Chapter 62 (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)
6201

MEN’S OR BOYS’ OVERCOATS, CARCOATS, CLOAKS, ANORAKS (INCLUDING SKI-JACKETS), WINDCHEATERS, WIND-JACKETS AND SIMILAR ARTICLES OTHER THAN 6203

        
6201 20 -Of wool and fine animal hair        
6201 20 10 ---Overcoats, raincoats, car-coats, capes, cloaks and similar articles u 1[20% or Rs.385 per piece, whichever is higher]

old[25% or Rs. 385 per piece, whichever is higher]

 -  
6201 20 90 ---Other u 1[20% or Rs.220 per piece, whichever is higher]

old[25% or Rs.220 per piece, whichever is higher]

 -  
6201 30 -Of cotton :        
6201 30 10 ---Overcoats, raincoats, car-coats, capes, cloaks and similar articles u 1[20%]

old[25% or Rs. 385 per piece, whichever is higher]

 -  
6201 30 90 ---Other u 1[20%]

old[25% or Rs. 210 per piece, whichever is higher]

 -  
6201 40 -Of man-made fibres :        
6201 40 10 ---Overcoats, raincoats, car-coats, capes, cloaks and similar articles u 1[20%]

old[25% or Rs. 320 per piece, whichever is higher]

 -  
6201 40 90 ---Other u 1[20%]

old[25% or Rs. 180 per piece, whichever is higher]

 -  
6201 90 -Of other textile materials;        
6201 90 10 ---Overcoats, raincoats, car-coats,capes, cloaks and similar articles u 1[20%]

old[25%]

-  
6201 90 90 ---Other u 1[20%]

old[25%]

 -  
6202

WOMEN’S OR GIRLS’ OVERCOATS, CAR-COATS, CAPES, CLOAKS, ANORAKS (INCLUDING SKIJACKETS), WIND-CHEATERS, WINDJACKETS AND SIMILAR ARTICLES, OTHER THAN THOSE OF HEADING 6204

        
6202 20 - Of wool or fine animal hair:        
6202 20 10 ---Overcoats, raincoats, car- coats, capes, cloaks and similar articles u 1[20% or Rs.385 per piece, whichever is higher]

old[25% or Rs.385 per piece, whichever is higher]

 -  
6202 20 90 ---Other u 1[20% or Rs.220 per piece, whichever is higher]

old[25% or Rs.385 per piece, whichever is higher]

 -  
6202 30 - Of cotton:        
6202 30 10 --- Overcoats, raincoats, car-coats, capes, cloaks and similar articles u 1[20%]

old[25% or Rs.210 per piece, whichever is higher]

 -  
6202 30 90 ---Other u 1[20%]

old[25% or Rs.160 per piece, whichever is higher]

 -  
6204 40 -Of man-made fibres:        
6204 40 10 ---Overcoats, raincoats, car-coats, capes, cloaks and similar articles u 1[20%]

old[25% or Rs.385 per piece, whichever is higher]

 -  
6204 40 90 ---Other u 1[20%]

old[25% or Rs.220 per piece, whichever is higher]

 -  
6202 90 - Of other textile materials :        
6202 90 10 ---Overcoats, raincoats, car-coats, capes, cloaks and similar articles u 1[20%]

old[25%]

-  
6202 90 90 --- Other u 1[20%]

old[25%]

-  
6203 Men's or boys' suits, ensembles, jackets and brace overalls, breeches and shorts  (other than swimwear)        
--Suits :        
6203 11 00  -- Of wool or fine animal hair u 1[20%]

old[25%or Rs.1100 per piece, whichever is higher.]

 -  
6203 12 00  -- Of synthetic fibres u 1[20%]

old[25%or Rs.720 per piece, whichever is higher.]

 -  
6203 19 -- Of other text materials :        
6203 19 10 -- Of cotton u 1[20%]

old[25%or Rs.1100 per piece, whichever is higher.]

 -  
6203 19 90 -- Other u 1[20%]

old[25%or Rs.1100 per piece, whichever is higher.]

 -  
- Ensembles :        
6203 22 00 -- Of cotton u 1[20%or Rs.145 per piece, whichever is higher.]

old[25%or Rs.145 per piece, whichever is higher.]

 -  
6203 23 00 -- Of synthetic fibres u 1[20%or Rs.145 per piece, whichever is higher.]

old[25%or Rs.145 per piece, whichever is higher.]

 -  
6203 29 - - Of other textile materials:        
  - - - Of silk:        
6203 29 11 - - - - Khadi u 1[20%or Rs.145 per piece, whichever is higher.]

old[25%or Rs.145 per piece, whichever is higher.]

    
6203 29 19 - - - - Other u 1[20%or Rs.145 per piece, whichever is higher.]

old[25%or Rs.145 per piece, whichever is higher.]

    
6203 29 90 - - - - Other u 1[20%or Rs.145 per piece, whichever is higher.]

old[25%or Rs.145 per piece, whichever is higher.]

    
  - Jackets and blazers:        
6203 31 - - Of wool or fine animal hair:        
6203 31 10 - - - Khadi u 1[20%]

old[25% or Rs. 815 per piece, whichever is higher]

    
6203 31 90 - - - Other u 1[20%]

old[25% or Rs. 815 per piece, whichever is higher]

    
6203 32 00 -- Of cotton u 1[20%]

old[25%or Rs.440 per piece, whichever is higher.]

 -  
6203 33 00 -- Of synthetic fibres u 1[20%]

old[25%or Rs.320 per piece, whichever is higher.]

