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Customs Notification No-08/2005 (NT) dated 18.1.2005
New Drawback Rates 2005

G.S.R. (E). In exercise of the powers conferred by rule 3, read with rule 4, of the Customs and Central Excise Duties Drawback Rules, 1995 (hereinafter referred to as the said rules) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 26/2003-Customs (N.T.), dated the 1st April, 2003, except as respects things done or omitted to be done before such supersession, the Central Government hereby determines the rates of drawback as specified in the Table annexed hereto (hereinafter referred to as the said Table), subject to the conditions specified in the General Notes hereunder, namely:-

GENERAL NOTES:

1. Drawback at the rates specified in the said Table shall be applicable only if the procedural requirements for claiming drawback as specified in rules 11, 12 and 13 of the said rules, unless otherwise relaxed by the competent authority, are satisfied.

2. The rates of drawback specified in the said Table shall not be applicable to export of a commodity or product if such commodity or product is-

(a) manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962),

(b) manufactured or exported in discharge of export obligation against an Advance Licence issued under the Duty Exemption Scheme of the relevant Export and Import Policy and the Foreign Trade Policy:

Provided that where exports are made against Advance Licences issued on or after 1st April, 1997, in discharge of export obligations in terms of notification No. 31/97 - Customs, dated the 1st April, 1997, or against Duty Free Replenishment Certificate Licence issued in terms of notification No. 48/2000-Customs, dated the 25th April, 2000, or against Duty Free Replenishment Certificate Licence issued in terms of notification No. 46/2002-Customs, dated the 22nd April, 2002, or against Duty Free Replenishment Certificate Licence issued in terms of notification No. 90/2004-Customs, dated the 10th September, 2004, drawback at the rate equivalent to Central Excise allocation of rate of drawback specified in the said Table shall be admissible subject to the conditions specified therein;

(c) manufactured or exported by a unit licensed as hundred per cent. Export Oriented Unit in terms of the provisions of the relevant Export and Import Policy and the Foreign Trade Policy;

(d) manufactured or exported by any of the units situated in free trade zones or export processing zones or special economic zone;

(e) manufactured or exported by availing the rebate of duty paid on materials used in the manufacture or processing of such commodity or product in terms of rule 18 of the Central Excise Rules, 2002;

(f) manufactured or exported in terms of sub-rule (2) of rule 19 of the Central Excise Rules, 2002;

(g) manufactured or exported availing of the facility under the Duty Entitlement Pass Book Scheme as contained in paragraph 7.14, read with paragraph 7.17 of the Export and Import Policy 1997-2002 and manufactured or exported availing of the facility under the Duty Entitlement Pass Book Scheme as contained in paragraph 4.3, of the Export and Import Policy 2002-2007, notified under section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992), read with paragraph 4.37 of the Hand Book of Procedures (Volume 1) issued in pursuance of the provisions of paragraph 2.4 of the said policy and manufactured or exported availing of the facility under the Duty Entitlement Pass Book Scheme as contained in paragraph 4.3, of the Foreign Trade Policy 2004-2009, notified under section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992), read with paragraph 4.37 of the Hand Book of Procedures (Volume 1) issued in pursuance of the provisions of paragraph 2.4 of the said policy and that shall remain in force until 31st March, 2009.

3. Where the export product is not specifically covered by the description of goods in the said Table, the rate of drawback may be fixed, on an application by an individual manufacturer or exporter in accordance with the Customs and Central Excise Duties Drawback Rules, 1995.

4. The rates of drawback specified against the various serial or sub-serial numbers in the said Table in specific terms or on ad valorem basis, unless otherwise specifically provided, are inclusive of drawback for packing materials used, if any.

5. The goods covered by serial or sub-serial numbers 84.13 to 84.15, 87.43 and 87.44 in the said Table when exported in completely knocked down or semi -knocked down condition, by deletion of certain components or assemblies, the drawback indicated in the relevant serial or sub-serial numbers shall be payable on such goods, subject to the condition that the free on board value of such goods exported is not less than 80% of the free on board value of the completely assembled unit, and for this purpose, the exporter shall produce evidence, to the satisfaction of the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, of the contemporary free on board value of the relevant completely assembled units.

6. The term “dyed”, wherever used in the said Table in relation to textile materials, would include yarn or piece dyed or predominantly printed or coloured in the body.

7. Wherever specific rates have been provided against any serial or sub-serial number in the said Table, the drawback shall be payable only if the amount is one per cent or more of free on board value, except where the amount of drawback per shipment exceeds five hundred rupees.

8. The expression “when CENVAT facility has not been availed”, used in the said Table, shall mean that the exporter has to satisfy the following conditions, namely :-

(i) The exporter declares, and if necessary, establishes to the satisfaction of the Assistant Commissioner of Customs or Assistant Commissioner of Central Excise or Deputy Commissioner of Customs or Deputy Commissioner of Central Excise, as the case may be, that no CENVAT facility has been availed for any of the inputs used in the manufacture of the export product;

(ii) if the goods are exported under bond or claim for rebate of duty of central excise, a certificate from the Superintendent of Customs or Superintendent of Central Excise in-charge of the factory of production, to the effect that no CENVAT facility has been availed for the goods under export, is produced:

Provided that in the case of exports of handloom products or handicrafts(including handicrafts of brass artware) or finished leather and other export products which are unconditionally exempt from the duty of central excise, the certificate regarding non-availment of CENVAT facility shall not be required.

9. In a case where electric fans, falling under serial or sub-serial nos. 84.13 to 84.15 of the said Table, are exported alongwith regulators falling under serial or sub-serial nos. 84.16 or 84.17 of the said Table, then additional drawback shall be payable at the rate specified against serial or sub-serial nos. 84.16 or 84.17 of the said Table.

10. If bicycles or cycle rickshaws, assembled or unassembled falling under serial or sub-serial 87.43 and 87.44 of the said Table, are exported alongwith extra accessories, then additional drawback shall be payable at the rate specified against the serial or sub-serial number relating to such accessories.

11. Whenever a composite article is exported for which any specific rate has not been provided in the Table , the rates of drawback applicable to various constituent materials can be extended to the composite article according to net content of such materials on the basis of a self-declaration to be furnished by the exporter to this effect. In cases of doubt or where there is any information contrary to the declarations, the proper officer of customs shall cause a verification of such declarations.

12. In respect of export products falling under Chapters 3-21 of the Table, when more than one type of packing material is used, the rates of drawback applicable to individual packing material shall be payable depending on the net weight of each of the packing material.

2. All claims for duty drawback shall be filed with reference to serial or sub-serial number shown in column 1 only.

3. This Notification shall come into effect from 19th January, 2005.

F.No.609/68/2004-DBK

(Dr. M.Subramanyam)
Deputy Secretary to the Government of India

Note: The principal notification No.26/2003-CUSTOMS(N.T.) was published in the Gazette of India with G.S.R.276(E), dated the 1st April, 2003 and was last amended vide notification No.29/2004-Cus.(N.T.) dated the 28th February. 2004, published in the Gazette of India (Extraordinary), with G.S.R. No.158(E) dated the 28th February. 2004

CHAPTER – 1 Live Animals
CHAPTER – 2 *Meat and Edible Meat Offal
CHAPTER – 3 Fish and Crustaceans, Molluscs and other Aquatic Invertebrates
03.01	Marine Products all sorts, packed in OTS Cans, When CENVAT facility has not been availed	Rs.4.60 (Rs. four and paise sixty only) per kg. of the net weight of empty OTS cans.	All C. Excise
03.02	Marine Products, all sorts, packed in Aseptic Bag, when CENVAT facility has not been availed	Rs.7.00 (Rs. seven only) per kg. of the net weight of empty aseptic bags.	All C. Excise
03.03	Marine Products all sorts packed in M.S. drums, when CENVAT facility has not been availed	Rs.3.50 (Rs. three and paise fifty only) per kg. of the net weight of empty M.S. drums.	All C. Excise
03.04	Marine Products all sorts packed in glass bottles , when CENVAT facility has not been availed	Rs.2.50 (Rs. two and paise fifty only) per kg. of the net weight of empty glass bottles.	All C. Excise
Note : The duty drawback rates, for the items falling in various Serial or Sub-serial numbers in Chapter 3 represent the duty payable in respect of only the packing materials, that is to say, OTS Cans, Aseptic Bags, Mild Steel Drums and Glass Bottles.

CHAPTER – 4 Dairy Produce; Birds’ Eggs; Natural honey; Edible Products of Animal origin, not elsewhere specified or included
04.01	All sorts Food/Provision/Food products, packed in OTS Cans, when CENVAT facility has not been availed.	Rs.4.60 (Rs. four and paise sixty only) per kg. of the net weight of empty OTS cans.	All C. Excise
04.02	All sorts Food/ Provision/Food products, packed in Aseptic Bag, when CENVAT facility has not been availed	Rs.7.00 (Rs. seven only) per kg. of the net weight of empty aseptic bags.	All C. Excise
04.03	All sorts Food/Provision/Food products, packed in Glass Bottles, when CENVAT facility has not been availed.	Rs.2.50 (Rs. two and paise fifty only) per kg. of the net weight of empty glass bottles.	All C. Excise
04.04	All sorts of Food/Provision/Food products, packed in M.S. drums, when CENVAT facility has not been availed	Rs.3.50 (Rs. three and paise fifty only) per kg. of the net weight of empty M.S. drums.	All C. Excise
Note : The duty drawback rates, for the items falling in various Serial or Sub-serial numbers in Chapter 4 represent the duty payable in respect of only the packing materials, that is to say, OTS Cans, Aseptic Bags, Mild Steel Drums and Glass Bottles.
CHAPTER-5 Product of animal origin, not elsewhere specified or included.
CHAPTER-6 Live trees and other plants; blubs, roots and the like; cut flowers and ornamental foliage
CHAPTER – 7 Edible Vegetables Roots and Tubes
07.01	Edible vegetables roots and tubes, packed in OTS Cans, when CENVAT facility has not been availed.	Rs.4.60 (Rs. four and paise sixty only) per kg. of the net weight of empty OTS cans.	All C. Excise
07.02	Edible vegetables roots and tubes, packed in Aseptic Bag, when CENVAT facility has not been availed	Rs.7.00 (Rs. seven only) per kg. of the net weight of empty aseptic bags.	All C. Excise
07.03	Edible vegetables roots and tubes, packed in Glass Bottles, when CENVAT facility has not been availed.	Rs.2.50 (Rs. two and paise fifty only) per kg. of the net weight of empty glass bottles.	All C. Excise
07.04	Edible vegetables roots and tubes, packed in M.S. drums, when CENVAT facility has not been availed	Rs.3.50 (Rs. three and paise fifty only) per kg. of the net weight of empty M.S. drums.	All C. Excise
Note : The duty drawback rates, for the items falling in various Serial or Sub-serial numbers in Chapter 7 represent the duty payable in respect of only the packing materials, that is to say, OTS Cans, Aseptic Bags, Mild Steel Drums and Glass Bottles.
CHAPTER -8 Edible Fruits and Nuts, Peel of Citrus Fruit or Melons
08.01	Edible fruits and nuts, peel of citrus fruit or melons, packed in OTS Cans, when CENVAT facility has not been availed.	Rs.4.60 (Rs. four and paise sixty only) per kg. of the net weight of empty OTS cans.	All C. Excise
08.02	Edible fruits and nuts, peel of citrus fruit or melons, packed in Aseptic Bag, when CENVAT facility has not been availed.	Rs.7.00 (Rs. seven only) per kg. of the net weight of empty aseptic bags.	All C. Excise
08.03	Edible fruits and nuts, peel of citrus fruit or melons, packed in Glass Bottles, when CENVAT facility has not been availed.	Rs.2.50 (Rs. two and paise fifty only) per kg. of the net weight of empty glass bottles.	All C. Excise
08.04	Edible fruits and nuts, peel of citrus fruit or melons, packed in M.S. drums, when CENVAT facility has not been availed.	Rs.3.50 (Rs. three and paise fifty only) per kg. of the net weight of empty M.S. drums.	All C. Excise
Note : The duty drawback rates, for the items falling in various Serial or Sub-serial numbers in Chapter 8 represent the duty payable in respect of only the packing materials, that is to say, OTS Cans, Aseptic Bags, Mild Steel Drums and Glass Bottles.
CHAPTER -9 Coffee, Tea, Mate and Spices
09.01	Coffee, tea, mate and spices, all sorts, specified, packed in OTS Cans, when CENVAT facility has not been availed.	Rs.4.60 (Rs. four and paise sixty only) per kg. of the net weight of empty OTS cans.	All C. Excise
09.02	Coffee, tea, mate and spices, all sorts, specified, packed in Aseptic Bag, when CENVAT facility has not been availed.	Rs.7.00 (Rs. seven only) per kg. of the net weight of empty aseptic bags.	All C. Excise
09.03	Coffee, tea, mate and spices, all sorts, specified, packed in Glass Bottles, when CENVAT facility has not been availed.	Rs.2.50 (Rs. two and paise fifty only) per kg. of the net weight of empty glass bottles.	All C. Excise
09.04	Coffee, tea, mate and spices, all sorts, specified, packed in M.S. drums, when CENVAT facility has not been availed.	Rs.3.50 (Rs. three and paise fifty only) per kg. of the net weight of empty M.S. drums.	All C. Excise
Note: The duty drawback rates, for the items falling in various Serial or Sub-serial numbers in Chapter 9 represent the duty payable in respect of only the packing materials, that is to say, OTS Cans, Aseptic Bags, Mild Steel Drums and Glass Bottles.

