Chapter 56 (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)
5601 Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps.        
  -- Wadding of textile materials and  articles thereof:        
5601 21 -- Of cotton        
5601 21 10 -- Absorbent cotton wool Kg. 1[10%]

old[25%]

- IGST: 12%
5601 21 90 -- Other Kg. 1[10%]

old[25%]

- IGST: 12%
5601 22 00 -- Of man made fibres Kg. 1[10%]

old[25%]

- IGST: 18%
5601 29 00 -- Other Kg. 1[10%]

old[25%]

- IGST: 12%
5601 30 00 -- Textile flock and dust and mill neps Kg. 1[20%]

old[25%]

- IGST: 12%
5602 Felt, whether or not  impregnated, coated, covered or laminated.        
5602 10 00 -- Needleloom felt and stitch bonded fibre fabrics Kg. 1[10%]

old[25%]

- BCD: NIL for specified countries
IGST:
12%
  -- Other  felt, not impregnated, coated, covered or laminated:        
5602 21 00 -- Of wool or fine animal hair Kg. 1[10%]

old[25%]

- IGST: 12%
5602 29 -- Of other textile materials:        
5602 29 10 -- For machine other than cotton machinery Kg. 1[10%]

old[25%]

- BCD: NIL for specified countries
IGST: 12%
5602 29 20 -- Of jute (including blended or union jute), other than for machinery Kg. 1[10%]

old[25%]

- BCD: NIL for specified countries
IGST:
12%
5602 29 90 -- Other   Kg. 1[10%]

old[25%]

- BCD: NIL for specified countries
IGST:
12%
5602 90 -- Other        
5602 90 10 -- Of Rubberised coir , needled felt. Kg. 1[10%]

old[25%]

- IGST: 12%
5602 90 90 -- Other Kg. 1[10%]

old[25%]

- IGST: 12%
5603 Nonwovens, whether or not impregnated, coated, covered or laminated.        
  -- Of man made filaments:        
1[5603 11 - - Weighing not more than 25g/m2        
5603 11 10 - - - Crop covers, conforming to IS 16718 kg. 20% - BCD: 5% Condition
IGST: 12%
5603 11 90 - - - Other kg. 20% - BCD: 5% Condition
IGST: 12%]
old[5603 11 00 -- Weighing not more than 25 g/m2 Kg. 25% - BCD: 5% Condition
IGST: 12%]
5603 12 00 -- Weighing more than 25 g/m2 but not more than 70 g/m2 Kg. 1[20%]

old[25%]

- IGST: 12%
5603 13 00 -- Weighing more than 70 g/m2 but not more than 150 g/m2 Kg. 1[10%]

old[25%]

- IGST: 12%
5603 14 00 -- Weighing more than 150 g/m2 Kg. 1[20%]

old[25%]

- IGST: 12%
  -- Other:        
5603 91 00 -- Weighing not more than 25 g/m2 Kg. 1[10%]

old[25%]

- IGST: 12%
5603 92 00 -- Weighing more than 25 g/m2 but not more than 70 g/m2 Kg. 1[20%]

old[25%]

- BCD: NIL for specified countries
IGST: 12%
1[5603 93 - - Weighing more than 70g/ m2 but not more than 150 g/m2        
5603 93 10 - - - Mulch Mats, conforming to IS 17355 kg. 10% - IGST: 12%
5603 93 90 - - - Other kg. 10% - IGST: 12%]
old[5603 93 00 -- Weighing more than 70 g/m2 but not more than 150 g/m2 Kg. 25% - IGST: 12%]
1[5603 94 - - Weighing more than 150 g/m2:        
5603 94 10 - - - Non-woven Geotextile and articles thereof, Conforming to IS 16391, IS 16392 kg. 20% - BCD: NIL for specified countries
IGST: 12%
5603 94 20 - - - Mulch Mats, conforming to IS 17355 kg. 20% - BCD: NIL for specified countries
IGST: 12%
5603 94 90 - - - Other kg. 20% - ADD: See Notification
BCD: NIL for specified countries
IGST: 12%]
old[5603 94 00 -- Weighing more than 150 g/m2 Kg. 25% - BCD: NIL for specified countries
IGST: 12%]
5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics.        
5604 10 00 -- Rubber thread and cord, textile covered Kg. 1[10%]

old[20%]

