholstery fabrics other than those figuring at S. No.8 above | 2[10%] Old[12.5%] or Rs. 50 per sq. mtr., whichever is higher] |
| Old[10 | 5208 59 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 50 per sq. mtr., whichever is higher |
| 1[11 | 5208
59 |
Other than Upholstery fabrics, other than those figuring at S. No.9 above | 2[10%] Old[12.5%] or Rs. 30 per sq. mtr., whichever is higher] |
| Old[11 | 5208 59 | Other than upholstery fabrics | 2[10%] Old[12.5%] or Rs. 30 per sq. mtr., whichever is higher] |
| 12 |
5209 31, 5209 32 or 5209 39 |
Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 150 per kg., whichever is higher |
| 13 | 5209 31, 5209 32 or 5209 39 | Other than upholstery fabrics | 2[10%] Old[12.5%] |
| 14 | 5209 41 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 32 per sq. mtr., whichever is higher |
| 15 | 5209 41 | Other than upholstery fabrics | 2[10%] Old[12.5%] or Rs. 30 per sq. mtr., whichever is higher |
| 16 | 5209 43 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 30 per sq. mtr., whichever is higher |
| 17 | 5209 43 | Other than upholstery fabrics | 2[10%] Old[12.5%] or Rs. 28 per sq. mtr., whichever is higher |
| 18 | 5209 49 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 150 per kg., whichever is higher |
| 19 | 5209 49 | Other than upholstery fabrics | 2[10%] Old[12.5%] |
| 20 | 5209 51 or 5209 52 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 30 per sq. mtr., whichever is higher |
| 21 | 5209 51 or 5209 52 | Other than upholstery fabrics | 2[10%] Old[12.5%] or Rs. 24 per sq. mtr., whichever is higher |
| 22 | 5209 59 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 38 per sq. mtr., whichever is higher |
| 23 | 5209 59 | Other than upholstery fabrics | 2[10%] Old[12.5%] or Rs. 30 per sq. mtr., whichever is higher |
| 24 | 5210 39 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 150 per kg., whichever is higher |
| 25 | 5210 39 | Other than upholstery fabrics | 2[10%] Old[12.5%] |
| 1[26 | 5210
49 |
Upholstery
fabrics, other than 3-thread or 4-thread twill including cross-twill |
2[10%] Old[12.5%] or Rs. 132 per kg., whichever is higher] |
| Old[26 | 5210 49 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 132 per kg., whichever is higher] |
| 27 | 5210 51 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 15 per sq. mtr., whichever is higher |
| 28 | 5210 51 | Other than upholstery fabrics | 2[10%] Old[12.5%] or Rs. 12 per sq. mtr., whichever is higher |
| 1[29 | 5210
59 |
Upholstery
fabrics, other than 3-thread or 4-thread twill including cross-twill |
2[10%] Old[12.5%] or Rs. 15 per sq. mtr., whichever is higher] |
| Old[29 | 5210 59 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 15 per sq. mtr., whichever is higher] |
| 1[30 | 5210
59 |
Other
than Upholstery fabrics, other than 3-thread or 4-thread twill including
cross-twill |
2[10%] Old[12.5%] or Rs. 12 per sq. mtr., whichever is higher] |
| Old[30 | 5210 59 | Other than upholstery fabrics | 2[10%] Old[12.5%] or Rs. 12 per sq. mtr., whichever is higher] |
| 31 | 5211 31, 5211 32 or 5211 39 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 150 per kg., whichever is higher |
| 32 | 5211 31, 5211 32 or 5211 39 | Other than upholstery fabrics | 2[10%] Old[12.5%] |
| 33 | 5211 41 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 44 per sq. mtr., whichever is higher |
| 34 | 5211 41 | Other than upholstery fabrics | Other than upholstery fabrics 2[10%] Old[12.5%] or Rs. 35 per sq. mtr., whichever is higher |
| 35 | 5211 43 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 40 per sq. mtr., whichever is higher |
| 36 | 5211 43 | Other than upholstery fabrics | 2[10%] Old[12.5%] or Rs. 32 per sq. mtr., whichever is higher |
| 37 | 5211 49 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 150 per kg., whichever is higher |
| 38 | 5211 49 | Other than upholstery fabrics | 2[10%] Old[12.5%] |
| 39 | 5211 51, 5211 52 or 5211 59 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 18 per sq. mtr., whichever is higher |
| 40 | 5211 51, 5211 52 or 5211 59 | Other than upholstery fabrics | 2[10%] Old[12.5%] or Rs. 12 per sq. mtr., whichever is higher |
| 41 |
4[5407 42] old[5407 42 00] |
Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 60 per sq. mtr., whichever is higher |
| 42 |
4[5407 42] old[5407 42 00] |
Other than upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 36 per sq. mtr., whichever is higher |
| 43 | 5407 43 00 | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 67 per sq. mtr., whichever is higher |
| 44 | 5407 43 00 | Other than upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 40 per sq. mtr., whichever is higher |
| 45 | 3[5407 44 (except tariff item 5407 44 20)]old[5407 44 00] | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 58 per sq. mtr., whichever is higher |
| 46 | 3[5407 44 (except tariff item 5407 44 20)]old[5407 44 00] | Other than upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 35 per sq. mtr., whichever is higher. |
| 47 | 5407 52 | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 38 per sq. mtr., whichever is higher |