CHAPTER -10 Cereals
CHAPTER –11 Products of the milling industry; salt; starches; inulin; wheat; gluten.
CHAPTER -12 Oil seeds and Oleaginous Fruits, Miscellaneous Grains, Seeds and Fruit; Industrial and Medicinal Plants; Straw and Fodder
CHAPTER -13 Lac, Gums, Resins and Other Vegetable Saps and Extracts
CHAPTER -14 Vegetable plaiting materials, vegetable products, not elsewhere specified or included.
CHAPTER -15 Animal or Vegetable fats and oils and their Cleavage producing prepared edible fats; Animal or Vegetable Waxes
CHAPTER -16 Preparation of Meat, or Fish or of Crustaceans, Molluscs or other Acquatic Invertebrates
16.01	Preparation of meat and marine products all sorts, packed in OTS Cans, when CENVAT facility has not been availed.	Rs.4.60 (Rs. four and paise sixty only) per kg. of the net weight of empty OTS cans.	All C. Excise
16.02	Preparation of meat and marine products all sorts, packed in Aseptic Bag, when CENVAT facility has not been availed.	Rs.7.00 (Rs. seven only) per kg. of the net weight of empty aseptic bags.	All C. Excise
16.03	Preparation of meat and marine products all sorts, packed in Glass Bottles, when CENVAT facility has not been availed.	Rs.2.50 (Rs. two and paise fifty only) per kg. of the net weight of empty glass bottles.	All C. Excise
16.04	Preparation of meat and marine products all sorts, packed in M.S. drums, when CENVAT facility has not been availed.	Rs.3.50 (Rs. three and paise fifty only) per kg. of the net weight of empty M.S. drums.	All C. Excise
Note : The duty drawback rates, for the items falling in various Serial or Sub-serial numbers in Chapter 16 represent the duty payable in respect of only the packing materials, that is to say, OTS Cans, Aseptic Bags, Mild Steel Drums and Glass Bottles.
CHAPTER 17 Sugar and sugar confectionery
17.01	Sugar and sugar confectionery, all sorts, packed in OTS Cans, when CENVAT facility has not been availed.	Rs.4.60 (Rs. four and paise sixty only) per kg. of the net weight of empty OTS cans.	All C. Excise
17.02	Sugar and sugar confectionery, all sorts, packed in Aseptic Bag, when CENVAT facility has not been availed.	Rs.7.00 (Rs. seven only) per kg. of the net weight of empty aseptic bags.	All C. Excise
17.03	Sugar and sugar confectionery, all sorts, packed in Glass Bottles, when CENVAT facility has not been availed.	Rs.2.50 (Rs. two and paise fifty only) per kg. of the net weight of empty glass bottles.	All C. Excise
17.04	Sugar and sugar confectionery, all sorts, packed in M.S. drums, when CENVAT facility has been availed.	Rs.3.50 (Rs. three and paise fifty only) per kg. of the net weight of empty M.S. drums.	All C. Excise
Note : The duty drawback rates, for the items falling in various Serial or Sub-serial numbers in Chapter 17 represent the duty payable in respect of only the packing materials, that is to say, OTS Cans, Aseptic Bags, Mild Steel Drums and Glass Bottles.
CHAPTER -18 Cocoa and Cocoa preparations
18.01	Cocoa and Cocoa preparations, packed in OTS Cans, when CENVAT facility has not been availed.	Rs.4.60 (Rs. four and paise sixty only) per kg. of the net weight of empty OTS cans.	All C. Excise
18.02	Cocoa and Cocoa preparations, packed in Aseptic Bag , when CENVAT facility has not been availed.	Rs.7.00 (Rs. seven only) per kg. of the net weight of empty aseptic bags.	All C. Excise
18.03	Cocoa and Cocoa preparations, packed in Glass Bottles, when CENVAT facility has not been availed.	Rs.2.50 (Rs. two and paise fifty only) per kg. of the net weight of empty glass bottles.	All C. Excise
18.04	Cocoa and Cocoa preparations, packed in M.S. drums, when CENVAT facility has not been availed.	Rs.3.50 (Rs. three and paise fifty only) per kg. of the net weight of empty M.S. drums.	All C. Excise
Note : The duty drawback rates, for the items falling in various Serial or Sub-serial numbers in Chapter 18 represent the duty payable in respect of only the packing materials, that is to say, OTS Cans, Aseptic Bags, Mild Steel Drums and Glass Bottles.
CHAPTER -19 Preparation of cereals, flour, starch or milk, Pastry, cookies products
19.01	Preparation of cereals, flour, starch or milk pastries products, packed in OTS Cans, when CENVAT facility has not been availed.	Rs.4.60 (Rs. four and paise sixty only) per kg. of the net weight of empty OTS cans.	All C. Excise
19.02	Preparation of cereals, flour, starch or milk pastries products, packed in Aseptic Bag, when CENVAT facility has not been availed.	Rs.7.00 (Rs. seven only) per kg. of the net weight of empty aseptic bags.	All C. Excise
19.03	Preparation of cereals, flour, starch or milk pastries products packed in Glass Bottles, when CENVAT facility has not been availed.	Rs.2.50 (Rs. two and paise fifty only) per kg. of the net weight of empty glass bottles.	All C. Excise
19.04	Preparation of cereals, flour, starch or milk pastries products, packed in M.S. drums, when CENVAT facility has not been availed.	Rs.3.50 (Rs. three and paise fifty only) per kg. of the net weight of empty M.S. drums.	All C. Excise
Note : The duty drawback rates, for the items falling in various Serial or Sub-serial numbers in Chapter 19 represent the duty payable in respect of only the packing materials, that is to say, OTS Cans,Aseptic Bags, Mild Steel Drums and Glass Bottles.
CHAPTER -20 Preparation of Vegetables, Fruits, nuts or other parts of plants
20.01	Fruit pulp, fruit juice, fruit preparation, including mango, guava juice, pulps and their concentrates, packed in OTS Cans, when CENVAT facility has not been availed.	Rs.4.60 (Rs. four and paise sixty only) per kg. of the net weight of empty OTS cans.	All C. Excise
20.02	Fruit pulp, fruit juice, fruit preparation, including mango, guava juice, pulps and their concentrates, packed in Aseptic Bags when CENVAT facility has not been availed.	Rs.7.00 (Rs. seven only) per kg. of the net weight of empty aseptic bags.	All C. Excise
20.03	Fruit pulp, fruit juice, fruit preparation, including mango, guava juice, pulps and their concentrates, packed in Glass Bottles, when CENVAT facility has not been availed.	Rs.2.50 (Rs. two and paise fifty only) per kg. of the net weight of empty glass bottles.	All C. Excise
20.04	Fruit pulp, fruit juice, fruit preparation, including mango, guava juice, pulps and their concentrates, packed in M.S. drums, when CENVAT facility has not been availed.	Rs.3.50 (Rs. three and paise fifty only) per kg. of the net weight of empty M.S. drums.	All C. Excise
20.05	Fruit Jams, packed in OTS Cans, when CENVAT facility has not been availed.	Rs.4.60 (Rs. four and paise sixty only) per kg. of the net weight of empty OTS cans.	All C. Excise
20.06	Fruit Jams, packed in glass bottles, when CENVAT facility has not been availed.	Rs.2.50 (Rs. two and paise fifty only) per kg. of the net weight of empty glass bottles.	All C. Excise
20.07	Fruit Jams, packed in Aseptic Bags, when CENVAT facility has not been availed.	Rs.7.00 (Rs. seven only) per kg. of the net weight of empty aseptic bags.	All C. Excise
20.071	Fruit Jams, packed in M.S. drums, when CENVAT facility has not been availed.	Rs.3.50 (Rs. three and paise fifty only) per kg. of the net weight of empty M.S. drums.	All C. Excise
20.08	Fruit products, not otherwise specified, packed in OTS Cans, when CENVAT facility has not been availed.	Rs.4.60 (Rs. four and paise sixty only) per kg. of the net weight of empty OTS cans.	All C. Excise
20.09	Fruit products, not otherwise specified, packed in Aseptic Bags, when CENVAT facility has not been availed.	Rs.7.00 (Rs. seven only) per kg. of the net weight of empty aseptic bags.	All C. Excise
20.10	Fruit products, not otherwise specified, packed in Glass Bottles, when CENVAT facility has not been availed	Rs.2.50 (Rs. two and paise fifty only) per kg. of the net weight of empty glass bottles.	All C. Excise
20.11	Fruit products, not otherwise specified, packed in M.S. drums, when CENVAT facility has not been availed.	Rs.3.50 (Rs. three and paise fifty only) per kg. of the net weight of empty M.S. drums.	All C. Excise
20.12	Preparation of vegetables, fruits, nuts or other parts of plants, packed in OTS Cans, when CENVAT facility has not been availed.	Rs.4.60 (Rs. four and paise sixty only) per kg. of the net weight of empty OTS cans.	All C. Excise
20.13	Preparation of vegetables, fruits, nuts or other parts of plants, packed in Aseptic Bags, when CENVAT facility has not been availed.	Rs.7.00 (Rs. seven only) per kg. of the net weight of empty aseptic bags.	All C. Excise
20.14	Preparation of vegetables, fruits, nuts or other parts of plants, packed in Glass Bottles, when CENVAT facility has not been availed.	Rs.2.50 (Rs. two and paise fifty only) per kg. of the net weight of empty glass bottles.	All C. Excise
20.15	Preparation of vegetables, fruits, nuts or other parts of plants, packed in M.S. drums when CENVAT facility has not been availed.	Rs.3.50 (Rs. three and paise fifty only) per kg. of the net weight of empty M.S. drums.	All C. Excise
Note: The duty drawback rates, for the items falling in various Serial or Sub-serial numbers in Chapter 20 represent the duty payable in respect of only the packing materials, that is to say, OTS Cans, Aseptic Bags, Mild Steel Drums and Glass Bottles.

CHAPTER -21 Miscellaneous Edible Preparations
21.01	Chutneys and condiment pastes, all sorts, and Miscellaneous Edible preparation, all sorts, packed in OTS Cans, when CENVAT facility has not been availed.	Rs.4.60 (Rs. four and paise sixty only) per kg. of the net weight of empty OTS cans.	All C. Excise
21.02	Chutneys and condiment pastes, all sorts, and Miscellaneous Edible preparation, all sorts, packed in Aseptic Bag, when CENVAT facility has not been availed.	Rs.7.00 (Rs. seven only) per kg. of the net weight of empty aseptic bags.	All C. Excise
21.03	Chutneys and condiment pastes, all sorts, and Miscellaneous Edible preparation, all sorts, packed in Glass Bottles, when CENVAT facility has not been availed.	Rs.2.50 (Rs. two and paise fifty only) per kg. of the net weight of empty glass bottles.	All C. Excise
21.04	Chutneys and condiment pastes, all sorts, and Miscellaneous Edible preparation, all sorts, packed in M.S. drums, when CENVAT facility has not been availed.	Rs.3.50 (Rs. three and paise fifty only) per kg. of the net weight of empty M.S. drums.	All C. Excise
Note : The duty drawback rates, for the items falling in various Serial or Sub-serial numbers in Chapter 21 represent the duty payable in respect of only the packing materials, that is to say, OTS Cans, Aseptic Bags, Mild Steel Drums and Glass Bottles.
CHAPTER -22 Beverages, Spirits and Vinegars
22.01	Rectified Spirit (Ethyl Alcohol) having a minimum strength of 94.68% V/V at 15.6 degree centigrade	Rs.1.80 (Rupee one and paise eighty only) per litre.	All C. Excise
CHAPTER -23 Residues and wastages from the Food Industries; prepared animal fodder
CHAPTER -24 Tobacco and Manufactured Tobacco Substitutes
CHAPTER -25 Salt; Sulphur; Earths and Stone; Plastering Materials, Lime and Cement
CHAPTER -26 Ores, Slag and Ash
CHAPTER -27 Mineral Fuels, Mineral Oils and Products of their Distillation; Bituminous Substances; Mineral Waxes

CHAPTER –28 Inorganic Chemicals; Organic or Inorganic Compounds of Precious Metals or Rare-earth Metals, of Radioactive Elements or of Isotopes.
28.01	Ortho Phosphoric Acid	Rs.2493.00 (Rs. two thousand four hundred ninety-three only) per M.T.	All Customs
28.02	Hydro Fluoric Acid 70%	Rs.928.00 (Rs. nine hundred twenty-eight only) per M.T.	All Customs
28.03	Phosphorus Pentasulphide	Rs.5671.00 (Rs. five thousand six hundred seventy-one only) per M.T.	All Customs
28.04	Caustic Potash	Rs.1293.00 (Rs. one thousand two hundred ninety-three only) per M.T.	All Customs
28.05	Zinc Oxide -I.P./B.P./U.S.P. Grade, when CENVAT facility has not been availed.	Rs.14063.00 (Rs. fourteen thousand sixty-three only) per M.T.	6400.00	7663.00
28.05.1	Zinc Oxide -I.P./B.P./U.S.P. Grade, when CENVAT facility has been availed.	Rs.6400.00 (Rs. six thousand four hundred only) per M.T.	All Customs
28.06	Zinc Oxide –Others, when CENVAT facility has not been availed.	Rs.5235.00 (Rs. five thousand, two hundred thirty-five only) per M.T.	1262.00	3973.00
28.061	Zinc Oxide –Others, when CENVAT facility has been availed.	Rs.1262.00 (Rs. one thousand two hundred sixty-two only) per M.T.	All Customs
28.07	Lead Oxide Grey (Lead Sub-Oxide)	Rs.1980.00(Rs. one thousand nine hundred eighty only) per M.T.	All Customs
28.08	Red lead	Rs.1910.00(Rs. one thousand nine hundred ten only) per M.T.	All Customs
28.09	Litharge	Rs.1910.00(Rs. one thousand nine hundred ten only) per M.T.	All Customs
28.10	Mercuric Oxide (Red & Yellow)	Rs. 1378.00 (Rs. one thousand three hundred seventy-eight only) per M.T.	All Customs
28.11	Mercuric Chloride	Rs.1117.00 (Rs. one thousand one hundred seventeen only) per M.T.	All Customs
28.12	Mercurous Chloride (Calomel)	Rs.1262.00 (Rs. one thousand two hundred sixty-two only) per M.T.	All Customs
28.13	Copper Oxy-chloride 50% WDP, when CENVAT facility has not been availed.	Rs.15057.00 (Rs. fifteen thousand fiftyseven only) per M.T.	4375.00	10682.00
28.13.1	Copper Oxy-chloride 50% WDP, when CENVAT facility has been availed.	Rs.4375.00 (Rs. four thousand three hundred seventy-five only) per M.T.	All Customs
28.14	Mercuric Bromide	Rs.826.00(Rs. eight hundred twenty-six only) per M.T.	All Customs
28.15	Mercuric Iodide	Rs.19408.00 (Rs. nineteen thousand four hundred eight only) per M.T.	All Customs
28.16	Nickel Sulphate	Rs.3335.00 (Rs. three thousand three hundred thirty-five only) per M.T.	All Customs
28.17	Copper Sulphate, when CENVAT facility has not been availed.	Rs.9636.00 (Rs. nine thousand six hundred thirty-six only) per M.T.	2800.00	6836.00
28.17.1	Copper Sulphate, when CENVAT facility has been availed.	Rs. 2800.00 (Rs. two thousand eight hundred only) per M.T.	All Customs
28.18	Mercuric Sulphate	Rs.1030.00 (Rs. one thousand thirty only) per M.T.	All Customs
28.19	Mercuric Nitrate	Rs.928.00 (Rs. nine hundred twenty-eight only) per M.T.	All Customs
28.20	Potassium Carbonate	Rs.2040.00 (Rs. two thousand forty only) per M.T.	All Customs
28.21	Zinc Chrome, when CENVAT facility has not been availed.	Rs. 7671.00 (Rs. seven thousand six hundred seventy-one only) per M.T.	3422.00	4249.00
28.21.1	Zinc Chrome, when CENVAT facility has been availed.	Rs. 3422.00 (Rs. three thousand four hundred twenty-two only) per M.T.	All Customs
28.22	Potassium Dichromate.	Rs.800.00 (Rs. eight hundred only) per M.T.	All Customs
28.23	Potassium Permanganate	Rs.457.00(Rs. four hundred fifty-seven only) per M.T.	All Customs
28.24	Zinc Phosphide, when CENVAT facility has not been availed.	Rs. 7684.00 (Rs. seven thousand six hundred eighty-four only) per M.T.	3497.00	4187.00
28.24.1	Zinc Phosphide, when CENVAT facility has been availed.	Rs. 3497.00 (Rs. three thousand four hundred ninety-seven only) per M.T.	All Customs
CHAPTER –29 Organic Chemicals
29.01	1,5-Dichloro Anthraquinone or 1,8-Dichloro Anthraquinone	Rs.1267.00(Rs. one thousand two hundred sixty-seven only ) per M.T.	All Customs
29.02	3,7 Dihydroxy Anthraquinone	Rs.1126.00 (Rs. one thousand one hundred twenty-six only ) per M.T.	All Customs
29.03	Anthraquinone	Rs.632.00 (Rs. six hundred thirty-two only) per M.T.	All Customs
29.04	Mercuric Acetate	Rs.942.00 (Rs. nine hundred forty-two only) per M.T.	All Customs
29.05	Phenyl Mercuric Acetate	Rs.2066.00 (Rs. two thousand sixty-six only) per M.T.	All Customs
29.06	Alfa Naphthyl Amine	Rs.632.00 (Rs. six hundred thirty-two only) per M.T.	All Customs
29.07	Anthranilic Acid	Rs.632.00 (Rs. six hundred thirty-two only) per M.T.	All Customs
29.08	Chloropropamide	Rs.2283.00 (Rs. two thousand two hundred eighty-three only) per M.T.	All Customs
29.09	Nicotinic Acid	Rs.12987.00 (Rs. twelve thousand nine hundred eighty seven only) per M.T.	All Customs
29.10	Musk Amvrette Powder	Rs.12593.00 (Rs. twelve thousand five hundred ninetythree only) per M.T.	All Customs
29.11	Captan Tech.	Rs.4329.00 (Rs. four thousand three hundred twenty-nine only) per M.T.	All Customs
29.12	16,17-Dimethoxy Dibenzan throne.	Rs.1267.00 (Rs. one thousand two hundred sixty-seven only) per M.T.	All Customs
29.13	Captafal Tech.	Rs.3935.00 (Rs. three thousand nine hundred thirty-five only) per M.T.	All Customs
29.14	Organic Dye-Intermediates	5.4% (five point four per cent. only) of the f.o.b. value subject to a maximum of Rs.17.25 (Rs. seventeen and paise twenty-five only) per kg.	All Customs

