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: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
5303 10 90      --- Other kg. Free 10% - IGST: 5%/NIL UAE: Nil
Australia: 5.7%
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: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
5303 90 90      --- Other kg. Free 10% - IGST: 5%/NIL UAE: Nil
Australia: 5.7%
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 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: 5.7%
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: 5.7%
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: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5305 00 50      --- Of Abaca  kg. Free 10% - IGST: 5%/NIL UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5305 00 90      --- Of others kg. Free 10% - IGST: 5%/NIL UAE: Nil
Australia: 5.7%
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: 5.7%
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: 5.7%
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: 5.7%
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: 5.7%
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: 5.7%
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: 5.7%
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: 5.7%
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: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5308 10 20      --- Spooled hanks kg. Free 10% - IGST: 5% UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5308 10 90      --- Other kg. Free 10% - IGST: 5% UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5308 20 00 - True hemp yarn  kg. Free 10% - IGST: 5% UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5308 90 - Other :            
5308 90 10      --- Ramie yarn  kg. Free 10% - IGST: 5% UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5308 90 90      --- Other kg. Free 10% - IGST: 5% UAE: Nil
Australia: 5.7%
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: 5.7%
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: 5.7%
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: 5.7%
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: 5.7%
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: 5.7%
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
Australia: 5.7%
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: 8.6%
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: 5.7%
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: 5.7%
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: 5.7%
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: 11.4%
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: 11.4%
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: 11.4%
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: 11.4%
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: 11.4%
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: 11.4%
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: 11.4%
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: 11.4%
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: 11.4%
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: 5.7%
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: 5.7%
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: 5.7%
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: 5.7%
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: 5.7%
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: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5311 00 12           ---- Bleached m2 Free 10% - IGST: 5% UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5311 00 13           ---- Dyed m2 Free 10% - IGST: 5% UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5311 00 14           ---- Printed m2 Free 10% - IGST: 5% UAE: Nil
Australia: 5.7%
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: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
       --- Of paper yarn :            
5311 00 21           ---- Unbleached m2 Free 10% - IGST: 5% UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5311 00 22           ---- Bleached m2 Free 10% - IGST: 5% UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5311 00 23           ---- Dyed m2 Free 10% - IGST: 5% UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5311 00 24           ---- Printed m2 Free  10% - IGST: 5% UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil
5311 00 29           ---- Other m2 Free 10% - IGST: 5% UAE: Nil
Australia: 5.7%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: Nil