Custom Tariff 2022-23 -Section 11 Chapter 53 - Vegetable Textile Fibres; Paper Yarn and Woven Fabrics of Paper Yarn

Tariff Item	Description of article	Unit	Rate of duty
			Standard	Preferential Areas	Effective Rate of Duty
(1)	(2)	(3)	(4)	(5)	(6)
5301	Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock)
5301 10 00	- Flax,raw or retted	Kg.	¹[Free] ^old[30%]	-	BCD: Nil upto 30/04/2022 IGST: 5%
	- Flax, broken, scutched, hacled or otherwise processed,but not spun :
5301 21 00	-- Broken or scutched	Kg.	¹[Free] ^old[30%]	-	BCD: Nil upto 30/04/2022 IGST: 5%
5301 29 00	-- Other	Kg.	¹[Free] ^old[30%]	-	BCD: Nil upto 30/04/2022 IGST: 5%
5301 30 00	- Flax tow and waste	Kg.	¹[Free] ^old[30%]	-	BCD: Nil upto 30/04/2022 IGST: 5%
5302	True hemp (Cannabis sativa L), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock)
5302 10 00	- True hemp, raw or retted	Kg.	30%	-	IGST: 5%
5302 90 00	- Other	Kg.	30%	-	IGST: 5%
5303	Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock)
5303 10	- Jute and other textile bast fibres, raw or retted :
5303 10 10	-- Jute raw or retted	Kg.	¹[5%] ^old[25%]	-	BCD: 5% upto 30/04/2022 IGST: 5%
5303 10 90	-- Other	Kg.	¹[10%] ^old[25%]	-	BCD: 5% upto 30/04/2022 IGST: 5%
5303 90	-- Other :
5303 90 10	-- Jute cutting	Kg.	¹[10%] ^old[25%]	-	BCD: 5% IGST: 5%
5303 90 90	-- Other	Kg.	¹[10%] ^old[25%]	-	BCD: 5% IGST: 5%
5304	Omitted	*	*	*
5305	COCONUT, ABACA (MANILA HEMP OR MUSA TEXTILIS NEE), RAMIE AND OTHER VEGETABLE TEXTILE FIBRES, NOT ELSEWHERE SPECIFIED OR INCLUDED, RAW OR PROCESSED BUT NOT SPUN; TOW, NOILS AND WASTE OF THESE FIBRES (INCLUDING YARN WASTE AND GARNETED STOCK)
5305 00	Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garneted stock):
5305 00 10	- - - Coir bristle fibre, coir mattress fibre, coir short fibre, coir bit fibre, decorticated coir fibre	Kg.	¹[10%] ^old[25%]	-	IGST: 5%
5305 00 30	---Curled or machine twisted coir fibre	Kg.	¹[10%] ^old[25%]	-	IGST: 5%
5305 00 40	- - - Coir pith, processed in value added forms like briquette, coins, neo disc, grow bags, organic manure and in loose form for use in horticulture or agriculture.	Kg.	¹[10%] ^old[25%]	-	IGST: 5%
5305 00 50	---Of Abaca	Kg.	¹[10%] ^old[25%]	-	IGST: 5%
5305 00 90	---Of others	Kg.	¹[10%] ^old[25%]	-	IGST: 5%
5306	Flax yarn
5306 10	- Single :
5306 10 10	-- Put up for retail sale	Kg.	¹[10%] ^old[25%]	-	ADD: See Notification IGST: 5%
5306 10 90	-- Other	Kg.	¹[10%] ^old[25%]	-	ADD: See Notification IGST: 5%
5306 20	- Multiple (folded) or cabled :
5306 20 10	-- Put up for retail sale	Kg.	¹[10%] ^old[25%]	-	ADD: See Notification IGST: 5%
5306 20 90	-- Other	Kg.	¹[10%] ^old[25%]	-	ADD: See Notification IGST: 5%
5307	Yarn of jute or of other textile bast fibres of heading 5303
5307 10	- Single :
5307 10 10	-- Of jute	Kg.	¹[10%] ^old[25%]	-	ADD: See Notification IGST: 5%
5307 10 90	-- Other	Kg.	¹[10%] ^old[25%]	-	ADD: See Notification IGST: 5%
5307 20 00	- Multiple (folded) or cabled	Kg.	¹[10%] ^old[25%]	-	ADD: See Notification IGST: 5%
5308	Yarn of other vegetable textile fibres; paper yarn
5308 10	- Coir yarn :
5308 10 10	-- Baled	Kg.	¹[10%] ^old[25%]	-	IGST: 5%
5308 10 20	- Spooled hanks	Kg.	¹[10%] ^old[25%]	-	IGST: 5%
5308 10 90	-- Other	Kg.	¹[10%] ^old[25%]	-	IGST: 5%
5308 20 00	- True hemp yarn	Kg.	¹[10%] ^old[25%]	-	IGST: 5%
5308 90	- Other :
5308 90 10	-- Ramie yarn	Kg.	¹[10%] ^old[25%]	-	IGST: 5%
5308 90 90	-- Other	Kg.	¹[10%] ^old[25%]	-	IGST: 5%