CHAPTER –30 Pharmaceutical Products
30.01	Ossein	Rs.168.00 (Rs. one hundred sixty-eight only) per M.T. subject to the condition that the exporter produces a certificate /evidence from the Central Excise Officer incharge of the factory that a Mercury free hydrochloric acid (not exceeding the limit of 0.02 ppm of Mercury in hydrochloric acid ) has been used in the manufacture of export product.	All C. Excise
30.02	Anti-Asthmatic Ephedrine Tabs. 30 mg.	Rs.9.50 (Rs. nine and paise fifty only) per ten thousand tablets	All Customs
30.03	Anti-Histamine Chlorpheniramine Tabs 4 mg.	Rs.6.30 (Rs. six and paise thirty only) per ten thousand tablets	All Customs
30.04	Cortico-Steroid Dexamethasone Tabs 0.5 mg.	Rs.23.30 (Rs. twentythree and paise thirty only) per ten thousand tablets	22.30	1.00
30.05	Anti-Allergic/ Anti- Inflammatory Predniso-lone Tabs 5 mg.	Rs.18.30(Rs. eighteen and paise thirty only) per thousand tablets	18.10	0.20
30.06	Indromethacin Capsules 25 mg.	Rs.18.90(Rs. eighteen and paise ninety only) per thousand tablets	All Customs
30.07	Primidone Tabs 250 mg	Rs.10.90 (Rs. ten and paise ninety only) per thousand tablets	All Customs
30.08	Candistatin Vaginal	Rs.273.00 (Rs. two hundred seventy-three only) per thousand boxes of fourteen tablets	195.40	77.60
30.09	Sulfabiotics Dusting Powder 10mg.	Rs.244.00 (Rs. two hundred forty-four only) per thousand boxes of fourteen tablets	166.50	77.50
30.10	Trinicort-Injection 40 mg/ML in 1 ML vial	Rs.447.80 (Rs. four hundred forty-seven and paise eighty only) per thousand vials	All Customs
30.11	Surgical Dressing and Bandages made out of Plaster of Paris/Adhesive Plaster only.	1%(one per cent only) of f.o.b. value.	All Customs
30.12	Ointments Hydro-cortisone Acetate Ointment tubes weighing 5 gms per tube containing 1% active ingredient by weight.	Rs.35.40 (Rs. thirtyfive and paise forty only) per thousand tubes	All Customs
CHAPTER –31 Fertilizers
CHAPTER –32 Tanning or dyeing extracts; Tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
32.01	Synthethic organic dye-stuffs, pigment dyestuffs and colour lakes not elsewhere specified.	2.3%(two point three per cent. only) of the f.o.b. value subject to a maximum of Rs.12.60 (Rs. twelve and paise sixty only) per kg.	All Customs
32.02	O p t i c a l w h i t e n i n g agents/fluorescent bleaching agents	3.1% (three point one per cent only) of the f.o.b. value	All Customs
32.03	Synthethic organic dye-stuffs/ pigment dyestuffs, namely, Olive OMW.	Rs.2040.00 (Rs. two thousand forty only) per M.T.	All Customs
32.04	Synthethic organic dye-stuffs/pigment dyestuffs, namely,Dark Blue DO	Rs.1408.00 (Rs. one thousand four hundred eight only) per M.T.	All Customs
32.05	Synthethic organic dye-stuffs/ p i g m e n t d y e s t u f f s , namely,Bismark Brown R	Rs.879.00 (Rs. eight hundred seventy-nine only) per M.T.	All Customs
32.06	Synthethic organic dye-stuffs/pigment dyestuffs, namely,Blue 2 RX	Rs.845.00 (Rs. eight hundred forty-five only) per M.T.	All Customs
32.07	Synthethic organic dye-stuffs/ pigment dyestuffs, namely,Blue BC	Rs.879.00 (Rs. eight hundred seventy-nine only) per M.T.	All Customs
32.08	Synthethic organic dye-stuffs/ pigment dyestuffs, namely,Blue RSN Powder	Rs.1267.00 (Rs. one thousand two hundred sixty-seven only ) per M.T.	All Customs
32.09	Synthethic organic dye-stuffs/ pigment dyestuffs, namely,Bromo Benzanthrone	Rs.1760.00 (Rs. one thousand seven hundred sixty only) per M.T.	All Customs
32.10	Synthethic organic dye-stuffs/pigment dyestuffs, namely,Brown BR CDP	Rs.845.00 (Rs. eight hundred forty-five only) per M.T.	All Customs
32.11	Synthethic organic dye-stuffs/ pigment dyestuffs, namely,Brown R	Rs.950.00 (Rs. nine hundred fifty only) per M.T.	All Customs
32.12	Synthetic Enamel White	Rs.2.60 (Rs. two and paise sixty only) per litre	All Customs
32.13	Synthetic enamel coloured (other than white)	Rs.1.40 (Re. one and paise forty only) per litre	All Customs
32.14	Plastic emulsion paints	Rs.2.25 (Rs. two and paise twenty-five only) per litre	All Customs
32.15	Oil bound distemper	Rs.844.00 (Rs. eight hundred forty-four only) per M.T.	All Customs
CHAPTER –33 Essential Oils and Resinoids; Perfumery, Cosmetic or Toilet Preparations.
33.01	Perfumed Agarbatties	9.2% (nine point two per cent. only) of the f.o.b. value subject to a maximum of Rs.16.10 (Rs. sixteen and paise ten only) per kg.	3.7%	5.5%
33.02	Others	1.7% (one point seven per cent. only) of the f.o.b. value subject to a maximum of Rs.14.30 (Rs. fourteen and paise thirty only) per kg.	0.8%	0.9%
CHAPTER –34 Soap, organic surface-active agents, washing preparations, lubricating preparations artificial waxes, prepared waxes, polishing or scouring, preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster.
CHAPTER –35 Albuminoidal substances; modified starches; glues; enzymes-
CHAPTER –36 Explosives, Pyrotichnic Products (Fire Works) Safety Fuses

CHAPTER –37 Photographic or Cinematographic Goods
37.01	Unexposed orthographic art films in jumbo form (with 1 m. and above).	Rs.3.60 (Rs. three and paise sixty only) per sq. metre	All Customs
37.02	Unexposed medical X-ray Film (Polyester Base).	Rs.7.50 (Rs. seven and paise fifty only) per sq. metre.	All Customs
37.03	Unexposed Photographic Paper (B&W)	Re. 1.00 (Re. one only) per sq. metre	All Customs
37.04	Exposed colour cine film excluding instant cine film.	Rs.2.00 (Rs. two only) per sq. metre	All Customs
37.05	Exposed black & white cine film excluding instant cine film.	Rs.10.70 (Rs. ten and paise seventy only) per hundred linear metre	All Customs
37.06	35 mm magnetic sound recording film.	Rs.1.20 (Re. one and paise twenty only) per sq. metre	All Customs
CHAPTER –38 Miscellaneous Chemical Products
38.01	Glyphosate 95%	Rs.7038.00 (Rs. seven thousand thirty-eight only) per M.T.	All Customs
38.02	Glyphosate 62%	Rs. 3541.00 (Rs. three thousand five hundred forty-one only) per M.T.	All Customs

CHAPTER –39 Plastics & Articles thereof.
39.01	Articles made of Acrylic when CENVAT facility has not been availed.	Rs.5.00 (Rs. five only) per kg	0.80	4.20
39.01.1	Articles made of Acrylic when CENVAT facility has been availed.	Re.0.80 (Paise eighty only) per kg.	All Customs
39.02	Articles made of Cellulose Acetate when CENVAT facility has not been availed.	Rs.2.30 (Rs. two and paise thirty only) per kg.	0.80	1.50
39.02.1	Articles made of Cellulose Acetate when CENVAT facility has been availed.	Re.0.80 (Paise eighty only) per kg.	All Customs
39.03	Articles made of Phenol Formaldehyde, when CENVAT facility has not been availed	Rs. 10.70 (Rs. ten and paise seventy only) per kg.	All C. Excise
39.04	Articles made of high density polyethylene when CENVAT facility has not been availed.	Rs.7.20 ( Rs. seven and paise twenty only) per kg.	0.70	6.50
39.04.1	Articles made of high density polyethylene when CENVAT facility has been availed.	Re.0.70 ( Paise seventy only) per kg.	All Customs
39.05	Articles made of polypropylene when CENVAT facility has not been availed.	Rs.8.30( Rs. eight and paise thirty only) per kg.	0.40	7.90
39.05.1	Articles made of polypropylene when CENVAT facility has been availed.	Re.0.40 ( Paise forty only) per kg.	All Customs
39.06	Articles made of Acrylonitrile Butadiene Styrene (ABS) when CENVAT facility has not been availed.	Rs.9.50 (Rs. nine and paise fifty only) per kg.	All C. Excise
39.07	Articles made of expanded polystyrene when CENVAT facility has not been availed.	Rs. 10.80(Rs. ten and paise eighty only) per kg.	All C. Excise
39.08	Articles made of polystyrene other than expanded polystyrene when CENVAT facility has not been availed.	Rs. 10.50(Rs. ten and paise fifty only) per kg.	All C. Excise
39.09	Articles made of urea formaldehyde when CENVAT facility has not been availed.	Rs.7.00 (Rs. seven only) per kg.	All C. Excise
39.10	Articles made of Flexible PVC when CENVAT facility has not been availed.	Rs.4.60 (Rs. four and paise sixty only) per kg.	All C. Excise
39.11	Articles made of Rigid PVC pipes/conduits and accessories of pipes (Rigid) when CENVAT facility has not been availed.	Rs.7.30 (Rs. seven and paise thirty only) per kg.	All C. Excise
39.12	Other articles of Rigid PVC, when CENVAT facility has not been availed.	Rs.6.30 (Rs. six and paise thirty only) per kg.	All C. Excise
39.13	Articles made of cellulose nitrate sheets.	Rs.18.40 (Rs. eighteen and paise forty only) per kg.	All Customs
39.14	Articles made of Polyamide when CENVAT facility has not been availed.	Rs.8.15 (Rs. eight and paise fifteen only) per kg.	All C. Excise
39.15	Articles made of cellulose Acetate Butyrate.	Rs.15.85 (Rs. fifteen and paise eighty-five only) per kg.	All Customs
39.16	Articles made of Polyacetal.	Rs.12.20 (Rs. twelve and paise twenty only) per kg. of net weight of export product	All Customs
39.17	Articles made of Polycarbonate.	Rs.13.80 (Rs. thirteen and paise eighty only) per kg.	All Customs
39.18	PVC transparent Hoses when CENVAT facility has not been availed.	Rs.5.50 (Rs. five and paise fifty only) per kg.	All C. Excise
39.19	Woven sacks and bags made of plastic materials other than reinforced plastics, when CENVAT facility has not been availed.	Rs.7.70 (Rs. seven and paise seventy only) per kg. of net weight of export product	0.50	7.20
39.19.1	Woven sacks and bags made of plastic materials other than reinforced plastics, when CENVAT facility has been availed.	Re.0.50 (Paise fifty only) per kg. of net weight of export product	All Customs
39.20	Fabric Tarpaulines and other made-up articles made of plastic materials other than reinforced plastics, when CENVAT facility has not been availed.	Rs.7.70 (Rs. seven and paise seventy only) per kg. of net weight of export product	0.50	7.20
39.20.1	Fabric Tarpaulines and other made-up articles made of plastic materials other than reinforced plastics, when CENVAT facility has been availed.	Re.0.50 (Paise fifty only) per kg. of net weight of export product	All Customs
39.21	Articles made of low density polyethylene when CENVAT facility has not been availed.	Rs.7.50 ( Rs. seven and paise fifty only) per kg.	All C. Excise