 -  
6203 39  -- Of other textile materials :        
  “- - - Of silk:        
6203 39 11 - - - - Khadi u 1[20%]

old[25% or Rs. 755 per piece,  whichever is higher]

    
6203 39 19 - - - - Other u 1[20%]

old[25% or Rs. 755 per piece,  whichever is higher]

    
6203 39 90 -- Other u 1[20%]

old[25%or Rs.755 per piece, whichever is higher.]

 -  
- Trousers, bib and brace overalls, breeches and shorts :        
6203 41 00 -- Of wool or fine animal hair u 1[20%or Rs.285 per piece, whichever is higher.]

old[25%or Rs.285 per piece, whichever is higher.]

 -  
6203 42 - - Of cotton:        
6203 42 10 - - - Handloom u 1[20%or Rs.135 per piece, whichever is higher.]

old[25%or Rs.135 per piece, whichever is higher.]

    
6203 42 90 - - - Other u 1[20%or Rs.135 per piece, whichever is higher.]

old[25%or Rs.135 per piece, whichever is higher.]

    
6203 43 00 -- Of synthetic fibres u 1[20%or Rs.110 per piece, whichever is higher.]

old[25%or Rs.110 per piece, whichever is higher.]

 -  
6203 49 -- Of other textile materials :        
6203 49 10 -- Of silk u 1[20%or Rs.110 per piece, whichever is higher.]

old[25%or Rs.110 per piece, whichever is higher.]

 -  
6203 49 90 -- Other u 1[20%or Rs.110 per piece, whichever is higher.]

old[25%or Rs.110 per piece, whichever is higher.]

 -  
6204 Women's or girls  suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear).        
  Suits:        
6204 11 00 -- Of  wool or  fine animal hair  u 1[20%or Rs.550 per piece, whichever is higher.]

