Chapter 60 (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)
6001 Pile fabrics, including "long pile" fabrics and terry fabrics, knitted or crocheted        
6001 10 -"Long pile" fabrics :        
6001 10 10 --Of cotton Kg. 1[10%]

old[25%]

- BCD: 10% Condition
BCD: Nil for specified countries
6001 10 20 --of man-made fibres Kg. 1[10%]

old[25%]

- BCD: 10% Condition
BCD: Nil for specified countries
6001 10 90 --Of other textile materials Kg. 1[10%]

old[25%]

- BCD: 10% Condition
BCD: Nil for specified countries
  - Looped pile fabrics:        
6001 21 00 --Of cotton Kg. 1[10%]

old[25%]

- BCD: Nil for specified countries
6001 22 00 --Of man made fibres Kg. 1[20%]

old[25%]

- BCD: Nil for specified countries
6001 29 00 --Of other textile materials Kg. 1[10%]

old[25%]

- BCD: Nil for specified countries
  - Other :        
6001 91 00 --Of cotton Kg. 1[10%]

old[25%]

- BCD: Nil for specified countries
6001 92 00 --Of man made fibres  Kg. 1[20%]

old[25% or Rs. 100 per kg., whichever is higher.]

- BCD: 10% Condition
BCD: Nil for specified countries
6001 99 -- Of other textile materials :        
6001 99 10 --Of wool or fine animal hair Kg. 1[10%]

old[25%]

- BCD: Nil for specified countries
6001 99 90 --Other Kg. 1[10%]

old[25%]

- BCD: Nil for specified countries
6002 Knitted or crocheted fabrics of a width not exceeding 30 CM Containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 6001        
6002 40 00 - Containing by weight 5% or more of elastomeric yarn but not containing rubber thread Kg. 1[10%]

old[25%]

- BCD: Nil for specified countries
6002 90 00 - Other Kg. 1[10%]

old[25%]

- BCD: Nil for specified countries
6003 Knitted or corcheted fabrics of a width not exceeding 30 CM., other than those of heading 6001 or 6002        
6003 10 00 - Of wool or fine animal hair Kg. 1[10%]

old[25%]

- BCD: Nil for specified countries
6003 20 00 - Of cotton Kg. 1[10%]

old[25%]

- BCD: Nil for specified countries
6003 30 00 - Of synthetic fibres Kg. 1[20%]

old[25%]

- BCD: Nil for specified countries
6003 40 00 - Of artificial fibres Kg. 1[20%]

old[25%]

- BCD: Nil for specified countries
6003 90 00 - Other Kg. 1[10%]

old[25%]

- BCD: Nil for specified countries
6004 Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5% or more of elastomeric yarn or rubber thread, other than those of heading 6001        
6004 10 00 - Containing by weight 5% or more of elastomeric yarn but not containing rubber thread Kg. 1[20%]

old[25%]

- BCD: Nil for specified countries
6004 90 00 - Other Kg. 1[20%]

old[25%]

- BCD: Nil for specified countries
6005 Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004        
  - Of cotton: Kg. 25% -  
6005 21 00 -- Unbleached or bleached Kg. 25% - BCD: Nil for specified countries
6005 22 00 --Dyed Kg. 25% - BCD: Nil for specified countries
6005 23 00 --Of yarns of different colours Kg. 25% - BCD: Nil for specified countries
6005 24 00 -- Printed Kg. 25% - BCD: Nil for specified countries
  - Of synthetic fibres:        
6005 35 00 -- Fabrics specified in sub- heading Note 1 to this chapter Kg. 1[20%]

old[25%]

- BCD: Nil for specified countries
6005 36 00 -- Other Unbleached or bleached Kg. 1[20%]

old[25%]

- BCD: Nil for specified countries
1[6005 37 - - Other, dyed        
6005 37 10 - - - Shade Nets, conforming to IS 16008 kg. 20% - BCD: Nil for specified countries
6005 37 90 - - - Other kg. 20% - BCD: Nil for specified countries]
old[6005 37 00 -- Other  Dyed Kg. 25% - BCD: Nil for specified countries]
6005 38 00 -- Other  Of yarns of different colours Kg. 1[20%]

old[25%]

- BCD: Nil for specified countries
6005 39 00 -- Other Printed Kg. 1[20%]

old[25%]

- BCD: Nil for specified countries
  - Of artificial fibres:        
6005 41 00 -- Unbleached or bleached Kg. 1[20%]

old[25%]

- BCD: Nil for specified countries
6005 42 00 -- Dyed Kg. 1[20%]

old[25%]

- BCD: Nil for specified countries
6005 43 00 -- Of yarns of different colours Kg. 1[20%]

old[25%]

- BCD: Nil for specified countries
6005 44 00 -- Printed Kg. 1[20%]

old[25%]

- BCD: Nil for specified countries
6005 90 00 - Other Kg. 1[10%]

old[25%]

- BCD: Nil for specified countries
6006 Other Knitted or Crocheted Fabrics        
6006 10 00 - Of wool or fine animal hair Kg. 1[10%]

old[25%]

-  
  - Of cotton:        
6006 21 00 -- Unbleached or bleached Kg. 1[10%]

old[25%]

-  
6006 22 00 -- Dyed Kg. 1[10%]

old[25%]

-  
6006 23 00 -- Of yarns of different colours Kg. 1[10%]

old[25%]

-  
6006 24 00 -- Printed Kg. 1[10%]

old[25%]

-  
  - Of synthetic fibres:        
6006 31 00 -- Unbleached or bleached Kg. 1[20%]

old[25%]

-  
6006 32 00 -- Dyed Kg. 1[20%]

old[25%]

-  
6006 33 00 -- Of yarns of different colours Kg. 1[20%]

old[25%]

-  
6006 34 00 -- Printed Kg. 1[20%]

old[25%]

-  
  - Of artificial fibres:        
6006 41 00 -- Unbleached or bleached Kg. 1[20%]

old[25%]

-  
6006 42 00 --Dyed Kg. 1[20%]

old[25%]

-  
6006 43 00 --Of yarns of different colours Kg. 1[20%]

old[25%]

-  
6006 44 00 -- Printed Kg. 1[20%]

old[25%]

-  
6006 90 00 - Other Kg. 1[10%]

old[25%]

-  

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)