CHAPTER –40 Rubber and Articles thereof.
40.01	Bicycle/Cycle rickshaw tyres	Rs.7.50 (Rs. seven and paise fifty only) per pair	0.70	6.80
40.02	Bicycle/cycle rickshaw tubes (other than butyl rubber tubes) fitted with valves.	Rs.2.60 (Rs. two and paise sixty only) per pair	0.30	2.30
40.03	Bicycle/cycle rickshaw tubes made wholly from butyl rubber fitted with valves.	11% ( eleven per cent only) of the f.o.b. value	6.7%	4.3%
40.04	Articles manufactured wholly from butyl rubber, not elsewhere specified.	Rs.6.90 (Rs. six and paise ninety only) per kg.	All Customs
40.05	Heat Resistant Rubber Tension Tape/Heat Resistant Latex Rubber Thread for use in Ready-made Garments/ Swim wear/ Sports wear/ Under garments and madeups only, subject to the condition that the exporters shall give a s e l f - d e c l a r a t i o n , duly authenticated by the Chartered Engineer, to the effect that the goods have been manufactured out of duty paid imported natural rubber/latex, w h e n CENVAT facility has not been availed.	12.95% (twelve point nine five per cent only) of the f.o.b. value subject to a maximum of Rs.30.10 (Rs. thirty and paise ten only) per kg.	7.54%	5.41%
40.05.1	Heat Resistant Rubber Tension Tape/ Heat Resistant Latex Rubber Thread for use in Readymade Garments/ Swim wear/Sports wear/ Under garments and made-ups only, subject to the condition that the exporters shall give a self-declaration, duly authenticated by the Chartered Engineer, to the effect that the goods have been manufactured out of duty paid imported natural rubber/latex, w h e n CENVAT facility has been availed.	7.54% (seven point five four per cent only) of the f.o.b. value subject to a maximum of Rs.17.50 (Rs. seventeen and paise fifty only) per kg.	All Customs
CHAPTER –41 Raw Hides and Skins (other than Furskins) and Leather
41.01	Lining Leather – other than reptile skins, reptile leather, fur skins, and hair-on-skins	3.4% (three point four per cent only) of the f.o.b. value subject to a maximum of Rs.2.50 (Rs. two and paise fifty only) per sq. ft.	1.45%	1.95%
41.02	Finished Leather – other than reptile skins, reptile leather, fur skins, and hair-on-skins	5.1% (five point one per cent only) of the f.o.b. value subject to a maximum of Rs.3.40 (Rs. three and paise forty only) per sq. ft.	2.95%	2.15%
CHAPTER –42 Articles of Leather; Saddlery and Harness; Travel Goods; Handbags, and similar containers, articles of animal gut (other than silk-worn gut) Articles of leather (excluding those made of reptile skin/reptile leather, fur skins & hair-on-skins).
42.01	Harness of all sorts, all materials (predominantly of leather with/ without covering of other materials, viz. plastic/ rubber, etc.), not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus. dated 1st March, 2002, when CENVAT facility has not been availed..	7.9% (seven point nine per cent only) of f.o.b. subject to a maximum of Rs. 72.00 (Rs. seventy two only) per piece	1.1%	6.8%
42.01.1	Harness of all sorts all materials (predominantly of leather with/ without covering of other materials, viz. plastic/ rubber, etc.), not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus. dated 1st March, 2002 when CENVAT facility has been availed.	1.1% (one point one per cent only) of the f.o.b. value subject to a maximum of Rs. 10.00 (Rs.ten only) per piece.	All Customs
42.02	Harness of all sorts all materials (predominantly of leather with/without covering of other materials, viz. plastic/ rubber,etc.), manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1st March, 2002, when CENVAT facility has not been availed.	2.0% (two per cent only) of the f.o.b. value subject to a maximum of Rs.20.00 (Rs. twenty only) per piece.	All C. Excise
42.03	Saddles, not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus. dated 1st March, 2002 when CENVAT facility has not been availed:	7.9% (seven point nine per cent only) of f.o.b. subject to a maximum of Rs. 147.20 (Rs. one hundred forty seven and paise twenty only) per piece.	1.1%	6.8%
42.03.1	Saddles, not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus. dated 1st March, 2002 when CENVAT facility has been availed:	1.1% (one point one per cent only) of the f.o.b. value subject to a maximum of Rs. 20.50 (Rs. twenty and paise fifty only) per piece.	All Customs
42.04	Saddles manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1st March, 2002, when CENVAT facility has not been availed	2.0% (two per cent only) of the f.o.b. value subject to a maximum of Rs.40.00 (Rs. forty only) per piece.	All C. Excise
42.05	All kinds of leather bags, with or without shoulder straps including those without handle and all kinds of travel goods not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1st March,2002 when CENVAT facility has not been availed.	6.1% (six point one per cent only) of the f.o.b. value subject to a maximum of Rs. 180.00 (Rs. One hundred eighty only) per piece	1.4%	4.7%
42.05.1	All kinds of leather bags, with or without shoulder straps including those without handle and all kinds of travel goods; not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1st March,2002 when CENVAT facility has been availed.	1.4% (one point four per cent only) of the f.o.b. value subject to a maximum of Rs. 41.30 (Rs. forty one and paise thirty only) per piece	All Customs
42.06	All kinds of leather bags, with or without shoulder straps including those without handle and all kinds of travel goods manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1st March, 2002, when CENVAT facility has not been availed.	1.8 % (one point and eight per cent only) of the f.o.b. value subject to a maximum of Rs.54.00 (Rs. fifty-four only) per piece.	All C. Excise
42.07	All kinds of leather wallets/purses, cardholders, pass cases, tri- folds, cheque book covers, etc. not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1st March,2002 when CENVAT facility has not been availed.	6% (six per cent only) of the f.o.b. value subject to a maximum of Rs. 37.00 (Rs. thirty-seven only) per piece	1.8%	4.2%
42.07.1	All kinds of leather wallets/purses, cardholders, pass cases, tri- folds, cheque book covers, etc. not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1st March,2002 when CENVAT facility has been availed.	1.8% (one point eight per cent only) of the f.o.b. value subject to a maximum of Rs. 11.00 (Rs. eleven only) per piece	All Customs
42.08	All kinds of leather wallets/purses, cardholders, pass cases, tri- folds, cheque book covers, etc., manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1st March, 2002, when CENVAT facility has not been availed.	1.5% (one point five per cent only) of the f.o.b. value subject to a maximum of Rs.10.00 (Rs. ten only) per piece.	All C. Excise
42.09	Leather apparel, not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1st March, 2002 when CENVAT facility has not been availed.	7.2% ( seven point two per cent only) of the f.o.b. value subject to a m a x i m u m o f Rs.360.00 (Rs. three hundred sixty only) per piece.	2.7%	4.5%
42.09.1	Leather apparel, not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1st March,2002 when CENVAT facility has been availed.	2.7% ( two point seven per cent only) of the f.o.b. value subject to a m a x i m u m o f Rs.135.00 (Rs. one hundred thirty-five only) per piece	All Customs
42.10	Leather apparel, manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1st March, 2002, when CENVAT facility has not been availed.	1.2% (one point two per cent only) of the f.o.b. value subject to a maximum of Rs.60.00 (Rs. sixty only) per piece.	All C. Excise
Note: Aprons and Vests are to be classified under Serial or Sub-serial numbers 42.09, 42.09.1 and 42.10.
42.11	Industrial Leather Gloves with or without cotton / synthetic fabrics, not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1st March,2002 when CENVAT facility has not been availed.	6.4 % (six point four per cent only) of the f.o.b. value subject to a maximum of Rs.8.55 (Rs. Eight and paise fifty five only) per pair	2.8%	3.6%
42.11.1	Industrial Leather Gloves with or without cotton/ synthetic fabrics, not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1st March,2002 when CENVAT facility has been availed.	2.8 % (two point eight per cent only) of the f.o.b. value subject to a maximum of Rs.3.75 (Rs. three and paise seventy five only) per pair	All Customs
42.12	Industrial Leather Gloves with or without cotton/ synthetic fabrics, manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1st March, 2002, when CENVAT facility has not been availed.	0.8% ( point eight per cent only) of the f.o.b. value subject to a maximum of Re. 0.80 (Paise eighty only) per pair.	All C. Excise
Note: For Serial or Sub-serial numbers 42.11, 42.11.1 and 42.12, the following items are to be classified as Industrial Leather Gloves, namely:- Cut resistant gloves, heat resistant gloves, garden gloves, work gloves, welding gloves, water resistant gloves, and driving gloves.
42.13	Other Leather Gloves with or without cotton lining not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1st March,2002 when CENVAT facility has not been availed.	6.4% ( six point four per cent only) of the f.o.b. value subject to a maximum of Rs.25.65 (Rs. twenty-five and paise sixty-five only) per pair	2.6%	3.8%
42.13.1	Other Leather Gloves with or without cotton lining, not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1st March,2002 when CENVAT facility has been availed.	2.6% (two point six per cent only) of the f.o.b. value subject to a maximum of Rs.10.40 (Rs. ten and paise forty only) per pair	All Customs
42.14	Other Leather Gloves with or without cotton lining, manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1st March, 2002, when CENVAT facility has not been availed.	3.6 % (three point six per cent only) of the f.o.b. value subject to a maximum of Rs. 14.40 (Rs. fourteen and paise forty only) per pair.	All C. Excise
42.15	Golf Gloves made of leather or combination of leather and synthetic materials, not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1st March,2002, when CENVAT facility has not been availed.	6.2% (six point two per cent only) of the f.o.b. value subject to a maximum of Rs.8.25 (Rs. eight and paise twenty five only) per piece	3.4%	2.8%
42.15.1	Golf Gloves made of leather or combination of leather and synthetic materials , not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1st March,2002 when CENVAT facility has been availed.	3.4 % (three point four per cent only) of the f.o.b. value subject to a maximum of Rs.4.50 (Rs. four and paise fifty only) per piece	All Customs
42.16	Golf Gloves made of leather or combination of leather and synthetic materials, manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1st March, 2002, when CENVAT facility has not been availed.	2.8% ( two point eight per cent only) of the f.o.b. value subject to a maximum of Rs.4.00 (Rs. four only) per piece.	All C. Excise
42.17	All other leather goods, excluding goods manufactured from duty free finished leather imported under Notification No. 21/2002-Cus. dated 1st March, 2002, not elsewhere specified in this Chapter, when CENVAT facility has not been availed	4.9% (four point nine per cent only) of the f.o.b. value subject to a maximum of Rs.53.50 (Rs. fifty-three and paise fifty only) per piece	1.9%	3%
42.17.1	All other leather goods, excluding goods manufactured from duty free finished leather imported under Notification No. 21/2002-Cus. dated 1st March, 2002), not elsewhere specified in this Chapter, when CENVAT facility has been availed	1.9% (one point nine per cent only) of the f.o.b. value subject to a maximum of Rs. 21.50 (Rs. twenty-one and paise fifty only) per piece	All Customs
42.18	All other leather goods, manufactured from duty free finished leather imported under Notification No.21/2002-Cus dated 1st March, 2002, not elsewhere specified in this Chapter when CENVAT facility has not been availed	1.00% (one per cent only) of the f.o.b. value subject to a maximum of Rs.6.00 (Rs. six only) per piece.	All C. Excise
42.19	All kinds of leather bags, with or without shoulder straps including those without handle and all kinds of travel goods not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated the 1st March,2002 but manufactured out of leather in combination with other materials when leather is less than 60% of the visible area, when CENVAT facility has not been availed	3.3% (three point three per cent only) of the f.o.b. value subject to a maximum of Rs.76.50 (Rs. seventy- six and paise fifty only) per piece	0.9%	2.40%
42.19.1	All kinds of leather bags, with or without shoulder straps including those without handle and all kinds of travel goods; not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated the 1st March,2002 but manufactured out of leather in combination with other materials when leather is less than 60% of the visible area, when CENVAT facility has been availed	0.9% (point nine per cent only) of the f.o.b. value subject to a maximum of Rs.20.90 (Rs. twenty and paise ninety only) per piece	All Customs
42.20	All kinds of leather wallets/purses, cardholders, pass cases, tri- folds, cheque book covers, etc. not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated the 1st March,2002 but manufactured out of leather in combination with other materials when leather is less than 60% of the visible area, when CENVAT facility has not been availed	3.3% (three point three per cent only) of the f.o.b. value subject to a maximum of Rs.16.00 (Rs. sixteen only) per piece	1.0 %	2.3%
42.20.1	All kinds of leather wallets/purses, cardholders, pass cases, tri- folds, cheque book covers, etc. not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated the 1st March,2002 but manufactured out of leather in combination with other materials when leather is less than 60% of the visible area, when CENVAT facility has been availed	1.00% (one per cent only) of the f.o.b. value subject to a maximum of Rs.5.00 (Rs. five only) per piece	All Customs
42.21	All other leather goods, excluding goods manufactured from duty free finished leather imported under Notification No. 21/2002-Cus. dated the 1st March, 2002, not elsewhere specified in this Chapter, but manufactured out of leather in combination with other materials when leather is less than 60% of the visible area, when CENVAT facility has not been availed	2.2% (two point two per cent only) of the f.o.b. value subject to a maximum of Rs.18.50 (Rs. eighteen and paise fifty only) per piece	1.0%	1.2%
42.21.1	All other leather goods, excluding goods manufactured from duty free finished leather imported under Notification No. 21/2002-Cus. dated the 1st March, 2002), not elsewhere specified in this Chapter, but manufactured out of leather in combination with other materials when leather is less than 60% of the visible area, when CENVAT facility has been availed	1.00% (one per cent only) of the f.o.b. value subject to a maximum of Rs.8.50 (Rs. eight and paise fifty only) per piece	All Customs
Note 1: The following items are to be classified under serial or sub-serial numbers 42.05, 42.05.1, 42.06, 42.19, and 42.19.1. (a) Ladies bags, gents pouch bag, pouch bag, executive bags/cases, jewellery bags/cases, clutch bag, evening bags, conductor bags, cash bags, shoulder bags, shopping bags, satchel bags, tote bags, duffel bags, doctor bags, school bags, musical instrument bag, disco bags, brief bags, belt bags/pouches, tool bags, saddle bags, double saddle bags, back pack bags, rucksack bags, toilet bags/cases, wash bags,portfolio, portfolio bags, folios, folio bags, vanity bags/cases, tie bags/cases, computer bags; (b) trunks, suitcases, sports bags, luggage bags, sleeping bags, suit carriers, garment covers, coat covers, travel bags, air cabin bags, brief cases, hold-all bags, pilot cases/bags, trolley bags, attache cases, document cases, golf bags, leather box, travel kits and other travel goods. Note 2: The following items are to be classified under Serial or Sub-serial numbers 42.07, 42.07.1, 42.08, 42.20, 42.20.1:- Gents purses, ladies purses, frame wallets, credit card holders, travel wallets, hipsters, tri-folds /duo-folds wallets, pocket secretary wallets, money clip cases, money clip wallets, multi-card holders, credit card tri-folds, any other article meant for holding currency, coins, credit cards, or identity cards; book covers, cheque book covers, pass cases, passport covers / holders, tool wallets, mirror cases, ring binders, leather planners / organizers, agendas, conference folders, CD case, palm-pilot cases; and similar such articles. Note 3: In case of Serial or Sub-serial numbers 42.19, 42.19.1, 42.20, 42.20.1, 42.21 and 42.21.1, the following guidelines should be adopted in case of articles made out of leather in combination with other non-leather materials: (a) The classificlation should be based on the outer visible surface area of the product. In case of products having shoulder straps and / or handles, the same should be ignored for calculating the outer visible surface area. (b) Where 60% or more of the outer visible surface area is leather, the product should be classified as leather products. Note 4: Chaps and Leg Guards would be classified under Serial or Subserial numbers 42.17, 42.17.1, 42.18, 42.21 and 42.21.1.

CHAPTER –43 Furskins and Artificial Fur; manufactured thereof
CHAPTER –44 Wood and Articles of Wood; Wood Charcoal
CHAPTER –45 Cork and Articles of Cork
CHAPTER –46 Manufactures of straw, or esparto or of other plaiting materials; basketware and wickerwork
CHAPTER –47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) Paper and Paper Board.
CHAPTER –48 Paper and Paper Board; Articles of Paper Pulp
	Envelopes, letter cards, plain post cards and correspondence cards made of :
48.01	Pulp Board/Grey Board	Rs.2.00(Rs. two only) per kg.	All C. Excise
48.02	Art Board	Rs.6.15(Rs. six and paise fifteen only) per kg.	All C. Excise
	Registers, accounts books, note books, order books, receipt books, letterpads , memorandum pads, diaries, exercise books, made of :
48.03	Printing & Writing Paper.	Rs.5.00 (Rs. five only) per kg.	All C. Excise
48.04	Cream Wove Paper.	Rs.4.30 (Rs. four and paise thirty only) per kg.	All C. Excise
48.05	Maplitho Paper.	Rs.4.60 (Rs. four and paise sixty only) per kg.	All C. Excise
48.06	M.G. Tissue Paper.	Rs.3.70 (Rs. three and paise seventy only) per kg.	All C. Excise
48.07	Art Paper/Board.	Rs.6.15 (Rs. six and paise fifteen only) per kg.	All C. Excise
48.08	Grey Board/Pulp Board.	Rs. 2.00 (Rs. two only) per kg.	All C. Excise
48.09	Straw Board/Mill Board.	Re.0.60 (Paise sixty only) per kg.	All C. Excise
CHAPTER –49 Printed books, Newspapers, Pictures and other products of the Printing Industry; manuscripts, typescripts and plans
49.01	Books all sorts, other than those made of newsprint and excluding educational books made out of duty paid writing /printing paper.	Rs.5.00 (Rs. five only) per kg.	All C. Excise
49.02	Periodicals/ Magazines other than those made of newsprint.	Rs.3.30 (Rs. three and paise thirty only) per kg.	All C. Excise
	Maps and hydrographic or similar charts of all kinds including atlases, wall maps, printed topographical plans made of :
49.03	Printing & Writing Paper	Rs.5.00 (Rs. five only) per kg.	All C. Excise
49.04	Cream Wove Paper	Rs.4.30 (Rs. four and paise thirty only) per kg.	All C. Excise
49.05	Maplitho Paper	Rs.4.60 (Rs. four and paise sixty only) per kg.	All C. Excise
49.06	M.G. Tissue Paper	Rs. 3.70 (Rs. three and paise seventy only) per kg.	All C. Excise
49.07	Art Paper/Board	Rs.6.15 (Rs. six and paise fifteen only) per kg.	All C. Excise
49.08	Grey Board/Pulp Board	Rs. 2.00 (Rs. two only) per kg.	All C. Excise
49.09	Straw Board/Mill Board	Re.0.60 (Paise sixty only) per kg.	All C. Excise
49.10	Printed postcard and/or greeting cards made from art paper/art board.	Rs.6.15 (Rs. six and paise fifteen only) per kg.	All C. Excise
CHAPTER –50 Silk, Yarn and Fabric thereof
50.01	Fabrics made out of natural silk other than made of Noil silk/Noil silk yarn	Rs.126.00 (Rs. one hundred twenty-six only) per Kg. of silk content.	125.00	1.00
50.02	Fabrics made of Noil silk/Noil silk yarn	Rs.26.50 (Rs. twentysix and paise fifty only) per Kg. of silk content.	25.50	1.00