| 48 | 5407 52 | Other than upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 23 per sq. mtr., whichever is higher |
| 49 | 5407 53 00 | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 50 per sq. mtr., whichever is higher |
| 50 | 5407 53 00 | Other than upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 30 per sq. mtr., whichever is higher |
| 51 | 5407 61 | Other than upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] |
| 52 | 5407 69 00 | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 60 per sq. mtr., whichever is higher |
| 53 | 5407 69 00 | Other than upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 36 per sq. mtr., whichever is higher |
| 54 | 5407 73 00 | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 60 per sq. mtr., whichever is higher |
| 55 | 5407 73 00 | Other than upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 36 per sq. mtr., whichever is higher |
| 56 | 5407 74 00 | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 38 per sq. mtr., whichever is higher |
| 57 | 5407 74 00 | Other than upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 23 per sq. mtr., whichever is higher |
| 58 | 3[5407 82 (except tariff item 5407 82 50)] old[5407 82] | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 42 per sq. mtr., whichever is higher |
| 59 | 3[5407 82 (except tariff item 5407 82 50)] old[5407 82] | Other than upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 25 per sq. mtr., whichever is higher |
| 60 | 5407 83 00 | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 67 per sq. mtr., whichever is higher |
| 61 | 5407 83 00 | Other than upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 40 per sq. mtr., whichever is higher |
| 62 | 3[5407 84 (except tariff item 5407 84 50)] old[5407 84] | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 38 per sq. mtr., whichever is higher |
| 63 | 3[5407 84 (except tariff item 5407 84 50)] old[5407 84] | Other than upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 23 per sq. mtr., whichever is higher |
| 64 | 5407 92 00 | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 67 per sq. mtr., whichever is higher |
| 65 | 5407 92 00 | Other than upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 40 per sq. mtr., whichever is higher |
| 66 | 5407 93 00 | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 45 per sq. mtr., whichever is higher |
| 67 | 5407 93 00 | Other than upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 27 per sq. mtr., whichever is higher |
| 68 | 5407 94 00 | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 67 per sq. mtr., whichever is higher |
| 69 | 5407 94 00 | Other than upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 40 per sq. mtr., whichever is higher |
| 70 | 5408 22 | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 45 per sq. mtr., whichever is higher |
| 71 | 5408 22 | Other than upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 27 per sq. mtr., whichever is higher |
| 72 | 5408 23 00 | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 47 per sq. mtr., whichever is higher |
| 73 | 5408 23 00 | Other than upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 28 per sq. mtr., whichever is higher |
| 74 | 3[5408 24 (except tariff items 5408 24 12, 5408 24 13, 5408 24 15, 5408 24 18)] old[5408 24] | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 87 per sq. mtr., whichever is higher |
| 75 | 3[5408 24 (except tariff items 5408 24 12, 5408 24 13, 5408 24 15, 5408 24 18)] old[5408 24] | Other than upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 52 per sq. mtr., whichever is higher |
| 76 | 5512 19 | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 42 per sq. mtr., whichever is higher |
| 77 | 5512 19 | Other than upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 25 per sq. mtr., whichever is higher |
| 78 | 5512 29 | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 47 per sq. mtr., whichever is higher |
| 79 | 5512 29 | Other than upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 28 per sq. mtr., whichever is higher |
| 80 | 5512 99 | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 54 per kg., whichever is higher |
| 81 | 5513 21 00 | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 107 per kg., whichever is higher |
| 1[82 | 5513
23 00 |
Upholstery
fabrics, other than 3-thread or 4-thread twill including cross-twill, of
polyester staple fibres |
3[20%] old[2[10%]] Old[12.5%] or Rs.125 per kg., whichever is higher] |
| Old[82 | 5513 23 00 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 125 per kg., whichever is higher] |
| 1[83 | 5513
23 00 |
Other
than upholstery fabrics, other than 3-thread or 4-thread twill including
cross-twill of polyester staple fibres |
3[20%] old[2[10%]] Old[12.5%] or Rs. 25 per sq. mtr., whichever is higher] |
| Old[83 | 5513 23 00 | Other than upholstery fabrics | 2[10%] Old[12.5%] or Rs. 25 per sq. mtr., whichever is higher] |
| 1[84 | 5513
39 00 |
Upholstery
fabrics, other than:- (a)
3-thread or 4-thread twill including cross-twill of polyester staple
fibres; and (b)
other woven fabrics of polyester staple fibres |
3[20%] old[2[10%]] Old[12.5%] or Rs. 125 per kg., whichever is higher] |
