Chapter 61 (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)
6101 Men's or boy's  overcoats, car coats, capes, cloaks, anoraks (including ski jackets), wind cheaters, wind jackets and similar articles, knitted or crocheted, other than those of heading 6103        
6101 20 00 - Of cotton   u 25% or Rs. 540 per piece, -whichever is higher -  
6101 30 - Of man made fibres :        
6101 30 10 --Of synthetic fibres u 25% or Rs. 530 per piece, whichever is higher -  
6101 30 20 --Of artificial fibres u 25% or Rs. 530 per piece, whichever is higher -  
6101 90 - Other :        
6101 90 10 --Of silk u    25% -  
6101 90 90 --Other u 25% -  
6102 Women's or girls  overcoats, car coats, capes, cloaks, anoraks (including ski- jackets), wind cheaters, wind jackets and similar articles, knitted or crocheted, other than those of heading 6104.        
6102 10 00 - Of wool or  fine animal hair u 25% or Rs. 595 per piece, whichever is higher -  
6102 20 00 - Of cotton u 25% or Rs. 425 per piece, whichever is higher -  
6102 30 - Of man made fibres :        

6102 30 10

--Of synthetic fibres

 u 25% or Rs. 475 per piece, whichever is higher -  
6102 30 20 --Of artificial fibres u 25% or Rs. 475 per piece, whichever is higher -  
6102 90 - Other :        
6102 90 10 --Of silk u 25% -  
6102 90 90 --Other u 25% -  
6103 

Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted

        
6103 10  -Suits:        
6103 10 10  ---Of silk  u 25% -  
6103 10 20  ---Of cotton  u 25% -  
6103 10 30  ---Of artificial fibres  u 25% -  
6103 10 90  ---Other  u 25% -  
  - Ensembles:        
6103 22 00 -- Of cotton u 25% -  
6103 23 00 -- Of synthetic fibres u 25% -  
6103 29 -- Of other textile materials :        
6103 29 10 -- Of silk u 25% -  
6103 29 20 -- Of artificial fibres u 25% -  
6103 29 90 -- Other u 25% -  
 - Jackets and blazers:        
6103 31 00 -- Of wool or fine animal hair u 25% -  
6103 32 00 -- Of cotton u 25% -  
6103 33 00 -- Of synthetic fibres u 25% -   
6103 39
  -- Of other textile materials :        
6103 39 10 -- Of silk u 25% -  
6103 39 20 -- Of artificial fibres u 25% -  
6103 39 90 -- Other u 25% -  
- Trousers, bib and brace overalls, breeches and shorts:        
6103 41 00 -- Of wool or fine animal hair u 25% -  
6103 42 00  -- Of  cotton u 25% -  
6103 43 00 -- Of synthetic fibres u 25% -  
6103 49 -- Of other textile materials :        
6103 49 10 -- Of silk  u 25% -  
6103 49 20 -- Of artificial fibres u 25% -  
6103 49 90 -- Other u 25% -  
6104 Women's or girls  suits, ensembles, jackets, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted.        
 - Suits :        
6104 13 00 -- Of synthetic fibres u 25% -  
6104 19 -- Of other textile materials:        
6104 19 10 -- Of silk u 25% or Rs. 460 per piece, whichever is higher -  
6104 19 20 -- Of artificial fibres u 25% or Rs. 460 per piece, whichever is higher -  
6104 19 90 -- Other u 25% or Rs. 460 per piece, whichever is higher -  
- Ensembles:        
6104 22 00 -- Of cotton u 25% -  
6104 23 00 -- Of synthetic fibres u 25% -  
6104 29 -- Of other textile materials :        
6104 29 10 -- Of  silk u 25% -  
6104 29 20 -- Of artificial fibres u 25% -  
6104 29 90 -- Others u 25% -  
- Jackets and blazers :        
6104 31 00 -- Of wool or fine animal hair u 25% -  
6104 32 00 -- Of cotton u 25% -  
6104 33 00 -- Of synthetic fibres u 25% -  
6104 39 -- Of other textile materials :        
6104 39 10 -- Of silk u 25% -  
6104 39 20 -- Of artificial fibres u 25% -  
6104 39 90 -- Other u 25% -  
Dresses:        
6104 41 00 -- Of  wool or fine animal hair  u 25% or Rs. 255 per piece, whichever is higher -  
6104 42 00 -- Of  cotton u 25% -  
6104 43 00 -- Of  synthetic fibres   u 25% or Rs. 255 per piece, whichever is higher -  
6104 44 00 -- Of artificial fibres   u 25% or Rs. 255 per piece, whichever is higher -  
6104 49 -- Of other textile materials :        
6104 49 10 -- Of silk u 25% or Rs. 220 per piece, whichever is higher -  
6104 49 90 -- Of other fibres u 25% or Rs. 220 per piece, whichever is higher -  
- Skirts and divided skirts:        
6104 51 00 -- Of wool or fine animal hair   u 25% or Rs. 110 per piece, whichever is higher -  
6104 52 00 --Of cotton   u 25% or Rs. 110 per piece, whichever is higher -  
6104 53 00 -- Of synthetic fibres  u 25% or Rs. 110 per piece, whichever is higher -  
6104 59 -- Of other textile materials :        
6104 59 10 -- Of silk u 25% or Rs. 110 per piece, whichever is higher -  
6104 59 20 -- Of artificial fibres u 25% or Rs. 110 per piece, whichever is higher -  
6104 59 90 --Of other fibres u 25% or Rs. 110 per piece, whichever is higher -  
- Trousers, bib  and brace overalls, breeches and shorts :        
6104 61 00 -- Of wool or fine animal hair u 25% -  
6104 62 00 -- Of cotton  u 25% or Rs. 98 per piece, whichever is higher -  
6104 63 00 -- Of synthetic fibres   u 25% or Rs. 98 per piece, whichever is higher -  
6104 69 -- Of other textile materials :        
6104 69 10 -- Of silk  u 25% -  
6104 69 20 -- Of artificial fibres u 25% -  
6104 69 90 -- Other u 25% -  
6105 Men's or boy's shirts, knitted or crocheted        
6105 10 - Of cotton :        
6105 10 10 -- Shirts hand crocheted u 25% or Rs. 83 per piece, whichever is higher -  
6105 10 20 -- Knit shirts (other than T-shirts) and sweat shirts , other , other than hand crocheted u 25% or Rs. 83 per piece, whichever is higher -  
6105 10 90 -- Other u 25% or Rs. 83 per piece, whichever is higher -  
6105 20 - Of man made fibres :        
6105 20 10 -- Of  synthetic fibres u 25% or Rs. 83 per piece, whichever is higher -  
6105 20 20 -- Of artificial fibres u 25% or Rs. 83 per piece, whichever is higher -  
6105 90 - Of other textile materials :        
6105 90 10 -- Of silk u 25% or Rs. 90 per piece, whichever is higher -  
6105 90 90 -- Other u 25% or Rs. 90 per piece, whichever is higher -  
6106 Women's or girls  blouses, shirts and shirt blouses, knitted or crocheted        
6106 10 00 - Of cotton   u 25% or Rs. 90 per piece, whichever is higher -  
6106 20 - Of man made fibres :        
6106 20 10 -- Of synthetic fibres u 25% or Rs. 25 per piece, whichever is higher -  
6106 20 20 -- Of artificial fibres u 25% or Rs. 25 per piece, whichever is higher -  
6106 90 - Of other textile materials :        
6106 90 10 -- Of silk u 25% or Rs. 135 per piece, whichever is higher -  
6106 90 20 -- Of wool or fine animal hair u 25% or Rs.135 per piece, whichever is higher -  
6106 90 90 -- Other u 25% or Rs. 135 per piece, whichever is higher -  
6107 Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted        
- Underpants and briefs :        
6107 11 00 -- Of cotton u 25% or Rs. 24 per piece, whichever is higher -  
6107 12 -- Of man-made fibres :        
6107 12 10 -- Of synthetic fibres u 25% or Rs. 30 per piece, whichever is higher -  
6107 12 20 -- Of artificial fibres u 25% or Rs. 30 per piece, whichever is higher -  
6107 19 -- Of other textile materials :        
6107 19 10 -- Of silk u 25% -  
6107 19 90 -- Other u 25% -  
- Night shirts and pyjamas :        
6107 21 00 -- Of cotton u