old[25%or Rs.550 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
1[6204 12 - - Of cotton:        
6204 12 10 - - - Embroidered with Lucknow Chikan Craf u 20% -  
6204 12 90 - - - Other u 20% -  
6204 13 - - Of synthetic fibre:        
6204 13 10 - - - Embroidered with Lucknow Chikan Craf u 20% - BCD: 50% concession on specified countries
6204 13 90 - - - Other u 20% - BCD: 50% concession on specified countries
6204 19 - - Of other textile materials:        
  - - - Of silk:        
6204 19 11 - - - Sequinned or beaded with chattons or embroidered u 20% - BCD: 50% concession on specified countries
6204 19 12 - - - Embroidered with Lucknow Chikan Craft u 20% - BCD: 50% concession on specified countries
6204 19 19 - - - - Other u 20% - BCD: 50% concession on specified countries
  - - - Of all other fibres:        
6204 19 91 - - - - Embroidered with Lucknow Chikan Craft u 20% - BCD: 50% concession on specified countries
6204 19 99 - - - - Other u 20% - BCD: 50% concession on specified countries
  - Ensembles :        
6204 21 00 - -Of wool or fine animal hair u 20% - BCD: 50% concession on specified countries
6204 22 - - Of cotton :        
6204 22 10 - - - Blouses combined with skirts, trousers or shorts u 20% - BCD: 50% concession on specified countries
6204 22 20 - - - Embroidered with Lucknow Chikan Craft u 20% - BCD: 50% concession on specified countries
6204 22 90 - - - Other u 20% - BCD: 50% concession on specified countries
6204 23 - - Of Synthetic fibres:        
6204 23 10 - - - Embroidered with Lucknow Chikan Craft u 20% - BCD: 50% concession on specified countries
6204 23 90 - - - Other u 20% - BCD: 50% concession on specified countries
6204 29 - - Of other textile materials:        
  - - - Of silk:        
6204 29 12 - - - - Khadi u 20% - BCD: 50% concession on specified countries
6204 29 13 - - - - Embroidered with Lucknow Chikan Craft u 20% - BCD: 50% concession on specified countries
6204 29 19 - - - - Other u 20% - BCD: 50% concession on specified countries
  - - - - Other        
6204 29 91 - - - - Embroidered with Lucknow Chikan Craft u 20% - BCD: 50% concession on specified countries
6204 29 99 - - - - Other u 20% - BCD: 50% concession on specified countries
  - Jackets and blazers:        
6204 31 - - Of wool or fine animal hair:        
6204 31 10 - - - Khadi u 20% - BCD: 50% concession on specified countries
6204 31 90 - - - - Other u 20% - BCD: 50% concession on specified countries
6204 32 - - Of cotton:        
6204 32 10 - - - Embroidered with Lucknow Chikan Craft u 20% - BCD: 50% concession on specified countries
6204 32 90 - - - Other u 20% - BCD: 50% concession on specified countries
6204 33 - - Of synthetic fibre:        
6204 33 10 - - - Embroidered with Lucknow Chikan Craft u 20% - BCD: 50% concession on specified countries
6204 33 90 - - - Other u 20% - BCD: 50% concession on specified countries
6204 39 - - Of other textile materials:        
  - - - Of silk:        
6204 39 12 - - - - Khadi u 20% - BCD: 50% concession on specified countries
6204 39 13 - - - - Embroidered with Lucknow Chikan Craft u 20% - BCD: 50% concession on specified countries
6204 39 19 - - - - Other u 20% - BCD: 50% concession on specified countries
  - - - - Other        
6204 39 91 - - - - Embroidered with Lucknow Chikan Craft u 20% - BCD: 50% concession on specified countries
6204 39 99 - - - - Other u 20% - BCD: 50% concession on specified countries
  - Dresses :        
6204 41 - - Of wool or fine animal hair :        
6204 41 10 - - - House coats and like dresses u 20% or Rs. 145 per piece, whichever is higher - BCD: 50% concession on specified countries
6204 41 20 - - - Blazers u 20% or Rs. 145 per piece, whichever is higher - BCD: 50% concession on specified countries
6204 41 90 - - - Other u 20% or Rs. 145 per piece, whichever is higher - BCD: 50% concession on specified countries
6204 42 - - Of cotton :        
6204 42 10 - - - House coats and like dresses u 20% or Rs. 116 per piece, whichever is higher - BCD: 50% concession on specified countries
6204 42 20 - - - Handloom u 20% or Rs. 116 per piece, whichever is higher - BCD: 50% concession on specified countries
6204 42 30 - - - Embroidered with Lucknow Chikan Craft u 20% or Rs. 116 per piece, whichever is higher - BCD: 50% concession on specified countries
6204 42 90 - - - Other u 20% or Rs. 116 per piece, whichever is higher - BCD: 50% concession on specified countries
6204 43 - - Of synthetic fibres :        
6204 43 10 - - - House coats and like dresses u 20% or Rs. 145 per piece whichever is higher - BCD: 50% concession on specified countries
6204 43 20 - - - Embroidered with Lucknow Chikan Craf u 20% or Rs. 145 per piece whichever is higher - BCD: 50% concession on specified countries
6204 43 90 - - - Other u 20% or Rs. 145 per piece whichever is higher - BCD: 50% concession on specified countries
6204 44 - - Of artificial fibres :        
6204 44 10 - - - Embroidered with Lucknow Chikan Craft u 20% or Rs. 145 per piece whichever is higher - BCD: 50% concession on specified countries
6204 44 90 - - - Other u 20% or Rs. 145 per piece whichever is higher - BCD: 50% concession on specified countries
6204 49 - - Of other textile materials:        
  - - - Of silk :        
6204 49 11 - - - - House coats and like dresses u 20% or Rs. 145 per piece whichever is higher - BCD: 50% concession on specified countries
6204 49 12 - - - - Embroidered with Lucknow Chikan Craft u 20% or Rs. 145 per piece whichever is higher - BCD: 50% concession on specified countries
6204 49 19 - - - - Other u 20% or Rs. 145 per piece whichever is higher - BCD: 50% concession on specified countries
  - - - Other:        
6204 49 91 - - - - Embroidered with Lucknow Chikan Craft u 20% or Rs. 145 per piece whichever is higher - BCD: 50% concession on specified countries
6204 49 99 - - - - Other u 20% or Rs. 145 per piece whichever is higher - BCD: 50% concession on specified countries
  - Skirts and divided skirts:        
6204 51 00 - - Of wool or fine animal hair u 20% or Rs. 485 per piece, whichever is higher - BCD: 50% concession on specified countries
6204 52 - - Of cotton :        
6204 52 10 - - - Embroidered with Lucknow Chikan Craft u 20% - BCD: 50% concession on specified countries
6204 52 90 - - - Other u 20% - BCD: 50% concession on specified countries
6204 53 - - Of synthetic fibre :        
6204 53 10 - - - Embroidered with Lucknow Chikan Craft u 20% - BCD: 50% concession on specified countries
6204 53 90 - - - Other u 20% - BCD: 50% concession on specified countries
6204 59 - - Of other textile materials:        
  - - - Of silk :        
6204 59 11 - - - - Embroidered with Lucknow Chikan Craft u 20% - BCD: 50% concession on specified countries
6204 59 19 - - - - Other u 20% - BCD: 50% concession on specified countries
  - - - - Other        
6204 59 91 - - - - Embroidered with Lucknow Chikan Craft u 20% - BCD: 50% concession on specified countries
6204 59 99 - - - - Other u 20% - ]
old[6204 12 00 -- Of Cotton u 25% -  
6204 13 00 -- Of  synthetic fibres u 25%or Rs.550 per piece, whichever is higher. - BCD: 50% concession on specified countries
6204 19 -- Of other textile materials :        
  ---of silk:        
6204 19 11 -- Sequinned or beaded with chattons or embroidered u 25%or Rs.500 per piece, whichever is higher. - BCD: 50% concession on specified countries
6204 19 19 --Other u 25%or Rs.500 per piece, whichever is higher. - BCD: 50% concession on specified countries
6204 19 90 --Of all other fibres u 25%or Rs.500 per piece, whichever is higher. - BCD: 50% concession on specified countries
Ensembles:        
6204 21 00 -- Of  wool or fine animal hair u 25% - BCD: 50% concession on specified countries
6204 22 -- Of cotton :        
6204 22 10 -- Blouses combined with skirts, trousers or shorts u 25% - BCD: 50% concession on specified countries
6204 22 90 -- Other u 25% - BCD: 50% concession on specified countries
6204 23 00 -- Of synthetic fibres u 25% - BCD: 50% concession on specified countries
6204 29 -- Of other textile materials :        
  -- Of silk        
6204 29 12 - - - - Khadi u 25% - BCD: 50% concession on specified countries
6204 29 19 --Other u 25% - BCD: 50% concession on specified countries
6204 29 90 --Other u 25% - BCD: 50% concession on specified countries
- Jackets and blazers:        
6204 31 - - Of wool or fine animal hair:        
6204 31 10 - - - Khadi u 25%or Rs. 370 per piece, whichever is higher. - BCD: 50% concession on specified countries
6204 31 90 - - - Other u 25%or Rs. 370 per piece, whichever is higher. - BCD: 50% concession on specified countries
6204 32 00 -- Of cotton  u 25%or Rs. 650 per piece, whichever is higher. - BCD: 50% concession on specified countries
6204 33 00 -- Of synthetic fibres  u 25%or Rs. 390 per piece, whichever is higher. - BCD: 50% concession on specified countries
6204 39 -- Of other textile materials :        
  -- Of silk:        
6204 39 12 - - - - Khadi u 25%or Rs. 350 per piece, whichever is higher. - BCD: 50% concession on specified countries
6204 39 19 --Other u 25%or Rs. 350 per piece, whichever is higher. - BCD: 50% concession on specified countries
6204 39 90 -- Other u 25%or Rs. 350 per piece, whichever is higher. - BCD: 50% concession on specified countries
  Dresses:        
6204 41 -- Of  wool or fine animal hair :        
6204 41 10 --House  coat and like dresses u 25%or Rs. 145 per piece, whichever is higher. - BCD: 50% concession on specified countries
6204 41 20 --Blazers u 25%or Rs. 145 per piece, whichever is higher. - BCD: 50% concession on specified countries
6204 41 90 -- Other u 25%or Rs. 145 per piece, whichever is higher. - BCD: 50% concession on specified countries
6204 42  -- Of cotton :        
6204 42 10 -- House coats and the like dress u 25%or Rs. 116 per piece, whichever is higher. - BCD: 50% concession on specified countries
6204 42 20 - - - Handloom u 25%or Rs. 116 per piece, whichever is higher. - BCD: 50% concession on specified countries
6204 42 90 -- Other u 25%or Rs. 116 per piece, whichever is higher. - BCD: 50% concession on specified countries
6204 43 -- Of synthetic fibres :        
6204 43 10 -- House coats and the like  u 25%or Rs. 145 per piece, whichever is higher. - BCD: 50% concession on specified countries
6204 43 90 -- Other u 25%or Rs. 145 per piece, whichever is higher. - BCD: 50% concession on specified countries
6204 44 00 -- Of artificial fibres   u 25%or Rs. 145 per piece, whichever is higher. - BCD: 50% concession on specified countries
6204 49 -- Of other textile materials :        
  Of silk        
6204 49 11 -- House coats and the like dress u 25%or Rs. 145 per piece, whichever is higher. - BCD: 50% concession on specified countries
6204 49 19 -- Other u 25%or Rs. 145 per piece, whichever is higher. - BCD: 50% concession on specified countries
6204 49 90 -- Other u 25%or Rs. 145 per piece, whichever is higher. - BCD: 50% concession on specified countries
- Skirts and divided skirts :        
6204 51 00 -- Of wool or fine animal hair u 25%or Rs. 485 per piece, whichever is higher. - BCD: 50% concession on specified countries
6204 52 00 -- Of cotton u 25% -  
6204 53 00 -- Of synthetic fibres u 25% -  
6204 59 -- Of other textile materials :        
6204 59 10 -- Of  silk u 25% -  
6204 59 90 -- Other u 25% - BCD: 50% concession on specified countries]
  -Trousers , bib and brace overalls, breeches and shorts :        
6204 61 -- Of wool or fine animal hair :        
6204 61 10 --Trousers and shorts u 1[20%or Rs. 285 per piece, whichever is higher.]