| Old[84 | 5513 39 00 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 125 per kg., whichever is higher] |
| 1[85 | 5513
39 00 |
Other
than upholstery fabrics, other than:- (a)
3-thread or 4-thread twill including cross-twill of polyester staple
fibres; and (b)
other woven fabrics of polyester staple fibres |
3[20%] old[2[10%]] Old[12.5%] or Rs. 30 per sq. mtr., whichever is higher] |
| Old[85 | 5513 39 00 | Other than upholstery fabrics | 2[10%]Old[12.5%] or Rs. 30 per sq. mtr., whichever is higher] |
| 86 | 5513 41 00 | Upholstery fabrics | 3[20%] old[12.5%] or Rs. 25 per sq. mtr., whichever is higher |
| 87 | 5513 41 00 | Other than upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 15 per sq. mtr., whichever is higher |
| 88 | 5514 21 00 | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 100 per kg., whichever is higher |
| 89 | 5514 21 00 | Other than upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 30 per sq. mtr., whichever is higher |
| 90 | 5514 22 00 | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 100 per kg., whichever is higher |
| 91 | 5514 23 00 | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 114 per kg., whichever is higher |
| 92 | 5514 29 00 | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 121 per kg., whichever is higher |
| 1[93 | 5514
30 11 |
Upholstery
fabrics |
3[20%] old[2[10%]] Old[12.5%] or Rs. 64 per sq. mtr., whichever is higher] |
| Old[93 | 5514 31 00 | Upholstery fabrics | 2[10%]] Old[12.5%] or Rs. 64 per sq. mtr., whichever is higher] |
| 1[94 | 5514
30 11 |
Other
than upholstery fabrics |
3[20%]
old[2[10%]]
Old[12.5%] or Rs. 45 per sq. mtr., whichever is higher |
| Old[94 | 5514 31 00 | Other than upholstery fabrics | 2[10%] Old[12.5%] or Rs. 45 per sq. mtr., whichever is higher] |
| 1[95 | 5514
30 12 |
Upholstery
fabrics |
3[20%] old[2[10%]] Old[12.5%] or Rs. 43 per sq. mtr., whichever is higher] |
| Old[95 | 5514 32 00 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 43 per sq. mtr., whichever is higher |
| 1[96 | 5514
30 12 |
Other
than upholstery fabrics |
3[20%] old[2[10%]] Old[12.5%] or Rs. 26 per sq. mtr., whichever is higher] |
| Old[96 | 5514 32 00 | Other than upholstery fabrics | 2[10%] Old[12.5%] or Rs. 26 per sq. mtr., whichever is higher |
| 97 | 5514 49 00 | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 114 per kg., whichever is higher |
| 98 | 5515 21 | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 79 per sq. mtr., whichever is higher |
| 99 | 5515 21 | Other than upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 55 per sq. mtr., whichever is higher |
| 100 | 5515 91 | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 57 per sq. mtr., whichever is higher |
| 101 | 5515 91 | Other than upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 40 per sq. mtr., whichever is higher |
| 102 | 5516 22 00 or 5516 23 00 | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 150 per kg., whichever is higher |
| 103 | 5516 22 00 or 5516 23 00 | Other than upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] |
| 104 | 3[5801 10 00)]old[5801 10] | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 210 per sq. mtr., whichever is higher |
| 105 | 5801 22 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 75 per sq. mtr., whichever is higher |
| 106 | 5801 22 | Other than upholstery fabrics | 2[10%] Old[12.5%] or Rs. 70 per sq. mtr., whichever is higher |
| 107 | 5801 23 00 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 80 per sq. mtr., whichever is higher |
| 108 | 3[5801 27 20)] old[5801 25 00] | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 120 per sq. mtr., whichever is higher |
| 109 | 5801 26 00 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 180 per sq. mtr., whichever is higher |
| 110 | 5801 31 00 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 75 per sq. mtr., whichever is higher |
| 111 | 5801 33 00 | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 150 per sq. mtr., whichever is higher |
| 112 | 5801 36 | Upholstery fabrics | 3[20%] old[2[10%]] Old[12.5%] or Rs. 130 per sq. mtr., whichever is higher |
| 113 | 5801 90 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 35 per sq. mtr., whichever is higher |
| 114 | 5802 30 00 | Upholstery fabrics | 2[10%] Old[12.5%] or Rs. 150 per kg., whichever is higher |
| 115 | 5802 30 00 | Other than upholstery fabrics | 2[10%] Old[12.5%] |
Explanation.- For the purposes of this notification, '
(1) "Upholstery fabrics" means material used on furniture or used to cover walls, as curtains or wall hangings and includes fabric coverings and treatments in automobiles, airplanes or railroad passenger cars. (2) The rate specified in column (4) of the Table above is ad valorem rate unless otherwise specified therein.
1. Substituted vide Notification No. 138/2006-Cus Dated 30/12/2006
2.
Substituted vide Notification No. 35/2007-Cus Dated 1/3/2007 as amended by [Notification Nos. 138/2006-Cus dt 30/12/2006 and
35/2007-Cus dt 1/3/2007.]
3. Substituted vide : Notification No. 81/2017-Cus
Dated 27/10/2017
4. Substituted vide : Notification No. 26/2019-Cus Dated 06/07/2019