Customs Tariff 2011-12 - Section 11 - Chapter 50 - Silk

Customs Tariff

Chapter 50

1	Heading No.	Sub-heading No.	Description of article	Unit	Tariff value US $ (Per Metric Tonne)	Basic Customs Duty (Standard)	Exemption Notifications					Basic Customs Duty (Preferential)	Customs Education Cess		Customs Secondary & Higher Education Cess		Addl. Customs Duty/ Special CVD		Additional Duty on High Speed Diesel Oil		Additional Duty on Motor Spirit (Petrol)	Additional duty on import of alcoholic liquors		Anti-dumping Duty	NATIONAL CALAMITY CONTINGENT DUTY		Safeguard Duty	Policy	MRP Valuation		Tariff Valuation	Basic Excise Duty	Exemption Notifications					Excise Duties & Cess Leviable Under Miscellaneous Acts	Additional Duties of Excise (Goods of Special Importance Act)		Additional Duty on Textile & Textile Articles		Additional duty on High speed Diesel Oil	Additional duty on Motor Spirit	Special Additional duty on Motor Spirit & High speed Diesel Oil		Additional Duty on Pan Masala & Certain Tobacco Products	Special Excise Duty		Education Cess	Secondary & Higher Education Cess	NATIONAL CALAMITY CONTINGENT DUTY
2							Effective rate of duty	Exemption Notification related to specific heading	Exemption Notification related to Chapter -50	Exemption Notification related to any chapter heading	General Exemptions		Education Cess	Exemption from Customs Education Cess	Secondary & Higher Education Cess	Exemption from Customs Secondary & Higher Education Cess	Additional Custom Duty	Exemption from Additional Custom Duty	Additional Duty	Exemption on high speed diesel oil from additional duty.	Additional Duty	Additional duty on alcoholic liquors	Exemption from additional duty on alcoholic liquors		NCCD	Exemption from NCCD			Abatement as a percentage of retail sale price	Notifications			Effective rate of Duty	Exemption related to Specific Heading	Exemption related to chapter. 50	Exemption related Any chapter	General Exemption		Duty	Exemption Notification	Duty	Exemption Notification			Special Additional duty on Motor Spirit & High speed Diesel Oil	Exemption from Special Additional duty on Motor Spirit & High speed Diesel Oil		Special Excise Duty	Exemption from Special Excise Duty			NCCD	Exemption from NCCD
3		5001 00 00	Silk worm cocoons suitable for reeling	Kg.		30%			Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 167A & 167B	Any Chapter Exemption	General exemptions	...	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 38										Free				Nil				Any Chapter Exemption	General Exemptions	0.050%			15% of the total amount of excise duty	Notification No. 31/2004-C.E Dated 9/7/2004								2%	1%
4	5002		Raw silk (not thrown)
5	5002 00		- Raw silk (not thrown) :
6		5002 00 10	-- Mulberry raw silk	Kg.		30%	5%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 164A	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 167A & 167B	Any Chapter Exemption	General exemptions	...	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 38						Notification No. 5/2009-Cus Dated 6/1/2009				Free				Nil				Any Chapter Exemption	General Exemptions	0.050%			15% of the total amount of excise duty	Notification No. 31/2004-C.E Dated 9/7/2004								2%	1%
7		5002 00 20	-- Mulberry dupion silk	Kg.		30%	5%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 164A	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 167A & 167B	Any Chapter Exemption	General exemptions	...	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 38										Free				Nil				Any Chapter Exemption	General Exemptions	0.050%			15% of the total amount of excise duty	Notification No. 31/2004-C.E Dated 9/7/2004								2%	1%
8		5002 00 30	-- Non-mulberry silk	Kg.		30%	5%	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 164A	Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 167A & 167B	Any Chapter Exemption	General exemptions	...	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 38										Free				Nil				Any Chapter Exemption	General Exemptions	0.050%			15% of the total amount of excise duty	Notification No. 31/2004-C.E Dated 9/7/2004								2%	1%
9	5003		Silk waste (including cacoons unsuitable for reeling, yarn waste garnetted stock)
10	5003 00		-Silk waste (including cocoons unsuitable for reeling, yarn waste and garneted stock):
11		5003 00 10	---Mulberry silk waste	Kg.		15%			Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 167A & 167B	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				Nil				Any Chapter Exemption	General Exemptions	0.050%			15% of the total amount of excise duty	Notification No. 31/2004-C.E Dated 9/7/2004								2%	1%
12		5003 00 20	---Tussar silk waste	Kg.		15%			Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 167A & 167B	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				Nil				Any Chapter Exemption	General Exemptions	0.050%			15% of the total amount of excise duty	Notification No. 31/2004-C.E Dated 9/7/2004								2%	1%
13		5003 00 30	---Eri waste	Kg.		15%			Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 167A & 167B	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				Nil				Any Chapter Exemption	General Exemptions	0.050%			15% of the total amount of excise duty	Notification No. 31/2004-C.E Dated 9/7/2004								2%	1%
14		5003 00 40	---Munga waste	Kg.		15%			Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 167A & 167B	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				Nil				Any Chapter Exemption	General Exemptions	0.050%			15% of the total amount of excise duty	Notification No. 31/2004-C.E Dated 9/7/2004								2%	1%