CHAPTER –51 Wool, Fine or Coarse Animal hair; Horse hair Yarn and Woven fabric
51.01	Wool top	Rs.16.50 (Rs. sixteen and paise fifty only) per Kg. of wool content.	15.50	1.00
51.02	Woollen worsted yarn more than 18BWS count (grey) - weaving quality	Rs.16.50 (Rs. sixteen and paise fifty only) per Kg. of wool content.	15.50	1.00
51.03	Woollen worsted yarn more than 18BWS count (dyed) - weaving quality	Rs.20.50 (Rs. twenty and paise fifty only) per Kg. of wool content.	15.50	5.00
51.04	Woollen worsted yarn more than 18BWS count (grey) –Hosiery/hand knitting quality.	Rs. 11.50 (Rs.eleven and paise fifty only) per Kg. of wool content.	10.50	1.00
51.05	Woollen worsted yarn more than 18BWS count (dyed)- Hosiery/hand knitting quality.	Rs. 15.50 (Rs. fifteen and paise fifty only) per Kg. of wool content.	10.50	5.00
51.06	Woollen blended yarn containing Polyster/wool/acrylic/viscose/nylon (Grey) when CENVAT facility has not been availed.	Rs.16.00 (Rs. sixteen only) per Kg. of blend content.	8.00	8.00
51.06.1	Woollen blended yarn containing Polyster/wool/acrylic/viscose/nylon (Grey) when CENVAT facility has been availed.	Rs.8.00 (Rs. eight only) per Kg. of blend content.	All Customs
51.07	Woollen blended yarn containing Polyester/wool/acrylic/viscose/nylon (Dyed), when CENVAT facility has not been availed.	Rs. 20.00 (Rs. twenty only) per Kg. of blend content.	8.00	12.00
51.07.1	Woollen blended yarn containing Polyester/wool/acrylic/viscose/nyl on (Dyed), when CENVAT facility has been availed.	Rs.8.00 (Rs. eight only) per Kg. of blend content.	All Customs
51.08	Polyester- woollen yarn (polyester content not less than 55% by weight) (Grey), when CENVAT facility has not been availed.	Rs. 15.00 (Rs. fifteen only) per Kg. of blend content.	7.00	8.00
51.08.1	Polyester- woollen yarn (polyester content not less than 55% by weight) (Grey), when CENVAT facility has been availed.	Rs. 7.00 (Rs. seven only) per Kg. of blend content.	All Customs
51.09	Polyester- woollen yarn (polyester content not less than 55% by weight) (dyed), when CENVAT facility has not been availed.	Rs. 19.00 (Rs. nineteen only) per Kg. of blend content	7.00	12.00
51.09.1	Polyester- woollen yarn (polyester content not less than 55% by weight) (dyed), when CENVAT facility has been availed.	Rs. 7.00 (Rs. seven only) per Kg. of blend content	All Customs
51.10	Polyester-woollen blended yarn ( polyester content between 25% and 55% by weight) (Grey), when CENVAT facility has not been availed.	Rs. 15.50 (Rs. fifteen and paise fifty only) per Kg. of blend content	10.00	5.50
51.10.1	Polyester-woollen blended yarn ( polyester content between 25% and 55% by weight) (Grey), when CENVAT facility has been availed.	Rs. 10.00 (Rs. ten only) per Kg. of blend content	All Customs
51.11	Polyester-woollen blended yarn ( polyester content between 25% and 55% by weight) (dyed) , when CENVAT facility has not been availed.	Rs. 19.50 (Rs. nineteen and paise fifty only) per Kg. of blend content	10.00	9.50
51.11.1	Polyester-woollen blended yarn ( polyester content between 25% and 55% by weight) (dyed) , when CENVAT facility has been availed.	Rs. 10.00 (Rs. ten only) per Kg. of blend content	All Customs
51.12	Undyed all wool fabrics(other than hosiery/ Knitwear fabrics) manufactured out of only woollen worsted yarn of more than 18 BWS counts.	Rs.16.50 (Rs. sixteen and paise fifty only) per Kg. of wool content	15.50	1.00
51.13	Dyed All Wool fabrics (other than hosiery/ Knitwear fabrics)manufactured out of only woollen worsted yarn of more than 18 BWS counts.	Rs.20.50 (Rs. twenty and paise fifty only) per Kg. of wool content	15.50	5.00
51.14	Undyed blended fabrics(other than hosiery/ knitwear fabrics) containing mainly wool and viscose/ acrylic/nylon /polyester fibres/ with or without other natural fibres like Mohair, Angora, etc.	Rs.16.50 (Rs. sixteen and paise fifty only) per Kg. of blend content	12.00	4.50
51.15	Dyed Blended fabrics(other than hosiery/Knitwear fabrics) containing mainly wool and viscose/ acrylic/nylon /polyester fibres/ with or without other natural fibres like Mohair, Angora, etc	Rs.20.50 (Rs. twenty and paise fifty only) per Kg. of blend content	12.00	8.50
51.16	Undyed Blanketing cloth manufactured from yarn in which wool predominates by weight.	Rs.11.50 (Rs.eleven and paise fifty only) per Kg. of wool content	10.50	1.00
51.17	Dyed Blanketing cloth manufactured from yarn in which wool predominates by weight.	Rs.15.50 (Rs. fifteen and paise fifty only) per Kg. of wool content	10.50	5.00
CHAPTER –52 Cotton, Yarn and Fabric, thereof.
52.01	Cotton yarn (grey)	Rs.4.00 (Rs. four only) per Kg of cotton content.	3.00	1.00
52.02	Cotton yarn (dyed)	Rs.8.00 (Rs. eight only) per Kg of cotton content.	3.00	5.00
52.03	Dyed/ coloured Handloom cotton fabrics including processed handloom fabrics (excluding lungies)	Rs.8.00 (Rs. eight only) per Kg of cotton content.	3.00	5.00
52.04	Cotton Grey Fabrics (including handlooms and cotton embroidered fabrics)	Rs.4.00 (Rs. four only) per Kg of cotton content.	3.00	1.00
52.05	Processed/Dyed Cotton Fabrics (other than grey and handlooms)	Rs.8.00 (Rs. eight only) per Kg of cotton content.	3.00	5.00
52.06	Cotton coloured fabrics with or without Art silk and embellishment/embroidery of about 8 (eight) yards in length, commonly known as Real Madras Hand-kerchief	Rs.8.00 (Rs. eight only) per Kg of cotton content.	3.00	5.00
CHAPTER –53 Other Vegetable Textile Fibres; Paper Yarn and Woven Fabrics of Paper Yarn
53.01	Flax yarn (grey)	Rs.2.00 (Rs. two only) per Kg. of flax content.	1.00	1.00
53.02	Flax yarn (dyed)	Rs.6.00 (Rs. six only) per Kg. of flax content.	1.00	5.00
53.03	Grey finished flax blended fabrics (containing polyester/viscose/cotton /flax) (Note: The export product must contain flax and one or more of other inputs i.e. polyester/viscose/cotton) when CENVAT facility has not been availed.	Rs.9.00 (Rs nine only) per Kg. of blend content.	2.00	7.00
53.03.1	Grey finished flax blended fabrics (containing polyester/viscose/cotton /flax) (Note: The export product must contain flax and one or more of other inputs i.e. polyester/viscose/cotton) when CENVAT facility has been availed.	Rs.2.00 (Rs two only) per Kg. of blend content.	All Customs
53.04	Dyed finished flax blended fabrics (containing polyester/viscose/cotton /flax) (Note: The export product must contain flax and one or more of other inputs i.e. polyester/viscose/cotton) when CENVAT facility has not been availed.	Rs.13.00 (Rs. thirteen only) per Kg. of blend content.	2.00	11.00
53.04.1	Grey/ Dyed finished flax blended fabrics (containing polyester/viscose/cotton /flax) (Note: The export product must contain flax and one or more of other inputs i.e. polyester/viscose/cotton) when CENVAT facility has been availed.	Rs.2.00 (Rs two only) per Kg. of blend content.	All Customs

