Chapter 51 (Chapter Notes)

Relevant Judgements

Tariff Item

Description of article 

Unit Rate of duty
  Standard Preferential Areas Effective Rate of Duty
(1) (2)  (3) (4) (5) (6)
5101 Wool, not carded or combed :        
- Greasy, including fleece washed wool :        
5101 11 00 -Shorn wool Kg. 25% - BCD: 2.5%
BCD: See Notifications for specified countries
5101 19 00 -Other Kg. 25% - BCD: 2.5%
 BCD: 20% concession on specified countries
- Degreased, not carbonized :        
5101 21 00 -Shorn wool Kg. 30% - BCD: 2.5%
 BCD: 20% concession on specified countries
5101 29 00 -Other Kg. 25% - BCD: 2.5%
BCD: See Notifications for specified countries
5101 30 00 -Carbonized Kg. 30% - BCD: 2.5%
5102 Fine or coarse animal hair, not carded or combed         
- Fine animal hair :
        
5102 11 - Of Kashmir (cashmere) goats :        
5102 11 10 -- Marine Angora Kg. 25% - BCD: 5%
 BCD: 20% concession on specified countries
5102 11 90 -- Other Kg. 25% - BCD: 5%
 BCD: 20% concession on specified countries
5102 19 - Others :        
5102 19 10 -- Marine Angora Kg. 25% - BCD: 5%
 BCD: 50% concession on specified countries
5102 19 90 -- Other Kg. 25% - BCD: 5%
 BCD: 50% concession on specified countries
5102 20 - Coarse animal hair :        
5102 20 10 -- Goat hair (other than Angora) Kg. 25% - BCD: 5%
5102 20 90 -- Other (excluding pig and boar bristles) Kg. 25% - BCD: 5%
5103 Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock .        
5103 10 - Noils of wool or of fine animal hair :        
5103 10 10 -- Noils of wool Kg. 25% - BCD: See Extract
 BCD: 50% concession on specified countries
5103 10 90 -- Other Kg. 25% - BCD: See Extract
BCD: 50% concession on specified countries
5103 20 - Other waste of wool or of fine animal hair :        
5103 20 10 -- Waste of sheep's and lamb's wool Kg. 25% - BCD: See Extract
5103 20 20 -- Yarn waste Kg. 25% - BCD: See Extract
5103 20 90 -- Other Kg. 25% - BCD: See Extract
5103 30 00 - Waste of coarse animal hair Kg. 25% - BCD: See Extract
5104 Garnetted stock of wool or of fine or coarse animal hair.        
5104 00 - Garnetted stock of wool or of fine or coarse animal hair :        
5104 00 10 -- Shoddy wool Kg. 20%   IGST: 5%
5104 00 90 -- Other Kg. 20%   IGST: 5%
5105 Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments).        
5105 10 00 -Carded wool Kg. 20% - BCD: 2.5%
IGST: 5%
- Wool tops and other combed wool :        
5105 21 00 - Combed wool in fragments Kg. 20% - BCD: 2.5%
IGST: 5%
5105 29 - Other :        
5105 29 10 -- Wool tops Kg. 20% - BCD: 2.5%
BCD: See Notifications for specified countries
IGST: 5%
5105 29 90 -- Other Kg. 20% - BCD: 2.5%
BCD: See Notifications for specified countries
IGST: 5%
- Fine animal hair, carded or combed :        
5105 31 00 -Of Kashmir (cashmere) goats Kg. 20% - BCD: 2.5%
IGST: 5%
5105 39 00 -Others Kg. 20% - BCD: 2.5%
IGST: 5%
5105 40 00 -Coarse animal hair, carded or combed Kg. 20% - BCD: 2.5%
IGST: 5%
5106 Yarn of carded wool, not put up for retail sale.        
5106 10 -Containing 85% or more by weight of wool:        
5106 10 10 -- Shoddy woollen yarn Kg. 20% - IGST: 5%
5106 10 20 -- Mungo woollen yarn Kg. 20% - IGST: 5%
5106 10 90 -- Other Kg. 20% - IGST: 5%
5106 20 - Containing less than 85% by weight of wool :        
5106 20 10 -- Shoddy woollen yarn Kg. 20% - IGST: 5%
5106 20 20 -- Mungo woollen yarn Kg. 20% - IGST: 5%
5106 20 90 -- Other Kg. 20% - IGST: 5%
5107 Yarn of combed wool, not put up for retail sale.        
5107 10 -Containing 85% or more by weight of wool:        
5107 10 10 -- Worsted hosiery yarn Kg. 20% - IGST: 5%
5107 10 20 -- Worsted knitted yarn Kg. 20% - IGST: 5%