5309	Woven fabrics of flax
	- Containing 85% or more by weight of flax :
5309 11	-- Unbleached or bleached :
5309 11 10	-- Unbleached	m²	¹[10%] ^old[25%]	-	ADD: See Notification IGST: 5%
5309 11 20	-- Bleached	m².	¹[10%] ^old[25%]	-	ADD: See Notification IGST: 5%
5309 19	-- Other :
5309 19 10	-- Dyed	m².	¹[10%] ^old[25%]	-	ADD: See Notification IGST: 5%
5309 19 20	-- Printed	m²	¹[10%] ^old[25%]	-	ADD: See Notification IGST: 5%
5309 19 90	-- Other	m².	¹[10%] ^old[25%]	-	ADD: See Notification IGST: 5%
	- Containing less than 85% by weight of flax :
5309 21	-- Unbleached or bleached :
5309 21 10	-- Unbleached	m².	¹[10%] ^old[25%]	-	ADD: See Notification IGST: 5%
5309 21 20	-- Bleached	m².	¹[10%] ^old[25%]	-	ADD: See Notification IGST: 5%
5309 29	-- Other :
5309 29 10	-- Dyed	m²	¹[10%] ^old[25%]	-	ADD: See Notification IGST: 5%
5309 29 20	-- Printed	m²	¹[10%] ^old[25%]	-	ADD: See Notification IGST: 5%
5309 29 90	-- Other	m².	¹[10%] ^old[25%]	-	ADD: See Notification IGST: 5%
5310	Woven fabrics of jute or of other textile bast fibres of heading 5303
5310 10	-- Unbleached :
	-- Containing 100 % by weight of jute :
5310 10 11	-- Carpet backing fabrics	m².	¹[20%] ^old[25%]	-	ADD: See Notification IGST: 5%
5310 10 12	-- Sacking fabrics	m².	¹[20%] ^old[25%]	-	ADD: See Notification IGST: 5%
5310 10 13	-- Hessian fabrics	m².	¹[20%] ^old[25%]	-	ADD: See Notification IGST: 5%
5310 10 14	-- Jute canvas	m².	¹[20%] ^old[25%]	-	ADD: See Notification IGST: 5%
5310 10 19	-- Other	m².	¹[20%] ^old[25%]	-	ADD: See Notification IGST: 5%
	-- Other :
5310 10 91	-- Woven blended fabrics containing more than 50% by weight of jute	m².	¹[20%] ^old[25%]	-	ADD: See Notification IGST: 5%
5310 10 92	-- Stranded woven fabrics of jute containing 50% or more by weight of jute	m².	¹[20%] ^old[25%]	-	ADD: See Notification IGST: 5%
5310 10 93	-- Jute swim fabrics	m².	¹[20%] ^old[25%]	-	ADD: See Notification IGST: 5%
5310 10 99	-- Other	m².	¹[20%] ^old[25%]	-	ADD: See Notification IGST: 5%
5310 90	- Other :
5310 90 10	-- Bleached	m².	¹[10%] ^old[25%]	-	ADD: See Notification IGST: 5%
5310 90 20	-- Decorative fabrics	m².	¹[10%] ^old[25%]	-	ADD: See Notification IGST: 5%
	-- Other :
5310 90 91	-- Bleached	m².	¹[10%] ^old[25%]	-	ADD: See Notification IGST: 5%
5310 90 92	-- Dyed	m².	¹[10%] ^old[25%]	-	ADD: See Notification IGST: 5%
5310 90 93	-- Printed	m².	¹[10%] ^old[25%]	-	ADD: See Notification IGST: 5%
5310 90 99	-- Other	m².	¹[10%] ^old[25%]	-	ADD: See Notification IGST: 5%
5311	Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn
5311 00	- Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn
	-- Of other vegetable textile fibres :			-
5311 00 11	-- Unbleached	m².	¹[10%] ^old[25%]	-	IGST: 5%
5311 00 12	-- Bleached	m².	¹[10%] ^old[25%]	-	IGST: 5%
5311 00 13	-- Dyed	m².	¹[10%] ^old[25%]	-	IGST: 5%
5311 00 14	-- Printed	m².	¹[10%] ^old[25%]	-	IGST: 5%
5311 00 15	- Of coir including log form and geotextiles	m².	¹[10%] ^old[25%]	-	IGST: 5%
5311 00 19	-- Other	m².	¹[10%] ^old[25%]	-	IGST: 5%
	-- Of paper yarn :
5311 00 21	-- Unbleached	m².	¹[10%] ^old[25%]	-	IGST: 5%
5311 00 22	-- Bleached	m².	¹[10%] ^old[25%]	-	IGST: 5%
5311 00 23	-- Dyed	m².	¹[10%] ^old[25%]	-	IGST: 5%
5311 00 24	-- Printed	m².	¹[10%] ^old[25%]	-	IGST: 5%
5311 00 29	-- Other	m².	¹[10%] ^old[25%]	-	IGST: 5%

Exemptions

Additional Duty Exemption

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)