Chapter 57 (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)

5701

Carpets and other textile floor coverings, knotted, whether or not made up

       
5701 10 - Of wool or fine animal hair:        
5701 10 10 - - - Hand-made m2 25% - BCD: NIL for specified countries
5701 10 90 - - - Other m2 25% - BCD: NIL for specified countries

5701 90

-Of other textile materials :

       
  - - - Of cotton:        
5701 90 11 - - - - Hand-made m2 25% - BCD: NIL for specified countries
5701 90 19 - - - - Other m2 25% - BCD: NIL for specified countries
5701 90 20 - - - Of coir including geo textile m2 25% - BCD: NIL for specified countries
  - - - Of silk:        
5701 90 31 - - - - Hand-made m2 25% - BCD: NIL for specified countries
5701 90 39 - - - - Other m2 25% - BCD: NIL for specified countries

5701 90 90

--Other

m2 25% - BCD: NIL for specified countries
IGST:
12%
5702

Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including "kelem", "Schumacks" , "Karamanie" and similar hand-woven rugs

       

5702 10 00

  "Kelem", "Schumacks", "Karamanie" and similar hand woven rugs

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5702 20

-Floor coverings of coconut fibres (coir) :

       

5702 20 10

--Coir matting, woven

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5702 20 20

--Coir carpets and other rugs

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5702 20 90

--Other

m2 25% - BCD: NIL for specified countries
IGST: See Extract

 

-Other, of pile construction, not made up:

       

5702 31

--Of wool or fine animal hair :

       

5702 31 10

--Carpets

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5702 31 20

--Druggets

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5702 31 30

--Mats and matting

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5702 31 40

--Carpeting, floor rugs and the like

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5702 31 90

--Other

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5702 32

--Of man made textile materials :

       

5702 32 10

--Carpets, carpeting and rugs and the like

m2 25% or Rs. 105 per sq. metre, whichever is higher. - BCD: NIL for specified countries
IGST: See Extract

5702 32 20

.--Mats and matting

m2 25% or Rs. 105 per sq. metre, whichever is higher. - BCD: NIL for specified countries
IGST: See Extract

5702 32 90

--Other

m2 25% or Rs. 105 per sq. metre, whichever is higher. - BCD: NIL for specified countries
IGST: See Extract

5702 39

-Of other textile materials :

       

5702 39 10

--Carpets and other floor coverings other than durries of cotton

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5702 39 20

--Carpets and Other floor covering, of silk

m2 25% - BCD: NIL for specified countries
IGST: See Extract

 

-Other, of pile construction, made up:

       

5702 41

--Of wool or fine animal hair :

       

5702 41 10

--Carpets

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5702 41 20

--Druggets

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5702 41 30

--Mats and matting

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5702 41 90

--Other

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5702 42

--Of man made textile materials :

       

5702 42 10

--Carpets, carpeting and rugs

m2 25% or Rs. 80 per sq. metre, whichever is higher. - BCD: NIL for specified countries
IGST: See Extract

5702 42 20

--Mats and mattings

m2 25% or Rs. 80 per sq. metre, whichever is higher. - BCD: NIL for specified countries
IGST: See Extract

5702 42 30

- Carpets, rugs and mats of Handloom

m2 25% or Rs. 80 per sq. metre, whichever is higher. - BCD: NIL for specified countries
IGST: See Extract

5702 42 90

--Other

m2 25% or Rs. 80 per sq. meter, whichever is higher. - BCD: NIL for specified countries
IGST: See Extract

5702 49

-- Of other textile materials:- 

       

5702 49 10 

--Carpets & other floor coverings other than durries of cotton

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5702 49 20

--Carpets & other floor covering ,of Silk

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5702 49 90 

---Other  

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5702 50

-Other, not of pile construction, not made up:

m2 25% -  
 

- - - Of man-made textile materials:

       

5702 50 21 

Carpets, Carpeting and rugs 

m2 25% or Rs. 105 per sq. metre, whichever is higher. - BCD: NIL for specified countries
IGST: See Extract

5702 50 22 

----Mats and matting 

m2 25% or Rs. 105 per sq. metre, whichever is higher. - BCD: NIL for specified countries
IGST: See Extract