15		5003 00 90	---Other	Kg.		15%			Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 167A & 167B	Any Chapter Exemption	General exemptions	...	2%		1%		4%											Free				Nil				Any Chapter Exemption	General Exemptions	0.050%			15% of the total amount of excise duty	Notification No. 31/2004-C.E Dated 9/7/2004								2%	1%
16	5004		Silk yarn (other than yarn spun from silk waste) not put up for retail sale
17	5004 00		- Silk yarn (other than yarn spun from silk waste) not put up for retail sale :
18		5004 00 10	-- 100% mulberry dupion silk yarn	Kg.		10%			Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 167A & 167B	Any Chapter Exemption	General exemptions	...	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 21										Free				10%		Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1		Any Chapter Exemption	General Exemptions	0.050%			15% of the total amount of excise duty	Notification No. 31/2004-C.E Dated 9/7/2004								2%	1%
19		5004 00 90	-- Other	Kg.		10%			Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 167A & 167B	Any Chapter Exemption	General exemptions	...	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 21										Free				10%		Notification No. 29/2004-CE Dated 9/7/2004 Sl. No. 1 Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1		Any Chapter Exemption	General Exemptions	0.050%			15% of the total amount of excise duty	Notification No. 31/2004-C.E Dated 9/7/2004								2%	1%
20	5005		Yarn spun from silk waste, not put up for retail sale.
21	5005 00		- Yarn spun from silk waste, not put up for retail sale :
22			-- Containing 85% or more by weight of silk waste :
23		5005 00 11	-- Other than noil silk	Kg.		10%			Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 167A & 167B	Any Chapter Exemption	General exemptions	...	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 21										Free				10%		Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1		Any Chapter Exemption	General Exemptions	0.050%			15% of the total amount of excise duty	Notification No. 31/2004-C.E Dated 9/7/2004								2%	1%
24		5005 00 12	-- From noil silk	Kg.		10%			Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 167A & 167B	Any Chapter Exemption	General exemptions	...	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 21										Free				10%		Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1		Any Chapter Exemption	General Exemptions	0.050%			15% of the total amount of excise duty	Notification No. 31/2004-C.E Dated 9/7/2004								2%	1%
25			-- Containing less than 85% by weight of silk :
26		5005 00 21	-- Other than noil silk	Kg.		10%			Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 167A & 167B	Any Chapter Exemption	General exemptions	...	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 21										Free				10%		Notification No. 29/2004-CE Dated 9/7/2004 Sl. No. 1 Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1		Any Chapter Exemption	General Exemptions	0.050%			15% of the total amount of excise duty	Notification No. 31/2004-C.E Dated 9/7/2004								2%	1%
27		5005 00 22	-- From noil silk	Kg.		10%			Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 167A & 167B	Any Chapter Exemption	General exemptions	...	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 21										Free				10%		Notification No. 29/2004-CE Dated 9/7/2004 Sl. No. 1 Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1		Any Chapter Exemption	General Exemptions	0.050%			15% of the total amount of excise duty	Notification No. 31/2004-C.E Dated 9/7/2004								2%	1%
28	5006		Silk yarn and yarn spun from silk waste, put up for retail sale; silk worm gut.
29	5006 00		- Silk yarn and yarn spun from silk waste, put up for retail sale; silk worm gut :
30			-- Silk yarn :
31		5006 00 11	-- Silk embroidery thread	Kg.		10%			Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 167A & 167B	Any Chapter Exemption	General exemptions	...	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 21										Free				10%		Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1		Any Chapter Exemption	General Exemptions	0.050%			15% of the total amount of excise duty	Notification No. 31/2004-C.E Dated 9/7/2004								2%	1%
32		5006 00 19	-- Other	Kg.		10%			Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 167A & 167B	Any Chapter Exemption	General exemptions	...	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 21										Free				10%		Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1		Any Chapter Exemption	General Exemptions	0.050%			15% of the total amount of excise duty	Notification No. 31/2004-C.E Dated 9/7/2004								2%	1%
33			-- Yarn spun from silk waste containing 85% or more by weight of silk :
34		5006 00 21	-- Silk embroidery thread	Kg.		10%			Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 167A & 167B	Any Chapter Exemption	General exemptions	...	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 21										Free				10%		Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1		Any Chapter Exemption	General Exemptions	0.050%			15% of the total amount of excise duty	Notification No. 31/2004-C.E Dated 9/7/2004								2%	1%
35		5006 00 29	-- Other	Kg.		10%			Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 167A & 167B	Any Chapter Exemption	General exemptions	...	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 21										Free				10%		Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1		Any Chapter Exemption	General Exemptions	0.050%			15% of the total amount of excise duty	Notification No. 31/2004-C.E Dated 9/7/2004								2%	1%