            25%

 -  
6107 22 -- Of man made fibres :        
6107 22 10 -- Of synthetic fibres u 25% -  
6107 22 20 -- Of artificial fibres u 25% -  
6107 29 -- Of other textile materials :        
6107 29 10 -- Of silk u 25% -  
6107 29 20 -- Of wool or fine animal hair u 25% -  
6107 29 90 -- Other u 25% -  
-- Other :        
6107 91 -- Of cotton :        
6107 91 10 -- Gengis   (Vests),  other than hand crocheted u 25% -  
6107 91 90 -- Other u 25% -  
6107 99 -- Of other textile materials :        
6107 99 10 -- Of silk u 25% -  
6107 99 20 -- Of wool or fine animal hair u 25% -  
6107 99 90 -- Other u 25% -  
6108 Women's or girls' slips, petticoats, briefs, panties, night dress, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted        
- Slips and petticoats :        
6108 11 -- Of man- made fibres :        
6108 11 10 -- Of synthetic fibres u 25% -  
6108 11 20 -- Of artificial fibres u 25% -  
6108 19 -- Of other textile materials :        
6108 19 10 --Of silk u 25% -  
6108 19 20 -- Of cotton u 25% -  
6108 19 90 -- Of other fibres u 25% -  
- Briefs and panties :        
6108 21 00 -- Of cotton u 25% or Rs. 25 per piece, whichever is higher -  
6108 22 -- Of man-made fibres :        
6108 22 10 -- Of synthetic fibres u 25% or Rs. 25 per piece, whichever is higher -  
6108 22 20 -- Of artificial fibres u 25% or Rs. 25 per piece, whichever is higher -  
6108 29 -- Of other textile materials :        
6108 29 10 -- Of silk u 25% -  
6108 29 90 --Other u 25% -  
  -- Night dresses and pyjamas:-        
6108 31 00 -- Of cotton u

            25%

 -  
6108 32 -- Of man-made fibres:        
6108 32 10 -- Of synthetic  fibres u 25% -  
6108 32 20 -- Of artificial fibres u 25% -  
6108 39 -- Of other textile materials :        
6108 39 10 -- Of silk  u 25% -  
6108 39 90 -- Other u 25% -  
   Other:        
6108 91 00 -- Of cotton   u

             25% or Rs. 65 per   piece, whichever is higher

 -  
6108 92 -- Of man made fibres :        
6108 92 10 - Of synthetic  fibres u

              25% or Rs. 60 per piece, whichever is higher

 -  
6108 92 20 - Of artificial fibres u

             25% or Rs. 60 per piece, whichever is higher

 -  
6108 99 -- Of other textile materials :        
6108 99 10 -- Of silk  u 25% -  
6108 99 20 -- Of wool or fine animal hair u 25% -  
6108 99 90 -- Of other textile materials u 25% -  
6109 T shirts, singlets and other vests, knitted or crocheted        
6109 10 00 - Of cotton   u 25% or Rs. 45 per piece, whichever is higher -  
6109 90 - Of other textile materials :        
6109 90 10 -- Of synthetic fibres u 25% or Rs. 50 per piece, whichever is higher -  
6109 90 20 -- Of artificial fibres u 25% or Rs. 50 per piece, whichever is higher -  
6109 90 30 -- Of silk u 25% or Rs. 50 per piece, whichever is higher -  
6109 90 40 -- Of wool or fine animal hair u 25% or Rs. 50 per piece, whichever is higher -  
6109 90 90 -- Other u 25% or Rs. 50 per piece, whichever is higher -  
6110  Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted        
- Of wool or fine animal hair:        
6110 11 -- Of wool :        
6110 11 10 -- Jerseys u 25% or Rs. 275 per piece, whichever is higher -  
6110 11 20 --Sweaters and cardigans u 25% or Rs. 275 per piece, whichever is higher -  
6110 11 90 -- Other u 25% or Rs. 275 per piece, whichever is higher -  
6110 12 00 -- Of Kashmir (cashmere) goats   u 25% or Rs. 275 per piece, whichever is higher -  
6110 19 00 -- Other u 25% or Rs. 275 per piece, whichever is higher -  
6110 20 00 - Of cotton u 25% or Rs. 85 per piece, whichever is higher -  
6110 30 - Of man made fibres :        
6110 30 10 -- Of synthetic fibres u 25% or Rs. 110 per piece, whichever is higher -  
6110 30 20 -- Of artificial fibres u 25% or Rs. 110 per piece, whichever is higher -  
6110 90 00 Of other textile materials   u 25% or Rs. 105 per piece, whichever is higher -  
6111 Babies  garments and clothing accessories, knitted or crocheted        
6111 20 00 - Of cotton Kg. 25% -  
6111 30 00 - Of synthetic fibres Kg. 25% -  
6111 90 - Of other textile materials :        
6111 90 10 -- Of silk Kg. 25% -  
6111 90 20 -- Of artificial fibres Kg. 25% -  
6111 90 90 -- Other Kg. 25% -  
6112 Track suits, ski suits and swimwear, knitted or crocheted        
 - Track suits:        
6112 11 00 -- Of cotton u 25% -  
6112 12 00 -- Of synthetic fibres u 25% -  
6112 19 -- Of other textile materials :        
6112 19 10 -- Of silk u 25% -  
6112 19 20 -- Of wool or fine animal hair u 25% -  
6112 19 30 -- Of artificial fibres u 25% -  
6112 19 90 -- Other u 25% -  
6112 20 -- Ski suits :        
6112 20 10 -- Of silk Kg. 25% -  
6112 20 20 -- Of wool or fine animal hair Kg. 25% -  
6112 20 30 -- Of cotton Kg. 25% -  
6112 20 40 -- Of synthetic fibres Kg. 25% -  
6112 20 50 -- Of artificial fibres Kg. 25% -  
6112 20 90 -- Other Kg. 25% -  
- Men or boys' swimwear :        
6112 31 00 -- Of synthetic fibres u

