CHAPTER 60 (Chapter Notes)

Relevant Circulars

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)
6001 PILE FABRICS  , INCLUDING “LONG PILE” FABRICS AND TERRY FABRICS, KNITTED OR CROCHETED            
6001 10 - “Long pile” fabrics :            
6001 10 10      --- Of cotton kg. Free 10% - BCD: 10%1
IGST: 5%		 UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 8%
Korea: Nil
6001 10 20           ---- Of man-made fibres kg. Free 10% - BCD: 10%1
IGST: 5%		 UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 8%
Korea: Nil
6001 10 90           ---- Of other textile materials kg. Free 10% - BCD: 10%1
IGST: 5%		 UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 8%
Korea: Nil
  - Looped pile fabrics:            
6001 21 00      -- Of cotton kg. Free 10% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 8%
Korea: Nil
6001 22 00      -- Of man-made fibres kg. Free 20% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 8%
Korea: Nil
6001 29 00      -- Of other textile materials kg. Free 10% - IGST: 5% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 8%
Korea: Nil
  - Other :            
6001 91 00      -- Of cotton kg. Free 10% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 8%
Korea: Nil
6001 92 00      -- Of man-made fibres kg. Restricted  20% - BCD: 10%1
IGST: 5%		 UAE: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
6001 99      -- Of other textile materials :            
6001 99 10           --- Of wool or fine animal hair kg. Free 10% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 8%
Korea: Nil
6001 99 90           --- Other kg. Free 10% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 8%
Korea: Nil
6002 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            
6002 40 00 - Containing by weight 5% or more of  elastomeric yarn but not containing rubber thread kg. Free 10% - IGST: 5% Mauritius: 10%
UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 8%
Korea: Nil
6002 90 00 - Other kg. Free 10% - IGST: 5% Mauritius: 10%
UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 8%
Korea: Nil
6003 KNITTED OR CROCHETED FABRICS OF A WIDTH NOT EXCEEDING 30 CM, OTHER THAN THOSE OF HEADING 6001 OR 6002            
6003 10 00 - Of wool or fine animal hair kg. Free 10% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 8%
Korea: Nil
6003 20 00 - Of cotton kg. Free 10% - IGST: 5% Mauritius: 10%
UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 8%
Korea: Nil
6003 30 00 - Of synthetic fibres kg. Free 20% - IGST: 5% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 8%
Korea: Nil
6003 40 00 - Of artificial fibres kg. Free 20% - IGST: 5% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 8%
Korea: Nil
6003 90 00 - Other kg. Free 10% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 8%
Korea: Nil
6004 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            
6004 10 00 - Containing by weight 5% or more of  elastomeric yarn but not containing rubber thread kg. Restricted  20% - IGST: 5% Mauritius: 14.30%
UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 8%
Korea: Nil
6004 90 00 - Other kg. Restricted  20% - IGST: 5% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 8%
Korea: Nil
6005 WARP KNIT FABRICS (INCLUDING THOSE MADE ON GALLOON KNITTING MACHINES), OTHER THAN THOSE OF HEADINGS 6001 TO 6004            
  - Of cotton :            
6005 21 00      -- Unbleached or bleached kg. Free 25% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 8%
Korea: Nil
6005 22 00      -- Dyed kg. Free 25% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 8%
Korea: Nil
6005 23 00      -- Of yarns of different colours kg. Free 25% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 8%
Korea: Nil
6005 24 00      -- Printed kg. Free 25% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 8%
Korea: Nil
  - Of synthetic fibres :            
6005 35 00      -- Fabrics specified in Sub-heading Note 1 to this Chapter kg. Free 20% - IGST: 5% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
6005 36 00      -- Other, unbleached or bleached kg. Restricted  20% - IGST: 5% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
6005 37      -- Other, dyed:            
6005 37 10           --- Shade Nets, conforming to IS 16008 kg. Free 20% - IGST: 5% UAE: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
6005 37 90           --- Other kg. Restricted  20% - IGST: 5% UAE: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
6005 38 00      -- Other, of yarns of different colours kg. Free 20% - IGST: 5% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
6005 39 00      -- Other, printed kg. Restricted  20% - IGST: 5% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 5%
Korea: Nil
  - Of artificial fibres:            
6005 41 00      -- Unbleached or bleached kg. Free 20% - IGST: 5% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 8%
Korea: Nil
6005 42 00      -- Dyed kg. Free 20% - IGST: 5% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 8%
Korea: Nil
6005 43 00      -- Of yarns of different colours kg. Free 20% - IGST: 5% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 8%
Korea: Nil
6005 44 00      -- Printed kg. Free 20% - IGST: 5% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 8%
Korea: Nil
6005 90 00      - Other kg. Free 10% - IGST: 5% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
Singapore: Nil
SAFTA: 8%
6006 OTHER KNITTED OR CROCHETED FABRICS            
6006 10 00 - Of wool or fine animal hair kg. Free 10% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
  - Of Cotton :            
6006 21 00      -- Unbleached or bleached kg. Free 10% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
6006 22 00      -- Dyed kg. Restricted  10% - IGST: 5% Mauritius: 14.30%
UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6006 23 00      -- Of yarns of different colours kg. Free 10% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6006 24 00      -- Printed kg. Free 10% - IGST: 5% UAE: Nil
Australia: 4.3%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
  - Of synthetic fibres :            
6006 31 00      -- Unbleached or bleached kg. Restricted  20% - IGST: 5% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6006 32 00      -- Dyed kg. Restricted  20% - IGST: 5% Mauritius: 14.30%
UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6006 33 00      -- Of yarns of different colours kg. Restricted  20% - IGST: 5% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6006 34 00      -- Printed kg. Restricted  20% - IGST: 5% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
  - Of artificial fibres :            
6006 41 00      -- Unbleached or bleached kg. Free 20% - IGST: 5% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6006 42 00      -- Dyed kg. Restricted  20% - IGST: 5% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6006 43 00      -- Of yarns of different colours kg. Free 20% - IGST: 5% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6006 44 00      -- Printed kg. Free 20% - IGST: 5% UAE: Nil
Australia: 8.6%
Japan: Nil
Malaysia: Nil
SAFTA: 8%
Korea: Nil
6006 90 00 - Other kg. Restricted  10% - IGST: 5% UAE: Nil
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 8%

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)