5702 50 29 

----Other 

m2 25% or Rs. 105 per sq. metre, whichever is higher. - BCD: NIL for specified countries
IGST: See Extract
 

- - - Of other textile materials:

       

5702 50 31 

----Carpets and other floor coverings, of cotton other than durries

m2 25% - IGST: See Extract

5702 50 32 

----Carpets and other floor coverings, of silk

m2 25% - IGST: See Extract

5702 50 33 

----Place mat and other similar goods 

m2 25% - IGST: See Extract

5702 50 39

----Other

m2 25% - IGST: See Extract

 

-Other, not of pile construction, made up:

       
5702 91

--Of wool or fine animal hair :

       

5702 91 10

--Carpets

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5702 91 20

--Druggets

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5702 91 30

--Mats and matting

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5702 91 90

--Other

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5702 92

-Of man made textile materials:

       

5702 92 10

--Carpets, carpeting and rugs

m2 25% or Rs. 110 per sq. metere whichever is higher. - BCD: NIL for specified countries
IGST: See Extract

5702 92 20

--Mats and mattings

m2 25% or Rs. 110 per sq. metre, whichever is higher. - BCD: NIL for specified countries
IGST: See Extract

5702 92 90

--Other

m2 25% or Rs. 110 per sq. metre, whichever is higher. - BCD: NIL for specified countries
IGST: See Extract

5702 99

 --Of other textile materials :

       

5702 99 10

--Carpets and other floor coverings, of cotton other than durries

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5702 99 20

--Carpets and other floor coverings of silk

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5702 99 90

--Other

m2 25% - BCD: NIL for specified countries
IGST: See Extract
5703 Carpets and other textile floor coverings (Including Turf ), Tufted, whether or Not Made Up        
5703 10 -Of wool or fine animal hair        
5703 10 10 ---Carpets m2 25% - BCD: NIL for specified countries
IGST: See Extract
5703 10 20 --- Mats and matting m2 25% - BCD: NIL for specified countries
IGST: See Extract
5703 10 90 --- Other m2 25% - BCD: NIL for specified countries
IGST: See Extract
  Of nylon or other polyamides        
5703 21 00 --Turf m2 25% or Rs.70 per sq. - metre, whichever is higher - BCD: NIL for specified countries
IGST: See Extract
5703 29 -- Other        
5703 29 10 -- Carpets, carpeting and rugs m2 25% or Rs.70 per sq. - metre,whichever is higher - BCD: NIL for specified countries
IGST: See Extract
5703 29 20 --- 100% polyamide tufted velour, cut pile or loop pile carpet mats with jute, rubber latex or PU foam backing m2 25% or Rs.70 per sq. metre, whichever is higher - BCD: NIL for specified countries
IGST: See Extract
5703 29 90 --- Other m2 25% or Rs.70 per sq. metre, whichever is higher - BCD: NIL for specified countries
IGST: See Extract
  -- Of other man-made textile materials:        
5703 31 00 -- Turf m2 25% or Rs.55 per sq. - metre, whichever is higher - BCD: NIL for specified countries
IGST: See Extract
5703 39 -- Other:        
5703 39 10 --- Carpets, carpeting and rugs m2 25% or Rs.55 per sq. metre, whichever is higher - BCD: NIL for specified countries
IGST: See Extract
5703 39 20 --- 100% polypropylene carpet mats  with jute, rubber, latex or PU foam backing m2 25% or Rs.55 per sq. metre, whichever is higher - BCD: NIL for specified countries
IGST: See Extract
5703 39 90 -- Other m2 25% or Rs.55 per sq. metre, whicheveris higher - BCD: NIL for specified countries
IGST: See Extract
5703 90 - Of other textile materials        
5703 90 10 --- Carpets and other floor coverings,of cotton, other than durries m2 25% - BCD: NIL for specified countries
IGST: See Extract
5703 90 20 --- Carpets and floor coverings of Coir m2 25% - BCD: NIL for specified countries
IGST: See Extract
5703 90 90 --- Other m2 25%

-

BCD: NIL for specified countries
IGST: See Extract

old[5703

Carpets and other textile floor coverings, tufted, whether or not made up

       

5703 10

-Of wool or fine animal hair :

       