            25%

 -  
6112 39 -- Of other textile materials :        
6112 39 10 -- Of silk u 25% -  
6112 39 20 -- Of artificial fibres u 25% -  
6112 39 90 -- Other u 25% -  
- Women's girls' swimwear :        
6112 41 00 -- Of synthetic fibres u

            25%

 -  
6112 49 -- Of other textile materials :        
6112 49 10 -- Of silk  u 25% -  
6112 49 20 -- Of artificial fibres u 25% -  
6112 49 90 --Other u 25% -  
6113 00 00 Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907 Kg. 25% -  
6114 Other garments, knitted or crocheted        
6114 20 00 - Of cotton Kg.

             25%

 -  
6114 30 - Of man-made fibres :        
6114 30 10 -- Of synthetic fibres Kg. 25% -  
6114 30 20 -- Of artificial fibres Kg. 25% -  
6114 90 - Of other textile materials :        
6114 90 10 -- Of silk Kg. 25% -  
6114 90 90 -- Other Kg. 25% -  
6115 

Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted

        
6115 10 00 -Graduated compression hosiery for example, stockings for varicose veins) u

            25%

 -  
6115 21  -Other panty hose and tights:        
6115 21 00  --Of synthetic fibres, measuring per single yarn less than 67 decitex u 25% -  
6115 22 00  --Of synthetic fibres, measuring per single yarn 67 decitex or more u 25% -  
6115 29  --Of other textile materials:         
6115 29 10  ---Of silk  u 25% -  
6115 29 20 ---Of wool or fine animal hair u 25% -  
6115 29 30 ---Of artificial fibres u 25% -  
6115 29 90 ---Other u 25% -  
  - Other:        
6115 30 00 -Other women's full-length or knee-length hosiery, measuring per single yarn less than 67 decitex u 25% -  
  - Other:        
6115 94 00 --Of wool or fine animal hair pa. 25% -  
6115 95 00 --Of cotton pa. 25% -  
6115 96 00 --Of synthetic fibres pa. 25% -  
6115 99 -- Of other textile materials :        
6115 99 10 -- Of artificial fibres pa. 25% -  
6115 99 90 -- Other pa. 25% -  
6116 Gloves, mittens and mitts, knitted or crocheted        
6116 10 00 -Impregnated, coated, covered or laminated with plastics or rubber

 old[Impregnated , coated or covered with plastics or rubber]

      pa.             25% -  
-- Other :        
6116 91 00 -- Of wool or fine animal hair pa. 25% -  
6116 92 00 -- Of  cotton pa. 25% -  
6116 93 00 -- Of synthetic fibres pa. 25% -  
6116 99 -- Of other textile materials :        
6116 99 10 -- Of artificial fibres pa. 25% -  
6116 99 90 -- Other pa. 25% -  
6117 Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories        
6117 10 - Shawls, scarves, mufflers, mantillas, veils and the like :        
6117 10 10 -- Of silk u 25% -  
6117 10 20 -- Of wool u 25% -  
6117 10 30 -- Of cotton u 25% -  
6117 10 40 -- Of man-made fibres u 25% -  
6117 10 90 -- Other u 25% -  
6117 80 - Other accessories :        
6117 80 10 -- Of silk u 25% -  
6117 80 20 -- Of wool u 25% -  
6117 80 30 -- Of cotton u 25% -  
6117 80 40 -- Of man-made fibres u 25% -  
6117 80 90 -- Other u 25% -  
6117 90 00 - Parts Kg. 25% -  

Duties

Effective Rate of Duty

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.