old[25%or Rs. 285 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6204 61 90 -- Other u 1[20%or Rs. 285 per piece, whichever is higher.]

old[25%or Rs. 285 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6204 62 - - Of cotton:        
6204 62 10 - - - Handloom u 1[20%or Rs.135 per piece, whichever is higher.]

old[25%or Rs. 135 per piece, whichever is higher.]

 -  
6204 62 90 - - - Other u 1[20%or Rs.135 per piece, whichever is higher.]

old[25%or Rs. 135 per piece, whichever is higher.]

 -  
6204 63 00 -- Of synthetic fibres u 1[20%]

old[25%]

 -  
6204 69 -- Of other textile materials :        
-- Of silk :        
6204 69 11 -- Sequinned or beaded or embroidered u 1[20%]

old[25%or Rs. 135 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6204 69 19 --Other u 1[20%]

old[25%or Rs. 135 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6204 69 90 --Other u 1[20%]

old[25%or Rs. 135 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6205 Men's or boy's shirts        
6205 20 - Of cotton:        
6205 20 10 --- Handloom u 1[20%or Rs. 85 per piece, whichever is higher.]

old[25%or Rs. 85 per piece, whichever is higher.]

 -  
2[6205 20 20 - - - Embroidered with Lucknow Chikan Craft u 20% or Rs. 85 per piece,  whichever is higher - ]
6205 20 90 --- Other u 1[20%or Rs. 85 per piece, whichever is higher.]

old[25%or Rs. 85 per piece, whichever is higher.]

 -  
1[6205 30 - Of man made fibres:        
6205 30 10 - - - - Embroidered with Lucknow Chikan Craft u 20%or Rs. 120 per piece, whichever is higher. -  
6205 30 90 - - - - Other u 20%or Rs. 120 per piece, whichever is higher. - ]
old[6205 30 00 - Of man-made fibres u 25%or Rs. 120 per piece, whichever is higher. - ]
6205 90 - Of other textile materials :        
  - - - Of silk:        
6205 90 11 - - - Khadi u 1[20%or Rs. 95 per piece, whichever is higher.]

old[25%or Rs. 95 per piece, whichever is higher.]

 -  
2[6205 90 12 - - - - Embroidered with Lucknow Chikan Craft u 20%or Rs. 95 per piece, whichever is higher. - ]
6205 90 19 - - - Other u 1[20%or Rs. 95 per piece, whichever is higher.]

old[25%or Rs. 95 per piece, whichever is higher.]