CHAPTER –54 Man-made Filaments; Yarn and Fabric, thereof.
54.01	Polyamide Tyre Yarn, when CENVAT facility has not been availed.	Rs. 10.00 (Rs.ten only) per Kg of polyamide content.	1.00	9.00
54.01.1	Polyamide Tyre Yarn, when CENVAT facility has been availed.	Re.1.00 (Re. one only) per Kg of polyamide content.	All Customs
54.02	All grey fabrics including Sarees/Dhoties and Odhanies made of 100% Polyester filament yarn of denier less than 750 and tenacity not exceeding 6.5 grams per denier, other than embroidered, when CENVAT facility has not been availed.	Rs.22.00 (Rs. twentytwo only) per Kg. of yarn content.	2.50	19.50
54.02.1	All grey fabrics including Sarees/Dhoties and Odhanies made of 100% Polyester filament yarn of denier less than 750 and tenacity not exceeding 6.5 grams per denier, other than embroidered, when CENVAT facility has been availed.	Rs.2.50 (Rs. two and paise fifty only) per Kg. of yarn content.	All Customs
54.03	All fabrics( dyed) including Sarees/Dhoties and Odhanies made of 100% Polyester filament yarn of denier less than 750 and tenacity not exceeding 6.5 grams per denier, other than embroidered, when CENVAT facility has not been availed.	Rs.26.00 (Rs. twentysix only) per Kg of yarn content.	2.50	23.50
54.03.1	All fabrics (dyed) including Sarees/Dhoties and Odhanies made of 100% Polyester filament yarn of denier less than 750 and tenacity not exceeding 6.5 grams per denier, other than embroidered, when CENVAT facility has been availed.	Rs.2.50 (Rs. two and paise fifty only) per Kg of yarn content.	All Customs
54.04	All fabrics (grey) including Sarees/Dhoties and Odhanies, other than embroidered, made of man-made staple fibres and filament yarn other than 100% Polyester filament yarn, when CENVAT facility has not been availed	Rs.15.50 (Rs. fifteen and paise fifty only) per Kg of fibre/yarn content.	3.00	12.50
54.04.1	All fabrics(grey) including Sarees/Dhoties and Odhanies, other than embroidered, made of man-made staple fibres and filament yarn other than 100% Polyester filament yarn, when CENVAT facility has been availed	Rs.3.00 (Rs. three only) per Kg of fibre/yarn content.	All Customs
54.05	All fabrics (dyed) including Sarees/Dhoties and Odhanies, other than embroidered, made of man-made staple fibres and filament yarn other than 100% Polyester filament yarn, when CENVAT facility has not been availed.	Rs.19.50 (Rs. nineteen and paise fifty only) per Kg of fibre/yarn content.	3.00	16.50
54.05.1	All fabrics (dyed) including Sarees/Dhoties and Odhanies, other than embroidered, made of man-made staple fibres and filament yarn other than 100% Polyester filament yarn, when CENVAT facility has been availed.	Rs..3.00 (Rs. three only) per Kg of fibre/yarn content.	All Customs
54.06	Fabrics ( grey) all over embroidered in piece, in strips or in motifs whose base fabrics fall under Chapter 54/55/58 and the export product is also classifiable under Chapter 54 /55/58 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), when CENVAT facility has not been availed.	Rs.15.50 (Rs. fifteen and paise fifty only) per Kg of fibre/yarn content	3.00	12.50
54.06.1	Fabrics ( grey) all over embroidered in piece, in strips or in motifs whose base fabrics fall under Chapter 54/55/58 and the export product is also classifiable under Chapter 54 /55/58 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), when CENVAT facility has been availed.	Rs..3.00 (Rs. three only) per Kg of fibre/yarn content.	All Customs
54.07	Fabrics (dyed) all over embroidered in piece, in strips or in motifs whose base fabrics fall under Chapter 54/55/58 and the export product is also classifiable under Chapter 54 /55/58 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), when CENVAT facility has not been availed.	Rs.19.50 (Rs. nineteen and paise fifty only) per Kg of fibre/yarn content.	3.00	16.50
54.07.1	Fabrics (dyed) all over embroidered in piece, in strips or in motifs whose base fabrics fall under Chapter 54/55/58 and the export product is also classifiable under Chapter 54 /55/58 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), when CENVAT facility has been availed.	Rs..3.00 (Rs. three only) per Kg of fibre/yarn content.	All Customs
54.08	Undyed Acrylic yarn (Acrylic content 100%), when CENVAT facility has not been availed.	Rs.20.00 (Rs. twenty only) per Kg. of fibre/yarn content.	7.50	12.50
54.08.1	Undyed Acrylic yarn (Acrylic content 100%), when CENVAT facility has been availed.	Rs.7.50 (Rs. seven and paise fifty only) per Kg. of fibre/ yarn content.	All Customs
54.09	Acrylic dyed fabric (Acrylic content 100%), when CENVAT facility has not been availed.	Rs.24.00 (Rs. twentyfour only) per Kg. of fibre/ yarn content.	7.50	16.50
54.09.1	Acrylic dyed fabric (Acrylic content 100%), when CENVAT facility has been availed.	Rs.7.50 (Rs. seven and paise fifty only) per Kg. of fibre/ yarn conten	All Customs
54.10	Undyed Cotton & Acrylic blended yarn (Acrylic content not less than 50% by weight) when CENVAT facility has not been availed.	Rs.12.50 (Rs. twelve and paise fifty only) per Kg. of blend content.	5.50	7.00
54.10.1	Undyed Cotton & Acrylic blended yarn (Acrylic content not less than 50% by weight) when CENVAT facility has been availed.	Rs.5.50 (Rs. five and paise fifty only) per Kg. of blend content.	All Customs
54.11	Dyed Cotton & Acrylic blended yarn (Acrylic content not less than 50% by weight) when CENVAT facility has not been availed.	Rs.16.50 (Rs. sixteen and paise fifty only) per Kg. of blend content.	5.50	11.00
54.11.1	Dyed Cotton & Acrylic blended yarn (Acrylic content not less than 50% by weight) when CENVAT facility has been availed.	Rs. 5.50 (Rs. five and paise fifty only ) per Kg. of blend content.	All Customs
54.12	Undyed Cotton & Acrylic blended yarn (Acrylic content between 25% and 50% by weight) when CENVAT facility has not been availed.	Rs.9.50 (Rs. nine and paise fifty only) per Kg. of blend content.	4.50	5.00
54.12.1	Undyed Cotton & Acrylic blended yarn (Acrylic content between 25% and 50% by weight) when CENVAT facility has been availed.	Rs .4..50 (Rs. four and paise fifty only) per Kg. of blend content.	All Customs
54.13	Dyed Cotton & Acrylic blended yarn (Acrylic content between 25% and 50% by weight) when CENVAT facility has not been availed.	Rs.13.50 (Rs. thirteen and paise fifty only) per Kg. of blend content.	4.50	9.00
54.13.1	Dyed Cotton & Acrylic blended yarn (Acrylic content between 25% and 50% by weight) when CENVAT facility has been availed.	Rs.4.50 (Rs. four and paise fifty only) per Kg. of blend content.	All Customs
54.14	Shoddy Synthetic Yarn (undyed) when CENVAT facility has not been availed.	Rs.9. 00 (Rs. nine only) per Kg of yarn content	2.00	7.00
54.14.1	Shoddy Synthetic Yarn (undyed) when CENVAT facility has been availed.	Rs.2. 00 (Rs .two only) per Kg. of yarn content	All Customs
54.15	Shoddy Synthetic Yarn (dyed) when CENVAT facility has not been availed.	Rs. 13.00 (Rs. thirteen only) per Kg of yarn content	2.00	11.00
54.15.1	Shoddy Synthetic Yarn (dyed) when CENVAT facility has been availed.	Rs.2. 00 (Rs.two only) per Kg. of yarn content	All Customs
54.16	Sliver/carded webs including cut form made from synthetic waste when CENVAT facility has not been availed.	Rs. 13.00 (Rs. thirteen only) per Kg.	2.00	11.00
54.16.1	Sliver/carded webs including cut form made from synthetic waste when CENVAT facility has been availed.	Rs.2. 00 (Rs.two only) per Kg.	All Customs
54.17	Polyester/ viscose blended yarn (grey)when CENVAT facility has not been availed.	Rs.14.00 (Rs. fourteen only) per Kg. of blend content	1.50	12.50
54.17.1	Polyester/ viscose blended yarn (grey) when CENVAT facility has been availed.	Rs.1.50(Re.one and paise fifty only ) per Kg. of blend content	All Customs
54.18	Polyester/ viscose blended yarn (Dyed) when CENVAT facility has not been availed.	Rs.18.00 (Rs. eighteen only) per Kg. of blend content	1.50	16.50
54.18.1	Polyester/ viscose blended yarn (Dyed) when CENVAT facility has been availed.	Rs.1.50(Re.one and paise fifty only ) per Kg. of blend content	All Customs
54.19	Polyester/ cotton blended yarn (polyester content not less than 50% by weight) (grey), including furnishing fabric, when CENVAT facility has not been availed.	Rs. 10. 00 (Rs. ten only) per Kg of blend content	2.00	8.00
54.19.1	Polyester/ cotton blended yarn (polyester content not less than 50% by weight) (grey), including furnishing fabric, when CENVAT facility has been availed.	Rs.2. 00 (Rs.two only) per Kg. of blend content	All Customs
54.20	Polyester/ cotton blended yarn(polyester content not less than 50% by weight) (Dyed), including furnishing fabric, when CENVAT facility has not been availed.	Rs.14.00 (Rs. fourteen only) per Kg. of blend content	2.00	12.00
54.20.1	Polyester/ cotton blended yarn(polyester content not less than 50% by weight) (Dyed), including furnishing fabric, when CENVAT facility has been availed.	Rs. 2.00 (Rs. two only) per Kg. of blend content	All Customs
54.21	Polyester/ cotton blended yarn(polyester content between 25% to 50% by weight) (Grey), including furnishing fabric, when CENVAT facility has not been availed.	Rs.7.50 (Rs. seven and paise fifty only) per Kg. of blend content	2.50	5.00
54.21.1	Polyester/ cotton blended yarn(polyester content between 25% to 50% by weight) (Grey), including furnishing fabric, when CENVAT facility has been availed.	Rs.2.50 (Rs. two and paise fifty only) per Kg. of blend content	All Customs
54.22	Polyester/ cotton blended yarn(polyester content between 25% to 50% by weight) (Dyed), including furnishing fabric, when CENVAT facility has not been availed.	Rs.11.50 (Rs. eleven and paise fifty only) per Kg. of blend content	2.50	9.00
54.22.1	Polyester/ cotton blended yarn (polyester content between 25% to 50% by weight) (Dyed), including furnishing fabric, when CENVAT facility has been availed.	Rs.2.50 (Rs. two and paise fifty only) per Kg. of blend content	All Customs
54.23	Viscose yarn (grey) (100% viscose)	Rs.2.50 (Rs. two and paise fifty only) per Kg. yarn content	1.50	1.00
54.24	Viscose yarn (dyed) (100% viscose)	Rs. 6.50 (Rs. six and paise fifty only) per Kg. of yarn content	1.50	5.00
54.25	Viscose / cotton blended yarn(Viscose content more than 55% by weight) ( undyed)when CENVAT facility has not been availed.	Rs.10.00 (Rs ten only) per Kg. of blend content	2.00	8.00
54.25.1	Viscose / cotton blended yarn(Viscose content more than 55% by weight) ( undyed)when CENVAT facility has been availed.	Rs.2.00 (Rs two only) per Kg. of blend content	All Customs
54.26	Viscose / cotton blended yarn(Viscose content more than 55% by weight) ( dyed)when CENVAT facility has not been availed.	Rs.14.00 (Rs. fourteen only) per Kg. of blend content	2.00	12.00
54.26.1	Viscose / cotton blended yarn(Viscose content more than 55% by weight) (dyed)when CENVAT facility has been availed.	Rs.2.00 (Rs. two only) per Kg. of blend content	All Customs
54.27	Viscose / cotton blended yarn(Viscose content between 25% and 55% by weight) (undyed)when CENVAT facility has not been availed.	Rs.8.50 (Rs. eight and paise fifty only) per Kg. of blend content	2.50	6.00
54.27.1	Viscose / cotton blended yarn(Viscose content between 25% and 55% by weight) (undyed)when CENVAT facility has been availed.	Rs.2..50 (Rs. two and paise fifty only) per Kg. of blend content	All Customs
54.28	Viscose / cotton blended yarn(Viscose content between 25% and 55% by weight) (dyed)when CENVAT facility has not been availed.	Rs.12.50 (Rs. twelve and paise fifty only) per Kg. of blend content	2.50	10.00
54.28.1	Viscose / cotton blended yarn(Viscose content between 25% and 55% by weight) (dyed)when CENVAT facility has been availed.	Rs.2.50 (Rs. two and paise fifty only) per Kg. of blend content	All Customs
54.29	Viscose Polyamide blended (undyed)yarn when CENVAT facility has not been availed.	Rs..21.50 (Rs. twenty -one and paise fifty only) per Kg. of blend content	3.00	18.50
54.29.1	Viscose Polyamide blended (undyed)yarn when CENVAT facility has been availed.	Rs.3.00 (Rs. three only) per Kg. of blend content	All Customs
54.30	Viscose Polyamide blended (dyed)yarn when CENVAT facility has not been availed.	Rs..25.50(Rs. twentyfive and paise fifty only) per Kg. of blend content	3.00	22.50
54.30.1	Viscose Polyamide blended (dyed)yarn when CENVAT facility has been availed.	Rs.3.00 (Rs. three only) per Kg. of blend content	All Customs
54.31	Yarn spun out of man made fibres not elsewhere specified (undyed) when CENVAT facility has not been availed.	Rs.15.50 (Rs. fifteen and paise fifty only) per Kg. of blend content	3.00	12.50
54.31.1	Yarn spun out of man made fibres not elsewhere specified (undyed) when CENVAT facility has been availed.	Rs.3.00 (Rs. three only) per Kg. of blend content	All Customs
54..32	Yarn spun out of man made fibres not elsewhere specified(dyed) when CENVAT facility has not been availed.	Rs.19.50 (Rs. nineteen and paise fifty only) per Kg. of yarn content	3.00	16.50
54.32.1	Yarn spun out of man made fibres not elsewhere specified (dyed) when CENVAT facility has been availed.	Rs. 3.00 (Rs. three only) per Kg. of yarn content.	All Customs
54.33	Bleached/dyed and /or printed man-made, cotton blended fabric ‘with or without embroidery’ and/or ‘ with or without metallised yarn’ (man made content 25% by weight) when CENVAT facility has not been availed.	Rs.11.00 (Rs. eleven only) per kg. of blend content.	3.00	8.00
54.33.1	Bleached/dyed and /or printed man-made, cotton blended fabric ‘with or without embroidery’ and/or ‘ with or without metallised yarn’ (man made content 25% by weight) when CENVAT facility has been availed.	Rs.3.00 (Rs. three only) per Kg. of blend content.	All Customs
54.34	Bleached/dyed and /or printed man-made, cotton blended fabric ‘with or without embroidery’ and/or ‘ with or without metallised yarn’ (man made content 50% by weight) when CENVAT facility has not been availed.	Rs.14.00 (Rs. fourteen only) per kg.	3.00	11.00
54.34.1	Bleached/dyed and /or printed man-made, cotton blended fabric ‘with or without embroidery’ and/or ‘ with or without metallised yarn’ (man made content 50% by weight) when CENVAT facility has been availed.	Rs.3.00 (Rs. three only) per Kg	All Customs
54.35	Dyed/ coloured handloom fabrics (including processed handloom fabrics but excluding lungies) made of man made yarn/fibre when CENVAT facility has not been availed.	Rs.19.50 (Rs. nineteen and paise fifty only) per Kg. of yarn content	3.00	16.50
54.35.1	Dyed/ coloured handloom fabrics (including processed handloom fabrics but excluding lungies) made of man made yarn/fibre when CENVAT facility has been availed.	Rs. 3.00 (Rs. three only) per Kg. of yarn content.	All Customs

CHAPTER –55 Man-made Staple Fibres, Yarn and Fabric, thereof.
55.01	All Fabrics, (grey) including sarees, dhoties and odhanies, other than embroidered, made of man-made staple fibres other than 100% Polyester fibres, when CENVAT facility has not been availed	Rs.15.50 (Rs. fifteen and paise fifty only) per Kg	3.00	12.50
55.01.1	All Fabrics, (grey) including sarees, dhoties and odhanies, other than embroidered, made of man-made staple fibres other than 100% Polyester fibres, when CENVAT facility has been availed	Rs.3.00 (Rs. three only) per Kg	All Customs
55.02	All Fabrics, (dyed) including sarees, dhoties and odhanies, other than embroidered, made of man-made staple fibres other than 100% Polyester fibres, when CENVAT facility has not been availed	Rs.19.50 (Rs. nineteen and paise fifty only) per Kg	3.00	16.50
55.02.1	All Fabrics, (dyed) including sarees, dhoties and odhanies, other than embroidered, made of man-made staple fibres other than 100% Polyester fibres, when CENVAT facility has been availed	Rs.3.00 (Rs. three only) per Kg	All Customs
CHAPTER –56 Wadding, felt and Non-wovens; Special Yarns; Twine, Cordage, Ropes and Cables and articles thereof.
56.01	Imitation Zari, all sorts, including thread, kasab, badla, chalak, tilia wire, salma, sadi, wire, Kagari, Gijai, Pechak, Tike and Kallabattu.	Rs.30.80 (Rs. thirty and paise eighty only) per Kg. of copper content.	9.00	21.80
56.02	Polyamide Tyre Cord/Twine, when CENVAT facility has not been availed.	Rs.33.00 (Rs. thirtythree only) per Kg.	9.00	24.00
56.02.1	Polyamide Tyre Cord/Twine, when CENVAT facility has been availed.	Rs.9.00 (Rs. nine only) per Kg	All Customs
56.03	Ropes, twines, yarns, tapes/strips and articles made out of ropes/twines; made of plastic materials other than reinforced plastics, when CENVAT facility has not been availed.	Rs.10.00 (Rs. ten only) per Kg	1.00	9.00
56.03.1	Ropes & twines, and articles made thereof made of plastic materials other than reinforced plastics, when CENVAT facility has been availed	Re. 1.00 (Re. one only only) per kg.	All Customs
56.04	Fishing Nets, when CENVAT facility has not been availed.	Rs.10.00 (Rs. ten only) per Kg	1.00	9.00
56.04.1	Fishing Nets, when CENVAT facility has been availed.	Re. 1.00 (Re. one only only) per kg.	All Customs

CHAPTER –57 Carpets and other Textile Floor Coverings.
57.01	Hand knotted/ Handmade/Handtufted woollen floor coverings, all sorts including carpets and small size hand knotted mats/carpets/chainstitched rugs but excluding machine made woollen tufted carpets	Rs. 35.50 (Rs. thirtyfive and paise fifty only) per Kg of wool content.	20.50	15.00
57.02	Cotton Durries / Cotton Rugs (including Chindi Durries/Cotton Chenille Rag Rug Durries/ Printed Durries/ Druggets where Cotton predominates by weight.	Rs.8.00 (Rs. eight only) per Kg of cotton content.	3.00	5.00
57.03	Hand knotted/ Handmade/ Handtufted silk carpets, all sorts and small size hand knotted mats/ carpets /chain-stitched rugs but excluding machine made tufted carpets.	Rs.150.00 (Rs. one hundred fifty only) per Kg of silk content.	135.00	15.00
57.04	Hand knotted/ Handmade/Handtufted synthetic floor coverings, all sorts and small size hand knotted mats/carpets / chain-stitched rugs but excluding machine made tufted carpets	Rs. 42.00 (Rs. fortytwo only) per Kg. of synthetic yarn/fibre content.	13.00	29.00
57.05	Cotton /Rayon/ Chenille Durries (including Chindi Durries)/ Rag Rug Durries/Printed Durries/ Druggets where Rayon/ Chenille predominates by weight, when dyed	Rs.13.00 (Rs. thirteen only) per Kg of blend content.	2.00	11.00
CHAPTER –58 Special Woven Fabrics; Tufted textile fabrics; Lace; Tapestries; Trimmings; Embroidery.
58.01	Velvet fabrics, when CENVAT facility has not been availed.	Rs.18.00 (Rs. eighteen only) per Kg.	1.50	16.50
58.02	Cotton Terry Towelling cloth (undyed)	Rs.4.00 (Rs. four only) per Kg	3.00	1.00
58.03	Cotton Terry Towelling cloth, (dyed)	Rs.8.00 (Rs. eight only) per Kg	3.00	5.00
58.04	Fabrics all over embroidered in piece, in strips or in motifs whose base fabrics fall under Chapter 54/55/58 and the export product is also classifiable under Chapter 54 /55/58 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), when CENVAT facility has not been availed.	Rs.19.50 (Rs. nineteen and paise fifty only) per Kg.	3.00	16.50
58.04.1	Fabrics all over embroidered in piece, in strips or in motifs whose base fabrics fall under Chapter 54/55/58 and the export product is also classifiable under Chapter 54 /55/58 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), when CENVAT facility has been availed.	Rs. 3.00 (Rs. three only) per Kg	All Customs
58.05	Acrylic fur fabric ‘with or without embroidery’ and/or ‘ with or without metallised yarn’(Acrylic content 100% by weight), when CENVAT facility has not been availed.	Rs.24.50 (Rs. twentyfour and paise fifty only) per Kg.	8.00	16.50
58.05.1	Acrylic fur fabric ‘with or without embroidery’ and/or ‘ with or without metallised yarn’(Acrylic content 100% by weight), when CENVAT facility has been availed.	Rs. 8.00 (Rs. eight only) per Kg.	All Customs
CHAPTER –59 Impregnated, coated, covered or Laminated textile fabrics; Textile articles of a kind suitable for industrial use.
59.01	Polyamide Tyre Fabric/Warp Sheet, when CENVAT facility has not been availed.	Rs.33.00 (Rs. thirtythree only) per Kg. of polyamide content.	9.00	24.00
59.01.1	Polyamide Tyre Fabric/Warp Sheet, when CENVAT facility has been availed.	Rs.9.00 (Rs nine only) per Kg. of polyamide content.	All Customs
CHAPTER –60 Knitted or Crocheted Fabrics
60.01	Grey/ Unprocessed Knitted Cotton Fabrics (other than handlooms)	Rs.4.00 (Rs. four only) per Kg of cotton.	3.00	1.00
60.02	Dyed/Processed Knitted Cotton Fabrics (other than handlooms)	Rs. 8.00 (Rs. eight only) per Kg of cotton	3.00	5.00
60.03	Knitted fabrics made of man-made staple fibres/filament yarn when CENVAT facility has not been availed.	Rs.19.50 (Rs. nineteen and paise fifty only) per Kg of fibre/yarn content.	3.00	16.50
60.03.1	Knitted fabrics made of man-made staple fibres/filament yarn when CENVAT facility has been availed.	Rs.3.00 (Rs. three only) per Kg of fibre/yarn content.	All Customs
60.04	All wool hosiery / knitted fabrics made out of woollen worsted yarn of more than 18 BWS counts	Rs.15.50 (Rs. fifteen and paise fifty only) per Kg. of fibre/yarn content.	10.50	5.00
60.05	Knitted fabrics of Acrylic yarn when CENVAT facility has not been availed.	Rs.24. 50 (Rs. twentyfour and paise fifty only) per Kg of yarn content.	8.00	16.50
60.05.1	Knitted fabrics of Acrylic yarn when CENVAT facility has been availed	Rs..8.00 (Rs. eight only) per Kg. of yarn content.	All Customs
60.06	Dyed and/or printed hosiery made from 100% polyester filament yarn/ texturised yarn‘ with or without embroidery’ and/or ‘ with or without metallised yarn’ when CENVAT facility has not been availed	Rs.26.00(Rs. twentysix only) per Kg. of yarn content.	2.50	23.50
60.06.1	Dyed and/or printed hosiery made from 100% polyester filament yarn/ texturised yarn‘ with or without embroidery’ and/or ‘ with or without metallised yarn’ when CENVAT facility has been availed	Rs.2.50(Rs. two and paise fifty only) per Kg. of yarn content.	All Customs
60.07	Blended Knitwears containing Wool/ Acrylic/ Nylon/Polyester Fibres/Viscose Fibres/Linen/ Cotton with or without other natural fibres like Mohair, Angora, etc.,(dyed) when CENVAT facility has not been availed.	Rs.20.00 (Rs. twenty only) per Kg. of blend content.	7.50	12.50
60.07.1	Blended Knitwears containing Wool/ Acrylic/ Nylon/Polyester Fibres/Viscose Fibres/Linen/ Cotton with or without other natural fibres like Mohair, Angora, etc.,(dyed) when CENVAT facility has been availed.	Rs.7.50 (Rs. seven and paise fifty only) per Kg. of blend content.	All Customs

