CHAPTER 53 (Chapter Notes)

Relevant Judgements

Tariff Item

Description of goods

Unit

 Policy

Rate of duty                                         SWS : 10% 

Standard Preferential Areas Effective rate of duty Specified countries
(1) (2) (3) (4) (5) (6) (7) (8)
5301 FLAX, RAW OR PROCESSED BUT NOT SPUN; FLAX TOW AND WASTE (INCLUDING YARN WASTE AND GARNETTED STOCK)            
5301 10 00 - Flax, raw or retted kg. Free Free - IGST: 5% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
  - Flax, broken, scutched, hackled or otherwise processed, but not spun :            
5301 21 00      -- Broken or scutched kg. Free Free - IGST: 5% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
5301 29 00      -- Other kg. Free Free - IGST: 5% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
5301 30 00 - Flax tow and waste kg. Free Free - IGST: 5% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
5302 TRUE HEMP (CANNABIS SATIVA L ), RAW OR PROCESSED BUT NOT SPUN; TOW AND WASTE OF TRUE HEMP (INCLUDING YARN WASTE AND GARNETTED STOCK)            
5302 10 00 - True hemp, raw or retted kg. Free 30% - IGST: 5% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
5302 90 00 - Other kg. Free 30% - IGST: 5% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
5303 JUTE AND OTHER TEXTILE BAST FIBRES  (EXCLUDING FLAX, TRUE HEMP AND RAMIE), RAW OR PROCESSED BUT NOT SPUN; TOW AND WASTE OF THESE FIBRES (INCLUDING YARN WASTE AND GARNETTED STOCK)            
5303 10 - Jute and other textile bast fibres, raw or retted :            
5303 10 10      --- Jute, raw or retted kg. Free 5% - IGST: 5%/NIL UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
5303 10 90      --- Other kg. Free 10% - IGST: 5%/NIL UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
5303 90 - Other :            
5303 90 10      --- Jute cutting kg. Free 10% - IGST: 5%/NIL UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
5303 90 90      --- Other kg. Free 10% - IGST: 5%/NIL UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
5304 OMITTED            
5305 COCONUT, ABACA (MANILA HEMP OR MUSA TEXTILES NEE), RAMIE AND OTHER VEGETABLE TEXTILE FIBRES, NOT ELSEWHERE SPECIFIED OR INCLUDED, RAW OR PROCESSED BUT NOT SPUN; TOW, NOILS AND WASTE OF THESE FIBRES (INCLUDING YARN WASTE AND GARNETED STOCK)            
5305 00