 -  
6205 90 90 -- Other u 1[20%or Rs. 95 per piece, whichever is higher.]

old[25%or Rs. 95 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6206 Women's or girls' blouses, shirts and shirt-blouses        
6206 10 -- Of silk or silk waste :        
6206 10 10 -- Of silk u 1[20%]

old[25%]

 - BCD: 50% concession on specified countries
6206 10 90 -- Other u 1[20%]

old[25%]

 - BCD: 50% concession on specified countries
6206 20 00 -- Of wool or fine animal hair u 1[20%or Rs. 135 per piece, whichever is higher.]

old[25%or Rs. 135 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6206 30 - Of cotton:        
6206 30 10 - - - Handloom u 1[20% or Rs. 95 per piece, whichever is higher.]

old[25% or Rs. 95 per piece, whichever is higher.]

 -  
6206 30 90 - - - Other u 1[20% or Rs. 95 per piece, whichever is higher.]

old[25% or Rs. 95 per piece, whichever is higher.]

 -  
6206 40 00 - Of man-made fibres u 1[20% or Rs.120 per piece, whichever is higher.]

old[25%or Rs. 120 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6206 90 00 - Of other textile materials u 1[20%]

old[25%]

 - BCD: 50% concession on specified countries
6207 Men's or boys' singles and other vests,  underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles        
- Underpants and briefs :        
6207 11 00 -- Of cotton   u 1[20% or Rs. 28 per piece, whichever is higher.]

old[25% or Rs. 28 per piece, whichever is higher.]

 -  
6207 19 -- Of other textile materials :        
6207 19 10 -- Of synthetic fibres u 1[20% or Rs.30 per piece, whichever is higher.]

old[25% or Rs.30 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6207 19 20 -- Of wool u 1[20% or Rs.30 per piece, whichever is higher.]

old[25% or Rs.30 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6207 19 30 -- Of silk u 1[10% or Rs.30 per piece, whichever is higher.]

old[25% or Rs.30 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6207 19 90 - - - Other u 1[20% or Rs.30 per piece, whichever is higher.]

old[25% or Rs.30 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
  - Night shirts and pyjamas:        
6207 21 - - Of cotton:        
6207 21 10 - - - Handloom u 1[20%]

old[25%]

 -  
6207 21 90 - - - Other u 1[20%]

old[25%]

 -  
6207 22 00 - - Of man-made fibres u 1[20%]

old[25%]

 - BCD: 50% concession on specified countries
6207 29 00 -- Of other textile materials u 1[20%]

old[25%]

 - BCD: 50% concession on specified countries
  - Other:        
6207 91 -- Of Cotton :        
6207 91 10 -- Dressing gowns and bathrobes u 1[20%]

old[25%]

 - BCD: 50% concession on specified countries
6207 91 20 -- Under shirts other than hand printed u 1[20%]

old[25%]

 - BCD: 50% concession on specified countries
6207 91 90 -- Other u 1[20%]

old[25%]

 - BCD: 50% concession on specified countries
6207 99 -Of other textile materials: -          
-- Of silk :        
6207 99 11 -- Dressing gowns and bathrobes u 1[20%or Rs. 70 per piece, whichever is higher.]

old[25%or Rs. 70 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6207 99 19 -- Other u 1[20%or Rs. 70 per piece, whichever is higher.]

old[25%or Rs. 70 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
-- Of wool :        
6207 99 21 -- Dressing gowns and bathrobes u 1[20%or Rs. 70 per piece, whichever is higher.]

old[25%or Rs. 70 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6207 99 29 -- Other u 1[20%or Rs. 70 per piece, whichever is higher.]

old[25%or Rs. 70 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6207 99 90 -- Other u 1[20%or Rs. 70 per piece, whichever is higher.]

old[25%or Rs. 70 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6208 Women s or girls  singlets and other vests, slips, petticoats, briefs, panties, night dresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles        
  - Slips and petticoats:        
6208 11 00 -- Of man made fibres  u 1[20%or Rs. 80 per piece, whichever is higher.]

old[25%or Rs. 80 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6208 19 -- Of other textile materials :        
6208 19 10 -- Of cotton other than hand printed u 1[20%or Rs. 60 per piece, whichever is higher.]

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

 - BCD: 50% concession on specified countries
6208 19 90 -- Other u 1[20%or Rs. 60 per piece, whichever is higher.]

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

 - BCD: 50% concession on specified countries
   - Nightdresses and pyjamas:        
6208 21 - Of cotton:        
6208 21 10 - - - Handloom u 1[20%]

old[25%]

 -  
6208 21 90 - - - Other u 1[20%]

old[25%]

 -  
6208 22 00 -- Of man made fibres u 1[20%]

old[25%]

 - BCD: 50% concession on specified countries
6208 29 -- Of other textile materials :        
6208 29 10 -- Of silk u 1[20%]

old[25%]

 - BCD: 50% concession on specified countries
6208 29 20 -- Of wool u 1[20%]

old[25%]

 - BCD: 50% concession on specified countries
6208 29 90 -- Other u 1[20%]

old[25%]

 - BCD: 50% concession on specified countries
  - Other:        
6208 91 -- Of Cotton :        
6208 91 10 -- Dressing gowns and bathrobes u 1[20%or Rs. 95 per piece, whichever is higher.]

old[25%or Rs. 95 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6208 91 90 -- Other u 1[20%or Rs. 95 per piece, whichever is higher.]

old[25%or Rs. 95 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6208 92 -- Of man made fibres :        
6208 92 10 -- Dressing gowns and bathrobes u 1[20%or Rs.65 per piece, whichever is higher.]

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

 - BCD: 50% concession on specified countries
6208 92 90 -- Other u 1[20%or Rs.65 per piece, whichever is higher.]