CHAPTER –61 Articles of Apparel and Clothing Accessories, Knitted or Crocheted.
61.01	Knitted Shirts/Blouses/Tshirts/Tops,of cotton	Rs.42.00 (Rs. forty-two only) per Kg of cotton.	20.00	22.00
61.02	Knitted Shirts/Blouses/Tshirts/Tops, of cotton and man made fibre blend, when CENVAT facility has not been availed.	Rs.48.00 (Rs. fortyeight only) per Kg.	20.00	28.00
61.02.1	Knitted Shirts/Blouses/Tshirts/ Tops, of cotton and man made fibre blend, when CENVAT facility has been availed.	Rs. 20.00 (Rs. twenty only) per Kg.	All Customs
61.03	Knitted Shirts/Blouses/Tshirts/Tops, of man made fibre, when CENVAT facility has not been availed.	Rs.53.50 (Rs. fiftythree and paise fifty only) per Kg of blend.	20.00	33.50
61.03.1	Knitted Shirts/Blouses/Tshirts/ Tops, of man made fibre, when CENVAT facility has been availed.	Rs. 20.00 (Rs. twenty only) per Kg. of blend.	All Customs
61.04	Knitted Trousers/Pants, of cotton, Rs.42.00 (Rs. forty-two only) per Kg of cotton	20.00	22.00
61.05	Knitted Trousers/Pants, of cotton and man made fibre blend, when CENVAT facility has not been availed.	Rs.48.00 (Rs. fortyeight only) per Kg.	20.00	28.00
61.05.1	Knitted Trousers/Pants, of cotton and man made fibre blend, when CENVAT facility has been availed.	Rs. 20.00 (Rs. twenty only) per Kg.	All Customs
61.06	Knitted Trousers/Pants, of man made fibre, when CENVAT facility has not been availed..	Rs.53.50 (Rs. fiftythree and paise fifty only) per Kg of blend.	20.00	33.50
61.06.1	Knitted Trousers/Pants, of man made fibre, when CENVAT facility has been availed..	Rs. 20.00 (Rs. twenty only) per Kg. of blend.	All Customs
61.07	Knitted / Crocheted sweaters/cardigans/ pullovers of cotton, all sorts	Rs.42.00 (Rs. forty-two only) per Kg of cotton.	20.00	22.00
61.08	Knitted / Crocheted sweaters/cardigans/ pullovers of cotton and man made fibre blend, all sorts, when CENVAT facility has not been availed..	Rs.48.00 (Rs. fortyeight only) per Kg.	20.00	28.00
61.08.1	Knitted / Crocheted sweaters/cardigans/ pullovers, of cotton and man made fibre blend, all sorts, when CENVAT facility has been availed..	Rs. 20.00 (Rs. twenty only) per Kg.	All Customs
61.09	Knitted / Crocheted sweaters/cardigans/ pullovers of man made fibre, all sorts, when CENVAT facility has not been availed..	Rs.53.50 (Rs. fiftythree and paise fifty only) per Kg of blend.	20.00	33.50
61.09.1	Knitted / Crocheted sweaters/cardigans/ pullovers, of man made fibre, all sorts, when CENVAT facility has been availed..	Rs. 20.00 (Rs. twenty only) per Kg. of blend.	All Customs
61.10	Ladies’/Gents’ knitted dresses , of cotton, including pyjama suits, night gowns	Rs.42.00 (Rs. forty-two only) per Kg of cotton.	20.00	22.00
61.11	Ladies’/Gents’ knitted dresses , of cotton and MMF including pyjama suits, night gowns, when CENVAT facility has not been availed.	Rs.48.00 (Rs. fortyeight only) per Kg.	20.00	28.00
61.11.1	Ladies’/Gents’ knitted dresses , of cotton and MMF blend, including pyjama suits, night gowns when CENVAT facility has been availed.	Rs. 20.00 (Rs. twenty only) per Kg.	All Customs
61.12	Ladies’/Gents’ knitted dresses , of MMF, including pyjama suits, night gowns, when CENVAT facility has not been availed.	Rs.53.50 (Rs. fiftythree and paise fifty only) per Kg of blend.	20.00	33.50
61.12.1	Ladies’/Gents’ knitted dresses , of MMF, including pyjama suits, night gowns when CENVAT facility has been availed.	Rs. 20.00 (Rs. twenty only) per Kg. of blend.	All Customs
61.13	All other knitted garments made of cotton yarn/fabric.	Rs.42.00 (Rs. forty-two only) per Kg of cotton.	20.00	22.00
61.14	All other knitted garments made of cotton & MMF yarn/fabric, when CENVAT facility has not been availed.	Rs.48.00 (Rs. fortyeight only) per Kg.	20.00	28.00
61.14.1	All other knitted garments made of cotton & MMF yarn/fabric, when CENVAT facility has been availed.	Rs. 20.00 (Rs. twenty only) per Kg.	All Customs
61.15	All other Knitted garments made of MMF yarn/fabric, when CENVAT facility has not been availed.	Rs.53.50 (Rs. fiftythree and paise fifty only) per Kg of blend.	20.00	33.50
61.15.1	All other knitted garments made of MMF yarn/fabric, when CENVAT facility has been availed.	Rs. 20.00 (Rs. twenty only) per Kg. of blend.	All Customs
61.16	All wool knitwear and articles of hosiery made from woollen worsted yarn of more than 18 BWS counts (grey)	Rs.11.50(Rs. eleven and paise fifty only) per Kg.	10.50	1.00
61.17	All wool knitwear and articles of hosiery made from woollen worsted yarn of more than 18 BWS counts(dyed)	Rs.15.50(Rs. fifteen and paise fifty only) per Kg.	10.50	5.00
61.18	Knitwear and articles made wholly from hosiery/ knitted fabrics of acrylic fibres/yarn, when CENVAT facility has not been availed.	Rs.24. 50 (Rs. twentyfour and paise fifty only) per Kg	8.00	16.50
61.18.1	Knitwear and articles made wholly from hosiery/ knitted fabrics of acrylic fibres/yarn, when CENVAT facility has been availed	Rs..8.00 (Rs. eight only) per Kg.	All Customs
61.19	Articles of hosiery /knitwears made of 100% Mohair ‘with or without embroidery’ (Dyed)	Rs. 20.50 (Rs. twenty and paise fifty only) per Kg.	15.50	5.00
61.20	Articles of hosiery /knitwears made of woollen blended yarn (Synthetic content in the blended yarn not less than 65% by weight) with or without embroidery (dyed)when CENVAT facility has not been availed.	Rs. 18.00 (Rs. eighteen only) per Kg.	5.50	12.50
61.20.1	Articles of hosiery /knitwears made of woollen blended yarn (Synthetic content in the blended yarn not less than 65% by weight) with or without embroidery (dyed)when CENVAT facility has been availed..	Rs. 5.50 (Rs. five and paise fifty only) per Kg.	All Customs
61.21	Articles of hosiery /knitwears made of woollen blended yarn (Synthetic content in the blended yarn between 65% to 50% by weight) with or without embroidery(dyed) when CENVAT facility has not been availed..	Rs. 18.00 (Rs. eighteen only) per Kg.	6.50	11.50
61.21.1	Articles of hosiery /knitwears made of woollen blended yarn (Synthetic content in the blended yarn between 65% to 50% by weight) with or without embroidery(dyed) when CENVAT facility has been availed..	Rs. 6.50 (Rs. six and paise fifty only) per Kg.	All Customs
61.22	Articles of hosiery /knitwears made of woollen blended yarn (Synthetic content in the blended yarn between 35% to 49% by weight) with or without embroidery (dyed)when CENVAT facility has not been availed..	Rs. 17.00 (Rs. seventeen only) per Kg.	7.50	9.50
61.22.1	Articles of hosiery /knitwears made of woollen blended yarn (Synthetic content in the blended yarn between 35% to 49% by weight) with or without embroidery (dyed)when CENVAT facility has been availed..	Rs. 7.50 (Rs. seven and paise fifty only) per Kg.	All Customs
61.23	Articles of hosiery /knitwears made of woollen blended yarn (Synthetic content in the blended yarn below 35% by weight) with or without embroidery when CENVAT facility has not been availed.	Rs. 16.50 (Rs. sixteen and paise fifty only) per Kg.	8.50	8.00
61.23.1	Articles of hosiery /knitwears made of woollen blended yarn (Synthetic content in the blended yarn below 35% by weight) with or without embroidery when CENVAT facility has been availed.	Rs.8.50 (Rs. eight and paise fifty only) per Kg.	All Customs

