Chapter 50 (Chapter Notes)
|
Tariff Item |
Description of article |
Unit | Rate of duty | ||
| Standard | Preferential Areas | Effective Rate of Duty | |||
| (1) | (2) | (3) | (4) | (5) | (6) |
| 5001 00 00 | Silk worm cocoons suitable for reeling | Kg. | 30% | - | |
| 5002 | Raw silk (not thrown) | ||||
| 5002 00 | - Raw silk (not thrown) : | ||||
| 5002 00 10 | -- Mulberry raw silk | Kg. |
1[15%] old[30%] |
- | BCD: 20% concession on specified countries |
| 5002 00 20 | -- Mulberry dupion silk | Kg. |
1[15%] old[30%] |
- | BCD: 20% concession on specified countries |
| 5002 00 30 | -- Non-mulberry silk | Kg. |
1[15%] old[30%] |
- | BCD: 20% concession on specified countries |
| 5003 | Silk waste (including cacoons unsuitable for reeling, yarn waste garnetted stock) | ||||
| 5003 00 | -Silk waste (including cocoons unsuitable for reeling, yarn waste and garneted stock): | ||||
| 5003 00 10 | ---Mulberry silk waste | Kg. |
1[15%] old[25%] |
- | BCD: NIL for specified countries |
| 5003 00 20 | ---Tussar silk waste | Kg. |
1[15%] old[25%] |
- | BCD: NIL for specified countries |
| 5003 00 30 | ---Eri waste | Kg. |
1[15%] old[25%] |
- | |
| 5003 00 40 | ---Munga waste | Kg. |
1[15%] old[25%] |
- | |
| 5003 00 90 | ---Other | Kg. |
1[15%] old[25%] |
- | BCD: NIL for specified countries |
| 5004 | Silk yarn (other than yarn spun from silk waste) not put up for retail sale | ||||
| 5004 00 | - Silk yarn (other than yarn spun from silk waste) not put up for retail sale : | ||||
| 5004 00 10 | -- 100% mulberry dupion silk yarn | Kg. |
1[15%] old[25%] |
- | IGST: 5% |
| 5004 00 90 | -- Other | Kg. |
1[15%] old[25%] |
- | IGST: 5% |
| 5005 | Yarn spun from silk waste, not put up for retail sale. | ||||
| 5005 00 | - Yarn spun from silk waste, not put up for retail sale : | ||||
| -- Containing 85% or more by weight of silk waste : | |||||
| 5005 00 11 | -- Other than noil silk | Kg. |
1[15%] old[25%] |
- | IGST: 5% |
| 5005 00 12 | -- From noil silk | Kg. |
1[15%] old[25%] |
- | IGST: 5% |
| -- Containing less than 85% by weight of silk : | |||||
| 5005 00 21 | -- Other than noil silk | Kg. |
1[15%] old[25%] |
- | IGST: 5% |
| 5005 00 22 | -- From noil silk | Kg. |
1[15%] old[25%] |
- | IGST: 5% |
| 5006 | Silk yarn and yarn spun from silk waste, put up for retail sale; silk worm gut. | ||||
| 5006 00 | - Silk yarn and yarn spun from silk waste, put up for retail sale; silk worm gut : | ||||
| -- Silk yarn : | |||||
| 5006 00 11 | -- Silk embroidery thread | Kg. |
1[15%] old[25%] |
- | IGST: 5% |
| 5006 00 19 | -- Other | Kg. |
1[15%] old[25%] |
- | IGST: 5% |
| -- Yarn spun from silk waste containing 85% or more by weight of silk : | |||||
| 5006 00 21 | -- Silk embroidery thread | Kg. |
1[15%] old[25%] |
- | IGST: 5% |
| 5006 00 29 | -- Other | Kg. |
1[15%] old[25%] |
- | IGST: 5% |
| -- Yarn spun from silk waste containing 85% or less by weight of silk : | |||||
| 5006 00 31 | -- Spun from silk waste other than noil silk | Kg. |
1[15%] old[25%] |
- | IGST: 5% |
| 5006 00 32 | -- Yarn spun from noil silk | Kg. |
1[15%] old[25%] |
- | IGST: 5% |
| 5006 00 33 | -- Silk embroidery thread | Kg. |
1[15%] old[25%] |
- | IGST: 5% |
| 5006 00 39 | -- Other | Kg. |
1[15%] old[25%] |
- | IGST: 5% |
| 5006 00 90 | -- Other | Kg. |
1[15%] old[25%] |
- |
BCD: Nil
for specified countries IGST: 5% |
| 5007 | Woven fabrics of silk or of silk waste. | ||||
| 5007 10 00 | - Fabrics of noil silk | m2 |
1[20%] old[25%] |
- | IGST: 5% |
| 5007 20 | - Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk : | ||||
| 5007 20 10 | -- Sarees | m2 |
1[20%] old[25%] |
- |
BCD: NIL
for specified countries IGST: 5% |
| 5007 20 90 | -- Other | m2 |
1[20%] old[25%] |
- |
BCD: NIL
for specified countries IGST: 5% |
| 5007 90 | - Other | ||||
| 5007 90 10 | - - - Of Handloom woven | m2 |
1[20%] old[25%] |
- | IGST: 5% |
| 5007 90 90 | - - - Other fabrics | m2 |
1[20%] old[25%] |
- | IGST: 5% |
Exemptions
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.
1 Substituted Vide Section 98(b) of Finance Act 2022 (Third Schedule) (w.e.f 01/05/2022)