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

 - BCD: 50% concession on specified countries
6208 99 -- Of other textile materials :        
6208 99 10 -- Dressing gowns and bathrobes of wool u 1[20%]

old[25%]

 - BCD: 50% concession on specified countries
6208 99 20 --- Dressing gowns and bathrobes of silk u 1[20%]

old[25%]

 - BCD: 50% concession on specified countries
6208 99 90 -- Other  u 1[20%]

old[25%]

 - BCD: 50% concession on specified countries
6209 Babies  garments and clothing accessories        
6209 20 - Of cotton:        
6209 20 10 - - - Handloom u 1[20%]

old[25%]

 -  
6209 20 90 - - - Other u 1[20%]

old[25%]

 -  
6209 30 00 - Of synthetic fibres u 1[20%]

old[25%]

 - BCD: 50% concession on specified countries
6209 90 - Of other textile materials :        
6209 90 10 -- Of silk u 1[20%]

old[25%]

 -  
6209 90 90 -- Other u 1[20%]

old[25%]

 - BCD: 50% concession on specified countries
6210 Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907        
1[6210 10 - - Of fabrics of heading 5602 or 5603:        
6210 10 10 - - - Personal protective garments for surgical/medical use (felt or non-woven) conforming to IS 17423 u 20% -  
6210 10 20 - - - Surgical gowns and drapes conforming to IS 17334 u 20% -  
6210 10 90 - - - Other u 20% - ]
old[6210 10 00 - Of fabrics of heading 5602 or 5603 u 25% - ]
6210 20  -- Other garments, of the type described in sub-headings 6201:        
6210 20 10 -- Outer garments, of rubberised textile fabrics u 1[20%or Rs. 365 per piece, whichever is higher.]

old[25%or Rs. 365 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6210 20 20 -- Outer garments of fabrics impregnated, coated, covered or laminated with preparations of cellulose derivatives and other artificial plastic materials  u 1[20%or Rs. 365 per piece, whichever is higher.]

old[25%or Rs. 365 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6210 20 30 --Outer garments, of fabrics otherwise impregnated or coated u 1[20%or Rs. 365 per piece, whichever is higher.]

old[25%or Rs. 365 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6210 20 90 --Other u 1[20%or Rs. 365 per piece, whichever is higher.]

old[25%or Rs. 365 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6210 30 - Other garments, of the type described in sub-headings 6202:        
6210 30 10 -- Outer garments, of textiles impregnated, coated, covered or laminated with preparations of cellulose derivatives and other materials u 1[20%or Rs.305 per piece, whichever is higher.]

old[25%or Rs.305 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6210 30 20 -- Outer garments, of rubberised textile fabrics u 1[20%or Rs.305 per piece, whichever is higher.]

old[25%or Rs.305 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6210 30 30 -- Outer garments, of fabrics otherwise impregnated u 1[20%or Rs.305 per piece, whichever is higher.]

old[25%or Rs.305 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6210 30 90 -- Other u 1[20%or Rs.305 per piece, whichever is higher.]

old[25%or Rs.305 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6210 40 -- Other men's boys' garments :        
6210 40 10 -- Bullet proof jacket, bomb disposal jacket and the like u 1[20%or Rs.65 per piece, whichever is higher.]

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

 -  
2[6210 40 20 - - - NBC Warfare suits and the like (conforming to IS 17377) u 20% or Rs. 65 per piece, whichever is higher -  
6210 40 30 - - - High Visibility Warning Clothes and the like (Conforming to IS 15809) u 20% or Rs. 65 per piece, whichever is higher -  
6210 40 40 - - - High Altitude Clothes (Conforming to IS 5866) u 20% or Rs. 65 per piece, whichever is higher -  
6210 40 50 - - - Fighter Aircraft Clothing (Conforming to IS 11871) u 20% or Rs. 65 per piece, whichever is higher -  
6210 40 60 - - - Personal protective garments for surgical/medical use (felt or non-woven) conforming to IS 17423 u 20% or Rs. 65 per piece, whichever is higher -  
6210 40 70 - - - Surgical gowns and drapes conforming to IS 17334 u 20% or Rs. 65 per piece, whichever is higher -  
6210 40 80 - - - Clothing for special use such as FR, chemical (IS 15071, 15758), electrical (IS 11871, IS 16655) and industrial protection (IS 17466) u 20% or Rs. 65 per piece, whichever is higher - ]
6210 40 90 -- Other u 1[20%or Rs.65 per piece, whichever is higher.]

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

 -  
6210 50 00 -- Other women's or girls garments u 1[20%or Rs.65 per piece, whichever is higher.]

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

 -  
6211 Track suits, ski suits and swimwear; other garments        
- Swimwear :        
6211 11 00 -- Men's or boys' u 1[20%]

old[25%]

 -  
6211 12 00 -- Women's or girls' u 1[20%]

old[25%]

 -  
6211 20 00 -Ski suits u 1[20%]

old[25%]

 -  
- Other garments, men's or boys' :        
6211 32 00 -- Of cotton u 1[20%or Rs.135 per piece, whichever is higher.]

old[25%or Rs.135 per piece, whichever is higher.]

 -  
6211 33 00 -- Of man-made fibres u 1[20%or Rs.135 per piece, whichever is higher.]

old[25%or Rs.135 per piece, whichever is higher.]