5107 10 30 -- Worsted weaving yarn Kg. 20% - IGST: 5%
5107 10 40 --Woollen carpet yarn Kg. 20% - IGST: 5%
5107 10 90 -- Other Kg. 20% - IGST: 5%
5107 20 - Containing less than 85% by weight of wool :        
5107 20 10 -- Worsted hosiery yarn Kg. 20% - IGST: 5%
5107 20 20 -- Worsted knitted yarn Kg. 20% - IGST: 5%
5107 20 30 -- Worsted weaving yarn Kg. 20% - IGST: 5%
5107 20 40 -- Woolen carpet yarn Kg. 20% - IGST: 5%
5107 20 90 -- Other Kg. 20% - IGST: 5%
5108 Yarn of fine animal hair (carded or combed) not put up for retail sale        
5108 10 00 - Carded Kg. 20% - IGST: 5%
5108 20 00 - Combed Kg. 20% - IGST: 5%
5109 Yarn of wool or of fine animal hair, put up for retail sale.        
5109 10 - Containing 85% or more by weight of wool or of fine animal hair :        
5109 10 10 -- Hosiery wool Kg. 25% - BCD: 80% concession on specified countries
IGST: 5%
5109 10 90 -- Other Kg. 25% - BCD: 80% concession on specified countries
IGST: 5%
5109 90 00 - Other Kg. 25% - BCD: 80% concession on specified countries
IGST: 5%
5110 Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale        
5110 00 Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale :        
5110 00 10 -- Put up for retail sale Kg. 25% - IGST: 5%
5110 00 20 -- Other Kg. 25% - IGST: 5%
5111 Woven fabrics of carded wool or of carded fine animal hair        
- Containing 85% or more by weight of wool or of fine animal hair :        
5111 11 - Of a weight not exceeding 300g/m2        
5111 11 10 -- Unbleached m2 25%
 or Rs. 135 per sq. metre, whichever is higher		 - IGST: 5%
5111 11 20 --Bleached m2 25%
or Rs. 135 per sq. metre, whichever is higher		 - IGST: 5%
5111 11 30 --Dyed m2 25%
 or Rs. 135 per sq. metre, whichever is higher		 - IGST: 5%
5111 11 40 --Printed m2 25%
 or Rs. 135 per sq. metre, whichever is higher		 - IGST: 5%
5111 11 90 --Other m2 25%
or Rs. 135 per sq. metre, whichever is higher		 - IGST: 5%
5111 19 - Other :        
5111 19 10 --Unbleached m2 25%
 or Rs. 150 per sq. metre, whichever is higher		 - IGST: 5%
5111 19 20 --Bleached m2 25%
 or Rs. 150 per sq. metre, whichever is higher		 - IGST: 5%
5111 19 30 --Dyed m2 25%
or Rs. 150 per sq. metre, whichever is higher		 - IGST: 5%
5111 19 40 --Printed m2 25%
 or Rs. 150 per sq. metre, whichever is higher		 - IGST: 5%
5111 19 90 --Other m2 25%
Rs. 150 per sq. metre, whichever is higher		 - IGST: 5%
5111 20 - Other, mixed mainly or solely with man made filaments:        
5111 20 10 --Unbleached m2 25%
 or Rs. 80 per sq. metre, whichever is higher		 - IGST: 5%
5111 20 20 --Bleached m2 25%
or Rs. 80 per sq. metre, whichever is higher		 - IGST: 5%
5111 20 30 --Dyed m2 25%
or Rs. 80 per sq. metre, whichever is higher		 - IGST: 5%
5111 20 40 --Printed m2 25%
 or Rs. 80 per sq. metre, whichever is higher		 - IGST: 5%
5111 20 90 --Other m2 25%
or Rs. 80 per sq. metre, whichever is higher		 - IGST: 5%
5111 30 - Other, mixed mainly or solely with man made staple fibres::        
5111 30 10 --Unbleached m2 25%
or Rs. 75 per sq. metre, whichever is higher		 - IGST: 5%
5111 30 20 --Bleached m2 25%
or Rs. 75 per sq. metre, whichever is higher		 - IGST: 5%
5111 30 30 --Dyed m2 25%
or Rs. 75 per sq. metre, whichever is higher		 - IGST: 5%
5111 30 40 --Printed m2 25%
 or Rs. 75 per sq. metre, whichever is higher		 - IGST: 5%
5111 30 90 --Other m2 25%
 or Rs. 75 per sq. metre, whichever is higher		 - IGST: 5%
5111 90 - Other :        
5111 90 10 -Unbleached m2 25%
 or Rs. 90 per sq. metre, whichever is higher		 - IGST: 5%
5111 90 20 --Bleached m2 25%
or Rs. 90 per sq. metre, whichever is higher		 - IGST: 5%
5111 90 30 -Dyed m2 25%
or Rs. 90 per sq. metre, whichever is higher		 - IGST: 5%
5111 90 40 --Printed m2 25%