36			-- Yarn spun from silk waste containing 85% or less by weight of silk :
37		5006 00 31	-- Spun from silk waste other than noil silk	Kg.		10%			Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 167A & 167B	Any Chapter Exemption	General exemptions	...	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 21										Free				10%		Notification No. 29/2004-CE Dated 9/7/2004 Sl. No. 1 Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1		Any Chapter Exemption	General Exemptions	0.050%			15% of the total amount of excise duty	Notification No. 31/2004-C.E Dated 9/7/2004								2%	1%
38		5006 00 32	-- Yarn spun from noil silk	Kg.		10%			Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 167A & 167B	Any Chapter Exemption	General exemptions	...	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 21										Free				10%		Notification No. 29/2004-CE Dated 9/7/2004 Sl. No. 1 Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1		Any Chapter Exemption	General Exemptions	0.050%			15% of the total amount of excise duty	Notification No. 31/2004-C.E Dated 9/7/2004								2%	1%
39		5006 00 33	-- Silk embroidery thread	Kg.		10%			Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 167A & 167B	Any Chapter Exemption	General exemptions	...	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 21										Free				10%		Notification No. 29/2004-CE Dated 9/7/2004 Sl. No. 1 Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1		Any Chapter Exemption	General Exemptions	0.050%			15% of the total amount of excise duty	Notification No. 31/2004-C.E Dated 9/7/2004								2%	1%
40		5006 00 39	-- Other	Kg.		10%			Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 167A & 167B	Any Chapter Exemption	General exemptions	...	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 21										Free				10%		Notification No. 29/2004-CE Dated 9/7/2004 Sl. No. 1 Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1		Any Chapter Exemption	General Exemptions	0.050%			15% of the total amount of excise duty	Notification No. 31/2004-C.E Dated 9/7/2004								2%	1%
41		5006 00 90	-- Other	Kg.		10%			Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 167A & 167B	Any Chapter Exemption	General exemptions	...	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 21										Free				10%		Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1		Any Chapter Exemption	General Exemptions	0.050%			15% of the total amount of excise duty	Notification No. 31/2004-C.E Dated 9/7/2004								2%	1%
42	5007		Woven fabrics of silk or of silk waste.
43		5007 10 00	- Fabrics of noil silk	m²		10%			Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 167A & 167B	Any Chapter Exemption	General exemptions	...	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 50						Notification No. 121/2006-Cus Dated 26/12/2006 Notification No. 2/2012-Cus Dated 13/01/2012				Free				10%		Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1		Any Chapter Exemption	General Exemptions	0.050%	Nil	Notification No. 11/2006, C.E(T) dated 1/3/2006	15% of the total amount of excise duty	Notification No. 31/2004-C.E Dated 9/7/2004								2%	1%
44	5007 20		- Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk :
45		5007 20 10	-- Sarees	m²		10%			Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 167A & 167B	Any Chapter Exemption	General exemptions	...	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 50						Notification No. 121/2006-Cus Dated 26/12/2006 Notification No. 2/2012-Cus Dated 13/01/2012				Free				10%		Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1		Any Chapter Exemption	General Exemptions	0.050%	Nil	Notification No. 11/2006, C.E(T) dated 1/3/2006	15% of the total amount of excise duty	Notification No. 31/2004-C.E Dated 9/7/2004								2%	1%
46		5007 20 90	-- Other	m²		10%			Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 167A & 167B	Any Chapter Exemption	General exemptions	...	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 50						Notification No. 121/2006-Cus Dated 26/12/2006 Notification No. 2/2012-Cus Dated 13/01/2012				Free				10%		Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1		Any Chapter Exemption	General Exemptions	0.050%	Nil	Notification No. 11/2006, C.E(T) dated 1/3/2006	15% of the total amount of excise duty	Notification No. 31/2004-C.E Dated 9/7/2004								2%	1%
47		¹[5007 90	- Other
48		5007 90 10	--- Of Handloom woven	M²		10%	-			Any Chapter Exemption	General exemptions																					10%
49		5007 90 90	--- Other fabrics	M²		10%	-]			Any Chapter Exemption	General exemptions																					10%
50		^Old[5007 90 00]	- Other fabrics	m²		10%			Notification No. 21/2002-Cus Dated 1/3/2002 Sl. No. 167A & 167B	Any Chapter Exemption	General exemptions	...	2%		1%		4%	Notification No. 20/2006-Cus Dated 1/3/2006 Sl. No. 50						Notification No. 121/2006-Cus Dated 26/12/2006 Notification No. 2/2012-Cus Dated 13/01/2012				Free				10%		Notification No. 30/2004-CE Dated 9/7/2004 Sl. No. 1		Any Chapter Exemption	General Exemptions	0.050%	Nil	Notification No. 11/2006, C.E(T) dated 1/3/2006	15% of the total amount of excise duty	Notification No. 31/2004-C.E Dated 9/7/2004								2%	1%

1. Substituted vide Notification No. 109/2008-Cus (NT) Dated 24/9/2008