 -  
6211 39 - - Of other textile materials:        
  - - - Of silk:        
6211 39 11 - - - - Handloom u 1[20%]

old[25%]

 - BCD: 50% concession on specified countries
6211 39 19 - - - - Other u 1[20%]

old[25%]

 - BCD: 50% concession on specified countries
6211 39 90 - - - Other u 1[20%]

old[25%]

 - BCD: 50% concession on specified countries
- Other garments, women's or girls'  :        
1[6211 42 - - Of cotton:        
  - - - Kurta or Salwar with or without Dupatta:        
6211 42 11 - - - - Embroidered with Lucknow Chikan Craft u 20% or Rs. 135 per piece, whichever is higher -  
6211 42 19 - - - Other: u 20% or Rs. 65 per piece, whichever is higher -  
  - - - Other:        
6211 42 91 - - - - Embroidered with Lucknow Chikan Craft u 20% or Rs. 135 per piece, whichever is higher -  
6211 42 99 - - - - Other u 20% or Rs. 135 per piece, whichever is higher -  
6211 43 - - Of man made fibre:        
6211 43 10 - - - Embroidered with Lucknow Chikan Craft u 20% or Rs. 135 per piece, whichever is higher - BCD: 50% concession on specified countries
6211 43 90 - - - Other u 20% or Rs. 135 per piece, whichever is higher - BCD: 50% concession on specified countries
6211 49 - - Of other textile materials:        
6211 49 10 - - - Of wool or fine animal hair u 20% - BCD: 50% concession on specified countries
  - - - Of silk:        
6211 49 21 - - - - Khadi u 20% -  
6211 49 22 - - - - Embroidered with Lucknow Chikan Craft u 20% -  
6211 49 29 - - - - Other u 20% -  
  - - - Other:     -  
6211 49 91 - - - - Embroidered with Lucknow Chikan Craft u 20% -  
6211 49 99 - - - - Other u 20% - ]
old[6211 42 -- Of cotton :        
6211 42 10 -- Kurta and salwar with or without duppatta u 25%or Rs.135 per piece, whichever is higher. -  
6211 42 90 -- Other u 25%or Rs.135 per piece, whichever is higher. -  
6211 43 00 -- Of man-made fibres u 25%or Rs.135 per piece, whichever is higher. - BCD: 50% concession on specified countries
6211 49 -- Of other textile materials :        
6211 49 10 -- Of wool or fine animal hair u 25% - BCD: 50% concession on specified countries
  - - - Of silk:        
6211 49 21 - - - - Khadi u 25% -  
6211 49 29 - - - - Other u 25% -  
6211 49 90 -- Other u 25% - ]
6212 Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted crocheted        
6212 10 00 - Brassieres  u 1[20%or Rs. 30 per piece, whichever is higher.]

old[25%or Rs. 30 per piece, whichever is higher.]

 -  
6212 20 00 - Girdless and panty girdles u 1[20%or Rs. 30 per piece, whichever is higher.]

old[25%or Rs. 30 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6212 30 00 - Corselettes u 1[20%or Rs. 30 per piece, whichever is higher.]

old[25%or Rs. 30 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6212 90 - Other :        
6212 90 10 -- Suspender belts, braces, suspender garters and the like u 1[20%or Rs. 30 per piece, whichever is higher.]

old[25%or Rs. 30 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6212 90 90 -- Other u 1[20%or Rs. 30 per piece, whichever is higher.]

old[25%or Rs. 30 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6213 Handkerchiefs        
6213 20 00 - Of cotton u 1[20%]

[25%]

 - BCD: 50% concession on specified countries
6213 90 - Other :        
6213 90 10 -- Of man-made fibres u 1[20%]

[25%]

 - BCD: 50% concession on specified countries
6213 90 90 -- Of Other textile materials u 1[20%]

[25%]

 - BCD: 50% concession on specified countries
6214 Shawls, scarves, mufflers, mantillas, veils and the like        
6214 10  - Of silk or silk waste :        
6214 10 10 -- Scarves of silk measuring 60 cms or less u 1[20%or Rs. 390 per piece, whichever is higher.]

old[25%or Rs. 390 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6214 10 20 -- Shawls, scarves  (exceeding 60 cms) and the like u 1[20%or Rs. 390 per piece, whichever is higher.]

old[25%or Rs. 390 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6214 10 30 - - - Of Handloom u 1[10%or Rs. 390 per piece, whichever is higher.]

old[25%or Rs. 390 per piece, whichever is higher.]

 -  
2[6214 10 40 - - - Embroidered with Lucknow Chikan Craft u 20% or Rs. 390 per piece, whichever is higher - BCD: 50% concession on specified countries]
6214 10 90 -- Other u 1[20%or Rs. 390 per piece, whichever is higher.]

old[25%or Rs. 390 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6214 20 - Of wool or fine animal hair :        
6214 20 10 -- Shawls u 1[20%or Rs.180 per piece, whichever is higher.]

old[25%or Rs. 180 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
  - - - Scarves:        
6214 20 21 - - - - Khadi u 1[20%or Rs.180 per piece, whichever is higher.]

old[25%or Rs. 180 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6214 20 29 - - - - Other u 1[20%or Rs.180 per piece, whichever is higher.]

old[25%or Rs. 180 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
  - - - Mufflers:        
6214 20 31 - - - - Khadi u 1[20%or Rs.180 per piece, whichever is higher.]

old[25%or Rs. 180 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6214 20 39 - - - - Other u 1[20%or Rs.180 per piece, whichever is higher.]

old[25%or Rs. 180 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6214 20 90 -- Other u 1[20%or Rs.180 per piece, whichever is higher.]

old[25%or Rs. 180 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
1[6214 30 - Of synthetic fibre:        
6214 30 10 - - - Embroidered with Lucknow Chikan Craf u 20% - BCD: 50% concession on specified countries
6214 30 90 - - - Other u 20% - BCD: 50% concession on specified countries
6214 40 - Of artificial fibre:        
6214 40 10 - - - Embroidered with Lucknow Chikan Craft u 20% - BCD: 50% concession on specified countries
6214 40 90 - - - Other u 20% - BCD: 50% concession on specified countries]
old[6214 30 00 - Of synthetic fibres u 25% - BCD: 50% concession on specified countries
6214 40 00 - Of artificial fibres u 25% - BCD: 50% concession on specified countries]
6214 90 - Of other textile material  :        
6214 90 10 --Abrabroomal, cotton u 1[20%or Rs. 75 per piece, whichever is higher.]