or Rs. 90 per sq. metre, whichever is higher		 - IGST: 5%
5111 90 90 --Other m2 25%
or Rs. 90 per sq. metre, whichever is higher		 - IGST: 5%
5112 Woven fabrics of combed wool or of combed fine animal hair.        
  - Containing 85% or more by weight of wool or of  fine animal hair:        
5112 11 - Of a weight not exceeding 200 g/m2 :        
5112 11 10 --Unbleached m2 25%
 or Rs. 125 per sq. metre, whichever is higher		 - IGST: 5%
5112 11 20 --Bleached m2 25%
or Rs. 125 per sq. metre, whichever is higher		 - IGST: 5%
5112 11 30 -Dyed m2 25%
or Rs. 125 per sq. metre, whichever is higher		 - IGST: 5%
5112 11 40 --Printed m2 25%
 or Rs. 125 per sq. metre, whichever is higher		 - IGST: 5%
5112 11 90 ----Other m2 25%
 or Rs. 125 per sq. metre, whichever is higher		 - IGST: 5%
5112 19  Other :        
5112 19 10 --Unbleached m2 25%
 or Rs. 155 per sq. metre, whichever is higher		 - IGST: 5%
5112 19 20 --Bleached m2 25%
 or Rs. 155 per sq. metre, whichever is higher		 - IGST: 5%
5112 19 30 -Dyed m2 25%
 or Rs. 155 per sq. metre, whichever is higher		 - IGST: 5%
5112 19 40 --Printed m2 25%
or Rs. 155 per sq. metre, whichever is higher		 - IGST: 5%
5112 19 90 --Other m2 25%
or Rs. 155 per sq. metre, whichever is higher		 - IGST: 5%
5112 20 Other mixed, mainly or solely with man- made filaments :        
5112 20 10 --Unbleached m2 25%
 or Rs. 85 per sq. metre, whichever is higher		 - IGST: 5%
5112 20 20 --Bleached m2 25%
 or Rs. 85 per sq. metre, whichever is higher		 - IGST: 5%
5112 20 30 --Dyed m2 25%
 or Rs. 85 per sq. metre, whichever is higher		 - IGST: 5%
5112 20 40 --Printed m2 25%
 or Rs. 85 per sq. metre, whichever is higher		 - IGST: 5%
5112 20 90 --Other m2 25%
 or Rs. 85 per sq. metre, whichever is higher		 - IGST: 5%
5112 30 Other, mixed mainly or solely with man   made staple fibres         
5112 30 10 --Unbleached m2 25%
 or Rs. 110 per sq. metre, whichever is higher.		 - IGST: 5%
5112 30 20 --Bleached m2 25%
 or Rs. 110 per sq. metre, whichever is higher.		 - IGST: 5%
5112 30 30 --Dyed m2 25%
 or Rs. 110 per sq. metre, whichever is higher.		 - IGST: 5%
5112 30 40 --Printed m2 25%
 or Rs. 110 per sq. metre, whichever is higher.		 - IGST: 5%
5112 30 90 --Other m2 25%
 or Rs. 110 per sq. metre, whichever is higher.		 - IGST: 5%
5112 90 Other        
5112 90 10 --Unbleached m2 25%
or Rs. 135 per sq. metre, whichever is higher.		 - IGST: 5%
5112 90 20 --Bleached m2 25%
or Rs. 135 per sq. metre, whichever is higher.		 - IGST: 5%
5112 90 30 --Dyed m2 25%
 or Rs. 135 per sq. metre, whichever is higher.		 - IGST: 5%
5112 90 40 --Printed m2 25%
or Rs. 135 per sq. metre, whichever is higher.		 - IGST: 5%
5112 90 50  - - - Of Handloom m2 25%
 or Rs. 135 per sq. metre, whichever is higher.		 - IGST: 5%
5112 90 90 --Other m2 25%
or Rs. 135 per sq. metre, whichever is higher.		 - IGST: 5%
5113 Woven fabrics of coarse animal hair or of horsehair        
5113 00 - Woven fabrics of coarse animal hair or of horsehair :        
5113 00 10 --Unbleached m2 25%
or Rs. 60 per sq. metre, whichever is higher.		 - IGST: 5%
5113 00 20 --Bleached m2 25%
 or Rs. 60 per sq. metre, whichever is higher.		 - IGST: 5%
5113 00 30 --Dyed m2 25%
or Rs. 60 per sq. metre, whichever is higher.		 - IGST: 5%
5113 00 40 --Printed m2 25%
 or Rs. 60 per sq. metre, whichever is higher.		 - IGST: 5%
5113 00 90 --Other m2 25%
or Rs. 60 per sq. metre, whichever is higher.		 - IGST: 5%

Note:-Additional Duty exempted on all goods except (Petroleum Crude, Motor spirit known as petrol; High speed diesel; Aviation  Turbine Fuel; Liquefied natural gas and Natural Gas) w.e.f. 01.07.2017 vide Notification No.53/2017-cus. dated 30.06.2017.