5703 10 10

--Carpets

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5703 10 20

--Mats and matting

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5703 10 90

--Other

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5703 20

--Of nylon or other polyamides :

       

5703 20 10

--Carpets, carpeting and rugs

m2 25% or Rs. 70 per sq. metre, whichever is higher. - BCD: NIL for specified countries
IGST: See Extract

5703 20 20

--100% polyamide tufted velour, cut pile or loop pile carpet mats with jute, rubber latex or PU foam backing

m2 25% or Rs. 70 per sq. metre, whichever is higher. - BCD: NIL for specified countries
IGST: See Extract

5703 20 90

--Other

m2 25% or Rs. 70 per sq. metre, whichever is higher. - BCD: NIL for specified countries
IGST: See Extract

5703 30

-Of other man made textile materials :

       

5703 30 10

--Carpets , carpeting and rugs

m2 25% or Rs. 55 per sq. metre, whichever is higher. - BCD: NIL for specified countries
IGST: See Extract

5703 30 20

--100% polypropylene carpet mats with jute, rubber , latex or PU foam backing

m2 25% or Rs. 55 per sq. metre, whichever is higher. - BCD: NIL for specified countries
IGST: See Extract

5703 30 90

--Other

m2 25% or Rs. 55 per sq. metre, whichever is higher. - BCD: NIL for specified countries
IGST: See Extract

5703 90

-Of other textile materials :

       

5703 90 10

--Carpets and other floor coverings, of cotton , other than durries

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5703 90 20

- - - Carpets and floor coverings of Coir

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5703 90 90

--Other

m2 25% - BCD: NIL for specified countries
IGST: See Extract
]

5704

Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up

       

5704 10 00

- Tiles, having a maximum surface area of 0.3m2

m2 25% - BCD: NIL for specified countries
IGST:
12%

5704 20

-Tiles having a maximum surface area exceeding  0.3m2  but not exceeding 1m2

       

5704 20 10

--Cotton

m2 25% or Rs. 35 per sq. metre, whichever is higher. - BCD: NIL for specified countries
IGST:
12%

5704 20 20

--Woollen, other than artware

m2 25% or Rs. 35 per sq. metre, whichever is higher. - BCD: NIL for specified countries
IGST:
12%

5704 20 90

--Other

m2 25% or Rs. 35 per sq. metre, whichever is higher. - BCD: NIL for specified countries
IGST:
12%
5704 90 -- Other:-        

5704 90 10

--Cotton

m2 25% or Rs. 35 per sq. metre, whichever is higher. - BCD: NIL for specified countries
IGST:
12%

5704 90 20

--Woollen, other than artware

m2 25% or Rs. 35 per sq. metre, whichever is higher. - BCD: NIL for specified countries
IGST:
12%

5704 90 90

--Other

m2 25% or Rs. 35 per sq. metre, whichever is higher. - BCD: NIL for specified countries
IGST:
12%

5705

Other carpets and other textile floor coverings, whether or not made up.

       

5705 00

-Other carpets and other textile floor cover ings, whether or not made up :

       
 

--Carpets :

       

5705 00 11

--Of silk

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5705 00 19

--Other

m2 25% - BCD: NIL for specified countries
IGST: See Extract
 

--Durries:

       

5705 00 21

--Durries cotton

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5705 00 22

--Durries of man-made fibres

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5705 00 23

--Durries of wool

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5705 00 24

-Cotton Durries of handloom (including Chindi Durries, Cotton Chenille Durries, Rag Rug Durrie, Printed Durries, Druggets)

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5705 00 29

--Other

m2 25% - BCD: NIL for specified countries
IGST: See Extract
 

--Of jute :

       

5705 00 31

--Of blended jute

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5705 00 32

--Of coir jute

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5705 00 39

--Other

m2 25% - BCD: NIL for specified countries
IGST: See Extract
 

--Carpets, carpeting, rugs, mats and mattings :

       

5705 00 41

--Knitted

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5705 00 42

- Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom, Cotton Rugs of Handloom

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5705 00 49

--Other

m2 25% - BCD: NIL for specified countries
IGST: See Extract

5705 00 90

--Other

m2 25% - BCD: NIL for specified countries
IGST: See Extract

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.