- IGST: 12%
5604 90 00 -- Other Kg. 1[10%]

old[20%]

- IGST: 12%
5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal.        
5605 00 -- Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal.        
5605 00 10 -- Real zari thread (gold) and silver thread combined with textile thread Kg. 1[10%]

old[20%]

- IGST: 5%
5605 00 20 -- Imitation zari thread Kg. 1[10%]

old[20%]

- IGST: 12%
5605 00 90 -- Other Kg. 1[10%]

old[20%]

- IGST: 12%
5606 Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading  5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale yarn.        
5606 00 -- Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading  5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale yarn.        
5606 00 10 -- Trimming, of cotton Kg. 1[10%]

old[20%]

- IGST: 12%
5606 00 20 -- Trimming, of man- made fibres Kg. 1[10%]

old[20%]

- IGST: 12%
5606 00 30 -- Trimming, of zari Kg. 1[10%]

old[20%]

- IGST: 12%
5606 00 90 -- Other Kg. 1[10%]

old[20%]

- IGST: 12%
5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics.        
  -- Of sisal or other textile fibres of the genus Agave:        
5607 21 00 -- Binder or baler twine Kg. 1[10%]

old[20%]

- ADD: See Notification
IGST: See Extract
5607 29 00 -- Other Kg. 1[10%]

old[20%]

- ADD: See Notification
IGST: See Extract
  -- Of polyethylene or polypropylene:        
5607 41 00 -- Binder or baler twine Kg. 1[10%]

old[20%]

- ADD: See Notification
IGST: See Extract
5607 49 00 -- Other Kg. 1[10%]

old[20%]

- ADD: See Notification
IGST: See Extract
5607 50 -- Of other synthetic fibres        
5607 50 10 -- Nylon fish net twine Kg. 1[10%]

old[20%]

- ADD: See Notification
IGST: See Extract
5607 50 20 -- Nylon tyre cord Kg. 1[10%]

old[20%]

- ADD: See Notification
IGST: See Extract
5607 50 30 -- Viscose tyre cord Kg. 1[10%]

old[20%]

- ADD: See Notification
IGST: See Extract
5607 50 40 -- Nylon rope Kg. 1[10%]

old[20%]

- ADD: See Notification
IGST: See Extract
5607 50 90 -- Other Kg. 1[10%]

old[20%]

- ADD: See Notification
IGST: See Extract
5607 90  -- Other:        
5607 90 10 -- Coir, cordage and ropes, other than of cotton Kg. 1[10%]

old[20%]

- ADD: See Notification
IGST: See Extract
5607 90 20 -- Cordage, cable, rope and twine, of cotton Kg. 1[10%]

old[20%]

- ADD: See Notification
IGST: See Extract
5607 90 90 -- Other Kg. 1[10%]

old[20%]

- ADD: See Notification
IGST: See Extract
5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials.        
  -- Of man made textile materials:        
5608 11 -- Made up fishing nets        
5608 11 10 -- Made up fishing nets of nylon Kg. 1[10%]

old[25%]

- ADD: See Notification
IGST: 5%
5608 11 90 -- Other Kg. 1[10%]

old[25%]

- IGST: 5%
5608 19 00 -- Other Kg. 1[10%]

old[25%]

- IGST: 5%
5608 90 -- Other:        
5608 90 10 -- Of cotton Kg. 1[10%]

old[25%]

- IGST: 5%
5608 90 20 -- Of Jute. Kg. 1[10%]

old[25%]

- IGST: 5%
5608 90 90 -- Other Kg. 1[10%]

old[25%]

- IGST: 5%
5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included.        
5609 00 -- Articles of yarn, strip or the like of heading5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included.        
5609 00 10 -- Product of coir Kg. 1[10%]

old[25%]

- IGST: 5%
5609 00 20 -- Articles made up of cotton yarn Kg. 1[10%]

old[25%]

- IGST: 12%
5609 00 30 -- Articles made up of jute Kg. 1[10%]

old[25%]

- IGST: 12%
5609 00 90 -- Other Kg. 1[10%]

old[25%]

- IGST: 12%

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.

Conditions

1. If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. (Vide:- Notification No.50/2017-Condition No- 9)

 

1 Substituted Vide Section 98(b) of Finance Act 2022 (Third Schedule) (w.e.f 01/05/2022)