old[25%or Rs. 75 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
-- Chadaras, cotton        
6214 90 21 -- Grey u 1[10%or Rs. 75 per piece, whichever is higher.]

old[25%or Rs. 75 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6214 90 22 -- White bleached u 1[10%or Rs. 75 per piece, whichever is higher.]

old[25%or Rs. 75 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6214 90 29 -- Other u 1[20%or Rs. 75 per piece, whichever is higher.]

old[25%or Rs. 75 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
-- Odhani, cotton        
6214 90 31 -- Grey u 1[10%or Rs. 75 per piece, whichever is higher.]

old[25%or Rs. 75 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6214 90 32 -- White bleached u 1[10%or Rs. 75 per piece, whichever is higher.]

old[25%or Rs. 75 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6214 90 39 -- Other u 1[20%or Rs. 75 per piece, whichever is higher.]

old[25%or Rs. 75 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
  1[ - - - Scarves , cotton:        
6214 90 41 - - - - Embroidered with Lucknow Chikan Craft u 20% or Rs. 75 per piece, whichever is higher - BCD: 50% concession on specified countries
6214 90 49 - - - Other u 20% or Rs. 75 per piece, whichever is higher - BCD: 50% concession on specified countries
  - - - Shawls, mufflers and the like of cotton:        
6214 90 51 - - - - Embroidered with Lucknow Chikan Craft u 20% or Rs. 75 per piece, whichever is higher - BCD: 50% concession on specified countries
6214 90 59 - - - - Other u 20% or Rs. 75 per piece, whichever is higher - BCD: 50% concession on specified countries
  - - - Shawls, mufflers and the like of man made fibres:        
6214 90 61 - - - - Embroidered with Lucknow Chikan Craft u 20% or Rs. 75 per piece, whichever is higher - BCD: 50% concession on specified countries
6214 90 69 - - - - Other u 20% or Rs. 75 per piece, whichever is higher - BCD: 50% concession on specified countries
  - - - Other:        
6214 90 91 - - - - Embroidered with Lucknow Chikan Craft u 20% or Rs. 75 per piece, whichever is higher - BCD: 50% concession on specified countries
6214 90 99 - - - - Other u 20% or Rs. 75 per piece, whichever is higher - BCD: 50% concession on specified countries]
old[6214 90 40 -- Scarves, cotton u 25%or Rs. 75 per piece, whichever is higher. - BCD: 50% concession on specified countries
6214 90 50 -- Shawls, mufflers and the like of cotton u 25%or Rs. 75 per piece, whichever is higher. - BCD: 50% concession on specified countries
6214 90 60 -- Shawls, mufflers and the like of man-made fibres u 25%or Rs. 75 per piece, whichever is higher. - BCD: 50% concession on specified countries
6214 90 90 -- Other u 25%or Rs. 75 per piece, whichever is higher. - BCD: 50% concession on specified countries]
6215 Ties, bow ties and cravats        
“6215 10 - Of silk or silk waste:        
6215 10 10 - - - Khadi u 1[20%or Rs. 55 per piece, whichever is higher.]

old[25%or Rs. 55 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6215 10 90 - - - Other u 1[20%or Rs. 55 per piece, whichever is higher.]

old[25%or Rs. 55 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6215 20 00   Of man made fibres  u 1[20%or Rs. 55 per piece, whichever is higher.]

old[25%or Rs. 55 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6215 90 - Of other textile materials :        
6215 90 10 -- Of cotton u 1[20%or Rs. 55 per piece, whichever is higher.]

old[25%or Rs. 55 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6215 90 90 -- Other u 1[20%or Rs. 55 per piece, whichever is higher.]

old[25%or Rs. 55 per piece, whichever is higher.]

 - BCD: 50% concession on specified countries
6216 Gloves, mittens and mitts        
6216 00 - Gloves, mittens and mitts :        
6216 00 10 -- Of cotton pa. 1[20%]

[25%]

 -  
6216 00 20 - - - Of Handloom pa. 1[20%]

[25%]

 -  
6216 00 90 -- Other pa. 1[20%]

[25%]

 -  
6217 Other made up clothing accessories; parts of garments or of clothing accessoires, other than those of heading 6212        
6217 10 - Accessories :        
6217 10 10 -- For articles of apparel of cotton Kg. 1[20%]

[25%]

 -  
6217 10 20 -- For articles of apparel of synthetic fibres Kg. 1[20%]

[25%]

 -  
6217 10 30 -- For articles of articles of apparel of wool Kg. 1[20%]

[25%]

 -  
6217 10 40 -- For articles of apparel of silk Kg. 1[20%]

[25%]

 -  
6217 10 50 -- For articles of apparel of regenerated fibre Kg. 1[20%]

[25%]

 -  
6217 10 60 -- For articles of apparel of other fibres Kg. 1[20%]

[25%]

 -  
6217 10 70 -- Stockings, socks sockettes and the like of cotton Kg. 1[20%]

[25%]

 -  
6217 10 90 -- Other Kg. 1[20%]

[25%]

 -  
6217 90 - Parts :        
6217 90 10 -- Collar cuffs and the like of cotton Kg. 1[20%]

[25%]

 -  
6217 90 20 -- Of silk Kg. 1[20%]

[25%]

 -  
6217 90 30 -- Of wool Kg. 1[20%]

[25%]

 -  
6217 90 40 -- Separately presented remove-able linings for raincoats and other Kg. 1[20%]

[25%]

 -  
6217 90 90 -- Other Kg. 1[20%]

[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.

 

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

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