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

            
5305 00 10      --- Coir bristles fibre  , coir mattress fibre, coir short fibre, coir bit fibre, decorticated coir fibre kg. Free  10% - IGST: 5%/NIL UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5305 00 30      --- Curled or machine twisted coir fibre kg. Free  10% - IGST: 5%/NIL UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5305 00 40      --- Coir pith, processed in value added form like briquette, coins, neo disc, grow bags, organic manure and in loose form for use in horticulture or agriculture. kg. Free  10% - IGST: 5%/NIL UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5305 00 50      --- Of Abaca  kg. Free 10% - IGST: 5%/NIL UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5305 00 90      --- Of others kg. Free 10% - IGST: 5%/NIL UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5306 FLAX YARN            
5306 10 - Single :            
5306 10 10      --- Put up for retail sale kg. Free 10% - IGST: 5%
ADD:
N/N 10/2023  upto 11.10.2028
N/N 53/2018  upto 12.10.2023
UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5306 10 90      --- Other kg. Free 10% - IGST: 5%
ADD:
N/N 10/2023  upto 11.10.2028
N/N 53/2018  upto 12.10.2023
UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5306 20 - Multiple (folded) or cabled :            
5306 20 10      --- Put up for retail sale kg. Free 10% - IGST: 5%
ADD:
N/N 10/2023  upto 11.10.2028
N/N 53/2018  upto 12.10.2023
UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5306 20 90      --- Other kg. Free 10% - IGST: 5%
ADD:
N/N 10/2023  upto 11.10.2028
N/N 53/2018  upto 12.10.2023
UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5307 YARN OF JUTE OR OF OTHER TEXTILE BAST FIBRES OF HEADING 5303            
5307 10 - Single :            
5307 10 10      --- Of jute kg. Free 10% - IGST: 5%
ADD:
N/N 33/2022  upto 29.12.2027
UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5307 10 90      --- Other kg. Free 10% - IGST: 5%
ADD:
N/N 33/2022  upto 29.12.2027
UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5307 20 00 - Multiple (folded) or cabled kg. Free 10% - IGST: 5%
ADD:
N/N 33/2022  upto 29.12.2027
UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5308 YARN OF OTHER VEGETABLE TEXTILE FIBRES;PAPER YARN            
5308 10 - Coir yarn :            
5308 10 10      --- Baled kg. Free 10% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5308 10 20      --- Spooled hanks kg. Free 10% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5308 10 90      --- Other kg. Free 10% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5308 20 00 - True hemp yarn  kg. Free 10% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5308 90 - Other :            
5308 90 10      --- Ramie yarn  kg. Free 10% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5308 90 90      --- Other kg. Free 10% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5309 WOVEN FABRICS OF FLAX            
  - Containing 85% or more by weight of flax :            
5309 11      -- Unbleached or bleached :            
5309 11 10           --- Unbleached m2 Free 10% - IGST: 5%
ADD:
N/N 35/2020  upto 09.11.2025
UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
5309 11 20           --- Bleached m2 Free 10% - IGST: 5%
ADD:
N/N 35/2020  upto 09.11.2025
UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
5309 19      -- Other :            
5309 19 10           --- Dyed m2 Free 10% - IGST: 5%
ADD:
N/N 35/2020  upto 09.11.2025
UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
5309 19 20           --- Printed m2 Free 10% - IGST: 5%
ADD:
N/N 35/2020  upto 09.11.2025
UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
5309 19 90           --- Other m2 Free 10% - IGST: 5%
ADD:
N/N 35/2020  upto 09.11.2025
UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
  - Containing less than 85% by weight of flax :            
5309 21      -- Unbleached or bleached :            
5309 21 10           --- Unbleached m2 Free 10% - IGST: 5%
ADD:
N/N 35/2020  upto 09.11.2025
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5309 21 20           --- Bleached m2 Free 10% - IGST: 5%
ADD:
N/N 35/2020  upto 09.11.2025
UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5309 29      -- Other :            
5309 29 10           --- Dyed m2 Free 10% - IGST: 5%
ADD:
N/N 35/2020  upto 09.11.2025
UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5309 29 20           --- Printed m2 Free 10% - IGST: 5%
ADD:
N/N 35/2020  upto 09.11.2025
UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5309 29 90           --- Other m2 Free 10% - IGST: 5%
ADD:
N/N 35/2020  upto 09.11.2025
UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5310 WOVEN FABRICS OF JUTE OR OF OTHER TEXTILE BAST FIBRES  OF HEADING 5303            
5310 10 - Unbleached :            
       --- Containing 100% by weight of jute :            
5310 10 11           ---- Carpet backing fabrics m2 Free 20% - IGST: 5%
ADD:
N/N 33/2022  upto 29.12.2027
N/N 24/2019  upto 17.06.2024
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5310 10 12           ---- Sacking fabrics m2 Free 20% - IGST: 5%
ADD:
N/N 33/2022  upto 29.12.2027
N/N 24/2019  upto 17.06.2024
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5310 10 13           ---- Hessian fabrics  m2 Free 20% - IGST: 5%
ADD:
N/N 33/2022  upto 29.12.2027
N/N 24/2019  upto 17.06.2024
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5310 10 14           ---- Jute canvas m2 Free 20% - IGST: 5%
ADD:
N/N 33/2022  upto 29.12.2027
N/N 24/2019  upto 17.06.2024
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5310 10 19           ---- Other m2 Free 20% - IGST: 5%
ADD:
N/N 33/2022  upto 29.12.2027
N/N 24/2019  upto 17.06.2024
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Other :            
5310 10 91           ---- Woven blended fabrics containing more than 50% by weight of jute m2 Free 20% - IGST: 5%
ADD:
N/N 33/2022  upto 29.12.2027
N/N 24/2019  upto 17.06.2024
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5310 10 92           ---- Stranded woven fabrics of jute containing 50% or more by weight of jute m2 Free 20% - IGST: 5%
ADD:
N/N 33/2022  upto 29.12.2027
N/N 24/2019  upto 17.06.2024
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5310 10 93           ---- Jute swim fabrics m2 Free 20% - IGST: 5%
ADD:
N/N 33/2022  upto 29.12.2027
N/N 24/2019  upto 17.06.2024
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5310 10 99           ---- Other m2 Free 20% - IGST: 5%
ADD:
N/N 33/2022  upto 29.12.2027
N/N 24/2019  upto 17.06.2024
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5310 90 - Other :            
5310 90 10      --- Bleached m2 Free 10% - IGST: 5%
ADD:
N/N 33/2022  upto 29.12.2027
N/N 24/2019  upto 17.06.2024
UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5310 90 20      --- Decorative fabrics m2 Free 10% - IGST: 5%
ADD:
N/N 33/2022  upto 29.12.2027
N/N 24/2019  upto 17.06.2024
UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Other :            
5310 90 91           ---- Bleached m2 Free 10% - IGST: 5%
ADD:
N/N 33/2022  upto 29.12.2027
N/N 24/2019  upto 17.06.2024
UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5310 90 92           ---- Dyed m2 Free 10% - IGST: 5%
ADD:
N/N 33/2022  upto 29.12.2027
N/N 24/2019  upto 17.06.2024
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5310 90 93           ---- Printed m2 Free 10% - IGST: 5%
ADD:
N/N 33/2022  upto 29.12.2027
N/N 24/2019  upto 17.06.2024
UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5310 90 99           ---- Other m2 Free 10% - IGST: 5%
ADD:
N/N 33/2022  upto 29.12.2027
N/N 24/2019  upto 17.06.2024
UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5311 WOVEN FABRICS OF OTHER VEGETABLE TEXTILE FIBRES; WOVEN FABRICS OF PAPER YARN            
5311 00 - Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn :            
       --- Of other vegetable textile fibres :            
5311 00 11           ---- Unbleached m2 Free 10% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5311 00 12           ---- Bleached m2 Free 10% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5311 00 13           ---- Dyed m2 Free 10% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5311 00 14           ---- Printed m2 Free 10% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5311 00 15           ---- Of coir including log form and geotextiles m2 Free  10% - IGST: 5% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5311 00 19           ---- Other m2 Free 10% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Of paper yarn :            
5311 00 21           ---- Unbleached m2 Free 10% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5311 00 22           ---- Bleached m2 Free 10% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5311 00 23           ---- Dyed m2 Free 10% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5311 00 24           ---- Printed m2 Free  10% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5311 00 29           ---- Other m2 Free 10% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil