CHAPTER 54 (Chapter Notes)

Relevant Judgements

Tariff Item

Description of goods

Unit

 Policy

Rate of duty                                         SWS : 10% 
SAFTA: 5%
Standard Preferential Areas Effective rate of duty Specified countries

(1)

 (2) (3) (4) (5) (6) (7) (8)
5401 SEWING THREAD OF MAN-MADE FILAMENTS  , WHETHER OR NOT PUT UP FOR RETAIL SALE            
5401 10 00 - Of synthetic filaments kg. Free 5% - BCD: Nil1
 IGST: 12%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5401 20 00 - Of artificial filaments kg. Free 5% - BCD: Nil1
IGST: 12%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5402 SYNTHETIC FILAMENT YARN (OTHER THAN SEWING THREAD), NOT PUT UP FOR RETAIL SALE, INCLUDING SYNTHETIC MONOFILAMENT OF LESS THAN 67 DECITEX            
  - High tenacity yarn of nylon or other polyamides, whether or not textured :            
5402 11 00      -- Of aramids kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
5402 19      -- Other            
5402 19 10           --- Nylon tyre yarn kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
5402 19 20           --- NYLON 66 FILAMENT YARN CONFIRMING TO IS 13464 kg. Free 2.5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 1.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
5402 19 90           --- Other   Free -   BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
5402 20      -- High tenacity yarn of polyesters, whether or not textured:            
5402 20 10           --- Of terylene dacron  kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
5402 20 90           --- Other kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
N/N 35/2018  upto 08.07.2023
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
  - Textured yarn :            
5402 31 00      -- Of nylon or other polyamides, measuring per single yarn not more than 50 tex kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
Singapore: Nil
SAFTA: 5%
5402 32 00      -- Of nylon or other polyamides, measuring per single yarn more than 50 tex kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
Singapore: Nil
SAFTA: 5%
Korea: Nil
5402 33 00      -- Of polyesters kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
Singapore: Nil
SAFTA: 5%
5402 34 00      -- Of polypropylene kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
5402 39      -- Other :            
5402 39 10           --- Polypropylene filament yarn kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
5402 39 20           --- Acrylic filament yarn  kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
5402 39 90           --- Other kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
  - Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre :            
5402 44 00      -- Elastomeric  kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
Singapore: Nil
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: Nil
Singapore: 5%
SAFTA: 5%
5402 45 00      -- Other, of nylon or other polyamides kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
5402 46 00      -- Other, of polyesters, partially oriented kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
5402 47 00      -- Other, of polyesters kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
5402 48 00      -- Other, of polypropylene kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5402 49 00      -- Other kg. Free 20% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
  - Other yarn, single, with a twist exceeding 50 turns per metre :            
5402 51 00      -- Of nylon or other polyamides kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
Singapore: Nil
SAFTA: 5%
Korea: Nil
5402 52           --- Of polyesters:            
5402 52 10           --- Polyester yarn-Anti Static Filament kg. Free 2.5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 1.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
5402 52 90           --- Other kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
5402 53 00      -- Of polypropylene kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
5402 59      -- Other :            
5402 59 10 Omitted            
5402 59 00      -- Other : kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
  - Other yarn, multiple (folded) or cabled :            
5402 61 00      -- Of nylon or other polyamides kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
5402 62 00      -- Of polyesters kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
5402 63 00      -- Of polypropylene kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
5402 69      -- Other :            
5402 69 10           --- Polyvinyl acetate filament yarn  kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
5402 69 20           --- Polyvinyl chloride filament yarn kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
5402 69 30 Omitted            
5402 69 40           --- Acrylic filament yarn  kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
5402 69 50           --- Polytetrafluoroethylene yarn kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
5402 69 60           --- Ultra high molecular weight poly ethylene filament yarn conforming to ASTM F2848 kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
5402 69 90           --- Other kg. Free 5% - BCD: Nil1
IGST: 12%/18%
ADD:
N/N 50/2018  upto 05.10.2023
UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
5403 ARTIFICIAL FILAMENT YARN (OTHER THAN SEWING THREAD), NOT PUT FOR RETAIL SALE, INCLUDING ARTIFICIAL MONO FILAMENT OF LESS THAN 67 DECITEX            
5403 10 - High tenacity yarn of viscose rayon : kg.   5% -    
5403 10 10      --- Viscose rayon tyre yarn  – 1,233 decitex kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5403 10 20      --- Viscose rayon tyre yarn– 1,833 decitex kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5403 10 90      --- Other kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
  - Other yarn, single :            
5403 31 00      -- Of viscose rayon, untwisted or with a twist not exceeding 120 turns per metre kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5403 32 00      -- Of viscose rayon, with a twist exceeding 120 turns per metre kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5403 33 00      -- Of cellulose acetate kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5403 39      -- Other :            
5403 39 10           --- Cuprammonium rayon kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5403 39 90           --- Other kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other yarn, multiple (folded) or cabled :            
5403 41      -- Of viscose rayon :            
5403 41 10           --- Up to 67 decitex kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5403 41 20           --- Of 83 decitex kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5403 41 30           --- Of 111 decitex, bright kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5403 41 40           --- Of 111 decitex, dull kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5403 41 50           --- Of 133 decitex, bright kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5403 41 60           --- Of 133 decitex, dull kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5403 41 70           --- Of 167 decitex, bright kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5403 41 80           --- Of 167 decitex, dull kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5403 41 90           --- Other kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5403 42      -- Of cellulose acetate :            
5403 42 10           --- Acetate rayon filament yarn, 83 decitex kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5403 42 20           --- Acetate rayon filament yarn, 111 decitex kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5403 42 30           --- Acetate rayon filament yarn, 133 decitex kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5403 42 40           --- Acetate rayon filament yarn, 167 decitex kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5403 42 50      -- Acetate rayon filament yarn, 333 decitex kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5403 42 90           --- Other kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5403 49      -- Other :            
            --- Cuprammonium filament yarn  :            
5403 49 11                ---- Of 33 decitex kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5403 49 12                ---- Of 44 decitex kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5403 49 13                ---- Of 67 decitex kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5403 49 14                ---- Of 83 decitex kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5403 49 15                ---- Of 89 decitex kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5403 49 19                ---- Other kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5403 49 90           --- Other kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5404 SYNTHETIC MONOFILAMENT OF 67 DECITEX OR MORE AND OF WHICH NO CROSSSECTIONAL DIMENSION EXCEEDS 1 MM; STRIP AND THE LIKE (FOR EXAMPLE, ARTIFICIAL STRAW) OF SYNTHETICTEXTILE MATERIALS OF AN APPARENT WIDTH NOT EXCEEDING 5 MM            
  - Monofilament: kg.   5% -    
5404 11 00      -- Elastomeric  kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
Singapore: Nil
SAFTA: 5%
Korea: Nil
5404 12 00      -- Other, of polypropylene kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
5404 19      -- Other:            
5404 19 10           --- Catgut imitation of synthetic yarn, non-sterile kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
5404 19 20           --- Strip and the like of synthetic fibre material kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
5404 19 90           --- Other kg. Free 5% - BCD: 5%2
IGST: 12%/18%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
5404 90 - Other :            
5404 90 10      --- Catgut imitation of synthetic yarn, non-sterile kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5404 90 20      --- Strip and the like of synthetic fibre materials kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5404 90 90      --- Other kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5405 00 00 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 kg. Free 5% - BCD: Nil1
 IGST: 12%/18%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5406 00 - Man-made filament yarn (other than sewing thread), put up for retail sale            
5406 00 10      --- Synthetic filament yarn kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5406 00 20      --- Artificial filament yarn kg. Free 5% - BCD: Nil1
IGST: 12%/18%		 UAE: Nil
Australia: 2.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 WOVEN FABRICS OF SYNTHETIC FILAMENT YARN, INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF HEADING 5404            
5407 10 - Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters :            
       --- Unbleached :            
5407 10 11           ---- Parachute fabrics m2 Free 20% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 10 12           ---- Tent fabrics m2 Free 20% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 10 13           ---- Nylon furnishing fabrics m2 Free 20% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 10 14           ---- Umbrella cloth panel fabrics m2 Free 20% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 10 15           ---- Other nylon and polyamide fabrics (filament) m2 Free 20% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 10 16           ---- Polyester suitings m2 Free 20% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
5407 10 19           ---- Other polyester fabrics m2 Free 20% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
       --- Bleached :            
5407 10 21           ---- Parachute fabrics m2 Free

10% or Rs. 115 per kg.,whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 10 22           ---- Tent fabrics m2 Free

20% or Rs. 115 per kg., whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 10 23           ---- Nylon furnishing fabrics m2 Free 20% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 10 24           ---- Umbrella cloth panel fabrics m2 Free 20% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 10 25           ---- Other nylon and polyamide fabrics of filament yarn m2 Free 20% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 10 26           ---- Polyester suitings m2 Free 10% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
5407 10 29           ---- Other m2 Free 20% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
       --- Dyed :            
5407 10 31           ---- Parachute fabrics m2 Free 20% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 10 32           ---- Tent fabrics m2 Free 10% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 10 33           ---- Nylon furnishing fabrics m2 Free 20% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 10 34           ---- Umbrella cloth panel fabrics m2 Free

20% or Rs. 115 per kg.,whichever is higher

  BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 10 35           ---- Other nylon and polyamide fabrics (filament) m2 Free 20% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 10 36           ---- Polyester suitings m2 Free 20% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
5407 10 39           ---- Other m2 Free 20% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
       --- Printed :            
5407 10 41           ---- Parachute fabrics m2 Free 10% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 10 42           ---- Tent fabrics m2 Free 10% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 10 43           ---- Nylon furnishing fabrics m2 Free 20% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 10 44           ---- Umbrella cloth panel fabrics m2 Free 20% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 10 45           ---- Other nylon and polyamide fabrics (filament) m2 Free 20% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 10 46           ---- Polyester suitings m2 Free 20% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
5407 10 49           ---- Other m2 Free 20% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
       --- Other :            
5407 10 91           ---- Parachute fabrics m2 Free 20% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 10 92           ---- Tent fabrics m2 Free 20% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 10 93      --- Nylon furnishing fabrics m2 Free 20% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 10 94           ---- Umbrella cloth panel fabrics m2 Free 20% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 10 95           ---- Other nylon and polyamide fabrics of filament yarn m2 Free 20% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 10 96           ---- Polyester suitings m2 Free 20% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
5407 10 99           ---- Other m2 Free 20% or Rs. 115 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 20 - Woven fabrics obtained from strip or the like :            
5407 20 10      --- Unbleached m2 Free 20% - BCD: Nil1
IGST: 5%		 UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 20 20      --- Bleached m2 Free 20% - BCD: Nil1
IGST: 5%		 UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 20 30      --- Dyed m2 Free 20% - BCD: Nil1
IGST: 5%		 UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 20 40      --- Printed m2 Free 20% - BCD: Nil1
IGST: 5%		 UAE: Nil
Chile: 80%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 20 90      --- Other m2 Free 20% - BCD: Nil1
IGST: 5%		 UAE: Nil
Chile: 80%
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 30 - Fabrics specified in Note 9 to Section XI :            
5407 30 10      --- Unbleached m2 Free 20% - BCD: Nil1
IGST: 5%		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 30 20      --- Bleached m2 Free 20% - BCD: Nil1
IGST: 5%		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 30 30      --- Dyed m2 Free 20% - BCD: Nil1
IGST: 5%		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 30 40      --- Printed m2 Free 20% - BCD: Nil1
IGST: 5%		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 30 90      --- Other m2 Free 20% - BCD: Nil1
IGST: 5%		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides :            
5407 41      -- Unbleached or bleached :            
            --- Unbleached :            
5407 41 11                ---- Nylon brasso  m2 Free

20% or Rs.30 per sq. m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 41 12                ---- Nylon georgette m2 Free

10% or Rs.30 per sq. m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 41 13                ---- Nylon tafetta m2 Free

20% or Rs.30 per sq. m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 41 14                ---- Nylon sarees m2 Free

10% or Rs.30 per sq. m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 41 19                ---- Other m2 Free

20% or Rs.30 per sq. m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
            --- Bleached :            
5407 41 21                ---- Nylon brasso  m2 Free

10% or Rs.30 per sq. m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 41 22                ---- Nylon georgette m2 Free

10% or Rs.30 per sq. m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 41 23                ---- Nylon tafetta m2 Free

20% or Rs.30 per sq. m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 41 24                ---- Nylon sarees m2 Free

10% or Rs.30 per sq. m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 41 29                ---- Other m2 Free

20% or Rs.30 per sq. m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 42      -- Dyed :            
5407 42 10           --- Nylon brasso m2 Free

20% or Rs.36 per sq. m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5407 42 20           --- Nylon georgette m2 Free

20% or Rs.36 per sq. m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5407 42 30           --- Nylon tafetta m2 Free

20% or Rs.36 per sq. m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5407 42 40           --- Nylon sarees m2 Free

20% or Rs.36 per sq. m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5407 42 90           --- Other m2 Free

20% or Rs.36 per sq. m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5407 43 00      -- Of yarn of different colours m2 Free 20% or Rs.40 per sq. m. whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
5407 44      -- Printed :            
5407 44 10           --- Nylon brasso m2 Free 20% or Rs.35 per sq. m.whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5407 44 20           --- Nylon georgette m2 Free 10% or Rs.35 per sq. m. whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5407 44 30           --- Nylon tafetta m2 Free 20% or Rs.35 per sq. m. whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5407 44 40           --- Nylon sarees, m2 Free 20% or Rs.35 per sq. m. whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5407 44 90           --- Other m2 Free 20% or Rs.35 per sq. m. whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
  - Other woven fabrics, containing 85% or more by weight of textured polyester filaments :            
5407 51      -- Unbleached or bleached :            
            --- Unbleached :            
5407 51 11                ---- Polyester shirtings m2 Free 20% or Rs.11 per sq.m. whichever is higher - BCD: Nil1
 IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 51 19                ---- Other m2 Free 20% or Rs.11 per sq.m. whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
            --- Bleached :            
5407 51 21                ---- Polyester shirtings m2 Free 20% or Rs.11 per sq.m. whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 51 29                ---- Other m2 Free 20% or Rs.11 per sq.m. whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 52      -- Dyed :            
5407 52 10           --- Polyester shirtings m2 Free

20% or Rs.23 per sq.m whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5407 52 20           --- Polyester suitings m2 Free

20% or Rs.23 per sq.m whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5407 52 30           --- Terylene and dacron  sarees m2 Free

20% or Rs.23 per sq.m whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5407 52 40           --- Polyester sarees m2 Free

20% or Rs.23 per sq.m whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5407 52 90           --- Other m2 Free

20% or Rs.23 per sq.m whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5407 53 00      -- Of yarns of different colours m2 Free

20% or Rs.30 per sq.m whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
5407 54      -- Printed :            
5407 54 10           --- Terylene and dacron sarees m2 Free

20% or Rs.20 per sq.m whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 54 20           --- Polyester shirtings m2 Free 20% or Rs.20 per sq.m whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 54 30           --- Polyester sarees m2 Free 20% or Rs.20 per sq.m whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 54 90           --- Other m2 Free 20% or Rs.20 per sq.m whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other woven fabrics, containing 85% or more by weight of polyester filaments :            
5407 61      -- Containing 85% or more by weight of non-textured polyester filaments :            
5407 61 10           --- Polyester shirtings m2 Free 20% or Rs.150 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5407 61 20           --- Polyester suitings m2 Free 20% or Rs.150 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5407 61 90           --- Other m2 Free 20% or Rs.150 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
5407 69 00      -- Other m2 Free 20% or Rs.36 per kg., whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
  - Other woven fabrics, containing 85% or more by weight of synthetic filaments :            
5407 71      -- Unbleached or bleached :            
5407 71 10           --- Unbleached m2 Free 20% or Rs. 10 per sq.m. whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 71 20           --- Bleached m2 Free 20% or Rs. 10 per sq.m. whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 72 00      -- Dyed m2 Free 20% or Rs. 24 per sq.m. whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 73 00      -- Of yarns of different colours m2 Free 20% or Rs. 36 per sq.m. whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 8%
Korea: Nil
5407 74 00      -- Printed m2 Free 20% or Rs. 23 per sq.m. whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with cotton :            
5407 81      -- Unbleached or bleached :            
            --- Unbleached :            
5407 81 11                ---- Nylon georgette m2 Free 20% or Rs. 10 per sq.m. whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 81 12                ---- Nylon sarees m2 Free 20% or Rs. 10 per sq.m. whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 81 13                ---- Polyester shirtings m2 Free 20% or Rs. 10 per sq.m. whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 81 14                ---- Polyester suitings m2 Free 20% or Rs. 10 per sq.m. whichever is higher - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 81 15                ---- Terylene and dacron  sarees m2 Free

10% or Rs.10 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 81 16                ---- Polyester dhoti m2 Free

10% or Rs.10 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 81 19                ---- Other m2 Free

20% or Rs.10 per sq.m.  whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
            --- Bleached :            
5407 81 21                ---- Nylon georgette m2 Free

10% or Rs.10 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 81 22                ---- Nylon sarees m2 Free

20% or Rs.10 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 81 23                ---- Polyester shirtings m2 Free

20% or Rs.10 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 81 24                ---- Polyester suitings m2 Free

10% or Rs.10 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 81 25                ---- Terylene and dacron sarees m2 Free

10% or Rs.10 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 81 26                ---- Polyester dhoti m2 Free

10% or Rs.10 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 81 29                ---- Other m2 Free

20% or Rs.10 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 82      -- Dyed :            
5407 82 10           --- Nylon georgette m2 Free

20% or Rs.25 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 82 20           --- Nylon sarees m2 Free

20% or Rs.25 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 82 30           --- Polyester shirtings m2 Free

20% or Rs.25 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 82 40           --- Polyester suitings m2 Free

20% or Rs.25 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 82 50           --- Terylene and dacron sarees m2 Free

10% or Rs.25 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 82 60           --- Lungies m2 Free

20% or Rs.25 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 82 90           --- Other m2 Free

20% or Rs.25 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
SAFTA: 5%
5407 83 00      -- Of yarns of different colours m2 Free

20% or Rs.40 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
5407 84      -- Printed :            
5407 84 10           --- Nylon georgette m2 Free

20% or Rs.23 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 84 20           --- Nylon sarees m2 Free

20% or Rs.23 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 84 30           --- Polyester shirtings m2 Free

20% or Rs.23 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 84 40           --- Polyester suitings m2 Free

20% or Rs.23 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 84 50           --- Terylene and dacron  sarees m2 Free

10% or Rs.23 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 84 60           --- Lungies m2 Free

20% or Rs.23 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 84 70           --- Polyester sarees m2 Free

20% or Rs.23 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 84 90           --- Other m2 Free

20% or Rs.23 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other woven fabrics :            
5407 91      -- Unbleached or bleached :            
5407 91 10           --- Unbleached m2 Free

20% or Rs.15 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 91 20           --- Bleached m2 Free

20% or Rs.15 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 92 00      -- Dyed m2 Free

20% or Rs.40% per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5407 93 00      -- Of yarns of different colours m2 Free

20% or Rs.27 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Japan: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
5407 94 00      -- Printed m2 Free

20% or Rs.40 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5408 WOVEN FABRICS OF ARTIFICIAL FILAMENT YARN,INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF HEADING 5405            
5408 10 00 Woven fabrics obtained from high tenacity yarn of viscose rayon m2 Free 20% - BCD: Nil1
IGST: 5%		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other woven fabrics, containing 85% or more by weight of artificial filament or trip or the like :            
5408 21      -- Unbleached or bleached :            
5408 21 10           --- Unbleached m2 Free 20% - BCD: Nil1
IGST: 5%		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
5408 21 20           --- Bleached m2 Free 20% - BCD: Nil1
IGST: 5%		 UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
5408 22      -- Dyed :            
            --- Fabrics of rayon :            
5408 22 11                ---- Rayon crepe fabrics m2 Free

20% or Rs.27 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 22 12                ---- Rayon jacquards  m2 Free

20% or Rs.27 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 22 13                ---- Rayon brocades m2 Free

20% or Rs.27 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 22 14                ---- Rayon georgette m2 Free

20% or Rs.27 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 22 15                ---- Rayon tafetta m2 Free

20% or Rs.27 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 22 16                ---- Rayon suitings m2 Free

20% or Rs.27 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 22 17                ---- Rayon shirtings m2 Free

20% or Rs.27 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 22 18                ---- Rayon sarees m2 Free

20% or Rs.27 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 22 19                ---- Other m2 Free

20% or Rs.27 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 22 20           --- Fabrics of continuous filament, other than rayon m2 Free

20% or Rs.27 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 22 90           --- Other than rayon m2 Free

20% or Rs.27 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 23 00      -- Of yarns of different colours than rayon m2 Free

20% or Rs.28 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: 5%
SAFTA: 5%
Korea: Nil
5408 24      -- Printed :            
            --- Of rayon :            
5408 24 11                ---- Rayon crepe fabrics m2 Free

20% or Rs.52 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5408 24 12                ---- Rayon jacquards m2 Free

10% or Rs.52 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 4.3%
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5408 24 13                ---- Rayon brocades m2 Free

20% or Rs.52 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 4.3%
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5408 24 14                ---- Rayon georgette m2 Free

20% or Rs.52 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5408 24 15                ---- Rayon tafetta m2 Free

10% or Rs.52 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 4.3%
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5408 24 16                ---- Rayon suitings m2 Free

20% or Rs.52 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5408 24 17                ---- Rayon shirtings m2 Free

20% or Rs.52 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5408 24 18                ---- Rayon sarees m2 Free

10% or Rs.52 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 4.3%
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5408 24 19                ---- Other m2 Free

20% or Rs.52 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5408 24 90           --- Other m2 Free

20% or Rs.52 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Australia: 8.6%
Malaysia: Nil
SAFTA: 5%
Korea: Nil
  - Other woven fabrics :            
5408 31      -- Unbleached or bleached :            
5408 31 10           --- Unbleached m2 Free

20% or Rs.52 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 31 20           --- Bleached m2 Free

20% or Rs.25 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 32      -- Dyed :            
            --- Fabrics of rayon :            
5408 32 11                ---- Rayon brocades m2 Free

20% or Rs.44 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 32 12                ---- Rayon georgette m2 Free

20% or Rs.44 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 32 13                ---- Rayon tafetta m2 Free

20% or Rs.44 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 32 14                ---- Rayon suitings m2 Free

20% or Rs.44 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 32 15                ---- Rayon shirtings m2 Free

20% or Rs.44 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 32 19                ---- Other m2 Free

20% or Rs.44 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 32 90           --- Other m2 Free

20% or Rs.44 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 33 00      -- Of yarns of different colours m2 Free

20% or Rs.10 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 Mauritius: 19%
UAE: Nil
Malaysia: 5%
SAFTA: 5%
5408 34      -- Printed :            
            --- Fabric of rayon :            
5408 34 11                ---- Rayon crepe fabrics m2 Free

20% or Rs.11 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 34 12                ---- Rayon jacquards  m2 Free

20% or Rs.11 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 34 13                ---- Rayon brocades m2 Free

20% or Rs.11 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 34 14                ---- Rayon georgette m2 Free

20% or Rs.11 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 34 15                ---- Rayon tafetta m2 Free

20% or Rs.11 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 34 16                ---- Rayon suitings m2 Free

20% or Rs.11 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 34 17                ---- Rayon shirtings m2 Free

20% or Rs.11 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 34 18                ---- Rayon sarees m2 Free

20% or Rs.11 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 34 19                ---- Other m2 Free

20% or Rs.11 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 34 20           --- Fabrics of continuous filament, other than rayon m2 Free

20% or Rs.11 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%
5408 34 90           --- Other m2 Free

20% or Rs.11 per sq.m. whichever is higher

 - BCD: Nil1
IGST: 5%
SWS: NIL		 UAE: Nil
Malaysia: Nil
SAFTA: 5%

Conditions

1. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules,2022. (Vide:- Notification No.50/2017-Condition No- 9)

2. If at the time of importation, the importer produces a certificate from an officer not below the rank of Director to the Government of India in the Marine Products Export Development Authority, in the Ministry of Commerce and Industry, Government of India to the effect that the imported goods are for use in monofilament long line system intended to be used for tuna fishing. (Vide:- Notification No.50/2017-Condition No- 35)