CHAPTER –62 Articles of Apparel and Clothing Accessories, not Knitted or Crocheted.
62.01	Woven shirts/t-shirt/blouses/tops all sorts, made of cotton	Rs.42.00 (Rs. forty-two only) per Kg of cotton.	20.00	22.00
62.02	Woven shirts/t-shirt/blouses/tops, all sorts, made of cotton and manmade fibres/ yarn , when CENVAT facility has not been availed.	Rs.48.00 (Rs. fortyeight only) per Kg.	20.00	28.00
62.02.1	Woven shirts/t-shirt/ blouses/tops, all sorts, made of cotton & MMF/yarn, when CENVAT facility has been availed.	Rs. 20.00 (Rs. twenty only) per Kg.	All Customs
62.03	Woven shirts/t-shirt/blouses/tops,, all sorts, made of man made fibre/yarn, when CENVAT facility has not been availed.	Rs.53.50 (Rs. fiftythree and paise fifty only) per Kg of blend.	20.00	33.50
62.03.1	Woven shirts/t-shirt/blouses/tops, all sorts, of MMF/yarn, when CENVAT facility has been availed.	Rs. 20.00 (Rs. twenty only) per Kg. of blend.	All Customs
62.04	Woven Trousers/Pants, all sorts, of cotton	Rs.42.00 (Rs. forty-two only) per Kg of cotton.	20.00	22.00
62.05	Woven Trousers/Pants, all sorts, of cotton & MMF, when CENVAT facility has not been availed	Rs.48.00 (Rs. fortyeight only) per Kg.	20.00	28.00
62.05.1	Woven Trousers/Pants, all sorts, of cotton & MMF, when CENVAT facility has been availed.	Rs. 20.00 (Rs. twenty only) per Kg.	All Customs
62.06	Woven Trousers/Pants, all sorts, of MMF, when CENVAT facility has not been availed	Rs.53.50 (Rs. fiftythree and paise fifty only) per Kg of blend.	20.00	33.50
62.06.1	Woven Trousers/Pants, all sorts, of MMF, when CENVAT facility has been availed.	Rs. 20.00 (Rs. twenty only) per Kg. of blend.	All Customs
62.07	Woven jackets, all sorts, of cotton including anoraks and parkas	Rs.42.00 (Rs. forty-two only) per Kg of cotton.	20.00	22.00
62.08	Woven jackets, all sorts, of cotton & MMF including anoraks and parkas, when CENVAT facility has not been availed	Rs.48.00 (Rs. fortyeight only) per Kg.	20.00	28.00
62.08.1	Woven jackets, all sorts, of cotton & MMF including anoraks and parkas, when CENVAT facility has been availed	Rs. 20.00 (Rs. twenty only) per Kg.	All Customs
62.09	Woven jackets, all sorts, of MMF including anoraks and parkas, when CENVAT facility has not been availed	Rs.53.50 (Rs. fiftythree and paise fifty only) per Kg of blend.	20.00	33.50
62.09.1	Woven jackets, all sorts, of MMF including anoraks and parkas, when CENVAT facility has been availed	Rs. 20.00 (Rs. twenty only) per Kg. of blend.	All Customs
62.10	Ladies’/Gents’ woven dresses, of cotton all sorts, including pyjama suits, night gowns	Rs.42.00 (Rs. forty-two only) per Kg of cotton.	20.00	22.00
62.11	Ladies’/Gents’ woven dresses, all sorts,of cotton & MMF including pyjama suits, night gowns, when CENVAT facility has not been availed.	Rs.48.00 (Rs. fortyeight only) per Kg.	20.00	28.00
62.11.1	Ladies’/Gents’ woven dresses, all sorts,of cotton & MMF including pyjama suits, night gowns, when CENVAT facility has been availed.	Rs. 20.00 (Rs. twentyonly) per Kg.	All Customs
62.12	Ladies’/Gents’ woven dresses, all sorts,of MMF including pyjama suits, night gowns, when CENVAT facility has not been availed.	Rs.53.50 (Rs. fiftythree and paise fifty only) per Kg of blend.	20.00	33.50
62.12.1	Ladies’/Gents’ woven dresses, all sorts,of MMF including pyjama suits, night gowns, when CENVAT facility has been availed.	Rs. 20.00 (Rs. twenty only) per Kg. of blend.	All Customs
62.13	Ladies’/Girls’ brassiers, of cotton	Rs.8.00 (Rs. eight only) per Kg of cotton.	3.00	5.00
62.14	Ladies’/Girls’ brassiers, of cotton & MMF, when CENVAT facility has not been availed	Rs.14.00 (Rs. fourteen only) per Kg.	3.00	11.00
62.14.1	Ladies’/Girls’ brassiers, of cotton & MMF, when CENVAT facility has been availed	Rs.3.00 (Rs. three only) per Kg	All Customs
62.15	Ladies’/Girls’ brassiers, of MMF,when CENVAT facility has not been availed	Rs.19.50 (Rs. nineteen and paise fifty only) per Kg of blend.	3.00	16.50
62.15.1	Ladies’/Girls’ brassiers, of MMF, when CENVAT facility has been availed	Rs.3.00 (Rs. three only) per Kg of blend.	All Customs
62.16	All other woven garments made of cotton yarn/fabric	Rs.42.00 (Rs. forty-two only) per Kg of cotton.	20.00	22.00
62.17	All other woven garments made of cotton & MMF yarn/fabric, when CENVAT facility has not been availed.	Rs.48.00 (Rs. fortyeight only) per Kg.	20.00	28.00
62.17.1	All other woven garments made of cotton & MMF yarn/fabric, when CENVAT facility has been availed.	Rs. 20.00 (Rs. twenty only) per Kg.	All Customs
62.18	All other woven garments made of MMF yarn/fabric, when CENVAT facility has not been availed.	Rs.53.50 (Rs. fiftythree and paise fifty only) per Kg of blend.	20.00	33.50
62.18.1	All other woven garments made of MMF yarn/fabric, when CENVAT facility has been availed.	Rs. 20.00 (Rs. twenty only) per Kg. of blend.	All Customs
62.19	Readymade garments made wholly or mainly of silk.	Rs.130.00 (Rs. one hundred thirty only) per Kg.	125.00	5.00
62.20	Readymade garments made wholly or mainly of Noil silk/Noil silk yarn	Rs.30.50 (Rs. thirty and paise fifty only) per Kg. of silk content.	25.50	5.00
62.21	Natural silk high fashioned readymade silk garments with embroidery	Rs.130.00 (Rs. one hundred thirty only) per Kg. of silk content.	125.00	5.00
62.22	High fashioned readymade garments made wholly or mainly of Noil silk/Noil silk yarn	Rs.30.50 (Rs. thirty and paise fifty only) per Kg. of silk content.	25.50	5.00
62.23	Woollen Garments/ Garments made out of wool worsted blended fabrics with wool content not less than 35%, namely, suits, blazers, trousers, and jackets, excluding those made from shoddy fabric/yarn, when CENVAT facility has not been availed.	Rs.54.50 (Rs. fifty-four and paise fifty only) per Kg.	27.50	27.00
62.23.1	Woollen Garments/ Garments made out of wool worsted blended fabrics with wool content not less than 35%, namely, suits, blazers, trousers, and jackets, excluding those made from shoddy fabric/yarn, when CENVAT facility has been availed.	Rs.27.50 (Rs. twentyseven and paise fifty only) per Kg.	All Customs
62.24	Handloom/ Powerloom lungies, including such lungies falling within the scope of India item, whether or not containing radiant yarn end(s) stitched or not, if made wholly or predominantly from viscose staple fibre, when CENVAT facility has not been availed.	Rs.18.00 (Rs. eighteen only) per Kg.	1.50	16.50
62.24.1	Handloom/ Powerloom lungies, including such lungies falling within the scope of India item, whether or not containing radiant yarn end(s) stitched or not, if made wholly or predominantly from viscose staple fibre, when CENVAT facility has been availed.	Re.1.50 (Re. one and paise fifty only) per Kg.	All Customs
62.25	All others including lungies made predominantly of cotton commonly known as Sungits.	Rs.8.00 (Rs. eight only) per Kg	3.00	5.00
62.26	Handloom/ Powerloom Lungies made of silk including Lungies commonly known as Sungits.	Rs.130.00 (Rs. one hundred thirty only) per Kg. of silk content.	125.00	5.00
62.27	Handloom/Powerloom Lungies (including Lungies commonly known as Sungits) made of Noil silk/Noil silk yarn.	Rs.30.50 (Rs. thirty and paise fifty only) per Kg. of silk content.	25.50	5.00
62.28	Made up articles produced out of fabric made wholly or mainly of silk	Rs.130.00 (Rs. one hundred thirty only) per Kg. of silk content.	125.00	5.00
62.29	Made-up articles made out of fabric made wholly or mainly of Noil silk/Noil silk yarn	Rs.30.50 (Rs. thirty and paise fifty only) per Kg. of silk content.	25.50	5.00
62.30	Undyed all wool shawls/ embroidered shawls (including rumals)manufactured from woven fabrics containing only woollen worsted yarn of more than 18 BWS counts in the warp and weft side irrespective of nature of yarn/zari for embroidery.	Rs.16.50 (Rs. sixteen and paise fifty only) per Kg.	15.50	1.00
62.31	Dyed all wool shawls/embroidered shawls (including rumals)manufactured from woven fabrics containing only woollen worsted yarn of more than 18 BWS counts in the warp and weft side irrespective of nature of yarn/zari for embroidery	Rs. 20.50 (Rs. twenty and paise fifty only) per Kg.	15.50	5.00
62.32	Undyed, all other woollen shawls/ embroidered shawls (including Jamavar shawls and Rumals) manufactured from woven fabrics containing predominantly (by weight) only woollen worsted yarn of more than 18 BWS counts.	Rs.16.50 (Rs. sixteen and paise fifty only) per Kg.	15.50	1.00
62.33	All other woollen shawls /embroidered shawls (including rumals manufactured from woven fabrics containing predominantly (by weight) only woollen worsted yarn of above 18 BWS counts, if dyed.	Rs. 20.50 (Rs. twenty and paise fifty only) per Kg.	15.50	5.00
62.34	Undyed , Blended shawls (including shawls and rumals) containing wool /acrylic /nylon/polyester fibre/viscose fibre with or without other natural fibres like Mohair, Angora, etc. when CENVAT facility has not been availed.	Rs 17.50 (Rs.seventeen and paise fifty only) per Kg.	10.50	7.00
62.34.1	Undyed , Blended shawls (including shawls and rumals) containing wool /acrylic /nylon/polyester fibre/viscose fibre with or without other natural fibres like Mohair, Angora, etc. when CENVAT facility has been availed.	Rs 10.50 (Rs. ten and paise fifty only) per Kg.	All Customs
62.35	Dyed, Blended shawls (including shawls and rumals) containing wool /acrylic /nylon/polyester fibre/viscose fibre with or without other natural fibres like Mohair, Angora, etc when CENVAT facility has not been availed.	Rs 21.50 (Rs. twentyone and paise fifty only) per Kg.	10.50	11.00
62.35.1	Dyed, Blended shawls (including shawls and rumals) containing wool /acrylic /nylon/polyester fibre/viscose fibre with or without other natural fibres like Mohair, Angora, etc when CENVAT facility has been availed.	Rs 10.50 (Rs. ten and paise fifty only) per Kg.	All Customs
62.36	Readymade garments man’s suit sets made out of nylon fabric/taffeta when CENVAT facility has not been availed.	Rs.66.00 (Rs. sixty-six only) per Kg.	21.00	45.00
62.36.1	Readymade garments man’s suit sets made out of nylon fabric/taffeta when CENVAT facility has been availed.	Rs.21.00 (Rs. twentyone only) per Kg.	All Customs

CHAPTER –63 Articles of Apparel and Clothing Accessories, not Knitted or Crocheted.
63.01	Undyed Blankets manufactured from yarn in which wool predominates by weight when CENVAT facility has not been availed.	Rs.16.50 (Rs. sixteen and paise fifty only) per Kg. of wool content	15.50	1.00
63.01.1	Undyed Blankets manufactured from yarn in which wool predominates by weight when CENVAT facility has been availed.	Rs.15.50 (Rs. fifteen and paise fifty only) per Kg. of wool content	All Customs
63.02	Dyed Blankets manufactured from yarn in which wool predominates by weight when CENVAT facility has not been availed.	Rs. 20.50 (Rs. twenty and paise fifty only) per Kg. of wool content	15.50	5.00
63.02.1	Dyed Blankets manufactured from yarn in which wool predominates by weight when CENVAT facility has been availed.	Rs.15.50 (Rs. fifteen and paise fifty only) per Kg. of wool content	All Customs
63.03	Dyed/Processed Handloom Madeups (made of cotton)	Rs.8.00 (Rs. eight only) per Kg of cotton content	3.00	5.00
63.04	Dyed/Processed Handloom Madeups (made of man-made fibres/yarn) when CENVAT facility has not been availed.	Rs. 19.50 (Rs. nineteen and paise fifty only) per Kg. of yarn/fibre content	3.00	16.50
63.04.1	Dyed/Processed Handloom Madeups (made of man-made fibres/yarn) when CENVAT facility has been availed.	Rs.3.00 (Rs. three only) per Kg. of yarn/fibre content	All Customs
63.05	Dyed and/or Printed Made-ups made from 100% polyester filament yarn / texturised yarn ‘ with or without embroidery’ and /or ‘ with or without metallised yarn’ , when CENVAT facility has not been availed.	Rs. 26.00 (Rs. twentysix only) per Kg. of yarn content	2.50	23.50
63.05.1	Dyed and/or Printed Made-ups made from 100% polyester filament yarn / texturised yarn ‘ with or without embroidery’ and /or ‘ with or without metallised yarn’ when CENVAT facility has been availed.	Rs. 2.50 (Rs. two and paise fifty only) per Kg. of yarn content	All Customs
63.06	Bleached Dyed and/or Printed Polyester-cotton blended Madeups ‘ with or without embroidery’ and /or ‘ with or without metallised yarn’ (Polyester content more than 50% by weight) when CENVAT facility has not been availed.	Rs.14.00 (Rs. fourteen only) per kg. of blend content	2.00	12.00
63.06.1	Bleached Dyed and/or Printed Polyester-cotton blended Madeups ‘ with or without embroidery’ and /or ‘ with or without metallised yarn’ (Polyester content more than 50% by weight) when CENVAT facility has been availed.	Rs.2.00 (Rs. two only) per kg. of blend content	All Customs
63.07	All other dyed/processed made ups including Tassels, throws, Dupattas, Shawls, Stoles, Scarves, Umeries, Patkas, Arab Rumals, Subhayyas and Khangas, made of man-made filament yarn/fibre, when CENVAT facility has not been availed.	Rs. 19.50 (Rs. nineteen and paise fifty only) per Kg. of yarn/fibre content	3.00	16.50
63.07.1	All other dyed/processed made ups including Tassels, throws, Dupattas, Shawls, Stoles, Scarves, Umeries, Patkas, Arab Rumals, Subhayyas and Khangas, made of man-made filament yarn/fibre, when CENVAT facility has been availed.	Rs.3.00 (Rs. three only) per Kg. of yarn/fibre content	All Customs
63.08	All other undyed/unprocessed/grey made ups including Tassels and throws, made of man-made filament yarn/fibre, when CENVAT facility has not been availed.	Rs.15.50 (Rs. fifteen and paise fifty only) per Kg. of yarn/fibre content	3.00	12.50
63.08.1	All other undyed/ unprocessed/grey made ups including Tassels and throws, made of man-made filament yarn/fibre, when CENVAT facility has been availed.	Rs. 3.00 (Rs. three only) per Kg. of yarn/fibre content	All Customs
63.09	All other dyed /processed made ups including Tassels and throws, made of cotton	Rs.8.00 (Rs. eight only) per Kg of cotton content	3.00	5.00
63.10	All other undyed /unprocessed /grey made ups including Tassels and throws, made of cotton (including handlooms)	Rs.4.00 (Rs. four only) per Kg. of cotton content	3.00	1.00
63.11	All other dyed /processed made ups including Bath Mats, Tassels and throws, etc. made of cotton with rubber / latex backing	Rs.8.00 (Rs. eight only) per Kg. of cotton content	3.00	5.00
63.12	All other dyed /processed made ups including Bath Mats, Tassels and throws, etc. made of manmade fibre/filament yarn with rubber / latex backing when CENVAT facility has not been availed.	Rs. 19.50 (Rs. nineteen and paise fifty only) per Kg of yarn/fibre content	3.00	16.50
63.12.1	All other dyed /processed made ups including Bath Mats, Tassels and throws, etc. made of manmade fibre/filament yarn with rubber / latex backing when CENVAT facility has been availed.	Rs. 3.00 (Rs. three only) per Kg. of yarn/fibre content	All Customs
63.13	All kinds of undyed cotton bags and cotton storage bags, with or without linings/ trimmings of any textile material, with or without any metal /wooden /plastic attachments/ accessories	Rs.4.00 (Rs. four only) per Kg. of cotton content	3.00	1.00
63.14	All kinds of Dyed cotton bags and cotton storage bags, with or without linings/ trimmings of any textile material, with or without any metal /wooden /plastic attachments/ accessories	Rs.8.00 (Rs. eight only) per Kg. of cotton content	3.00	5.00
63.15	All kinds of undyed polyester/rayonbags (including storage bags), with or without linings/ trimmings of any textile material, with or without any metal /wooden /plastic attachments/Accessories, when CENVAT facility has not been availed.	Rs. 14.00 (Rs. fourteen only) per Kg of blend content	1.50	12.50
63.15.1	All kinds of undyedpolyester/rayonbags (including storage bags), with or without linings/ trimmings of any textile material, with or without any metal /wooden /plastic attachments/Accessories, when CENVAT facility has been availed.	Rs.1.50 (Re. one and paise fifty only) per kg. of blend content	All Customs
63.16	All kinds of dyed polyester/rayon bags (including storage bags), with or without linings/ trimmings of any textile material, with or without any metal / w o o d e n / p l a s t i c attachments/Accessories, when CENVAT facility has not been availed.	Rs. 18.00 (Rs. eighteen only) per Kg. of blend content	1.50	16.50
63.16.1	All kinds of Dyedpolyester/rayonbags (including storage bags), with or without linings/ trimmings of any textile material, with or without any metal /wooden /plastic attachments/Accessories, when CENVAT facility has been availed.	Rs.1.50 (Re. one and paise fifty only) per kg. of blend content	All Customs
63.17	Acrylic Shawls (Acrylic content 100%) when CENVAT facility has not been availed.	Rs.24.50 (Rs. twentyfour and paise fifty only) per Kg. of yarn content	8.00	16.50
63.17.1	Acrylic Shawls (Acrylic content 100%) when CENVAT facility has been availed.	Rs.8.00 (Rs. eight only) per kg. of yarn content	All Customs
63.18	Blankets /blazer Cloth/ vallour / overcoating/ jacketing cloth made of synthetic waste/Woollen waste/ Woollen rags/ synthetic rags/Scoured wool	Rs.10.00 (Rs. ten only) per kg. of blend content	5.00	5.00
63.19	Acrylic Blankets when CENVAT facility has not been availed.	Rs.24.00 (Rs. twentyfour only) per Kg. of yarn content	7.50	16.50
63.19.1	Acrylic Blankets when CENVAT facility has been availed.	Rs.7.50 (Rs. seven and paise fifty only) per kg. of yarn content	All Customs
63.20	Undyed cotton Terry Towels, and other made-up articles made of terry towelling cloth,	Rs.4.00 (Rs. four only) per Kg. of cotton content	3.00	1.00
63.21	Dyed cotton Terry Towels, and other made-up articles made with terry towelling cloth	Rs. 8.00 (Rs. eight only) per Kg of cotton content	3.00	5.00

CHAPTER –64 Footwear, Gaiters and the like; Parts of such Articles.
	Footwear with leather uppers excluding those with tyre soles.
64.01	Leather Footwears, namely, Boots, Half Boots and Shoes for Ladies/Gents/Children , (excluding those manufactured from duty free finished leather imported under Notification No.21/2002-Cus. dated the 1st March, 2002) when CENVAT facility has not been availed	7.9% (seven point nine per cent. only) of f.o.b. value subject to a maximum of Rs.61.00 (Rs. sixty one only) per pair	3.1%	4.8%
64.01.1	Leather Footwears, namely, Boots, Half Boots and Shoes for Ladies/ Gents/Children (excluding those manufactured from duty free finished leather imported under Notification No. 21/2002-Cus. dated the 1st March, 2002) when CENVAT facility has been availed.	3.1% (three point one per cent. only) of f.o.b. value subject to a maximum of Rs.24.00 (Rs. twenty-four only) per pair	All Customs
64.02	Leather Footwears, namely, Boots, Half Boots and Shoes for Ladies/Gents/Children , manufactured from duty free finished leather imported under Notification No.21/2002-Cus. dated the 1st March, 2002) when CENVAT facility has not been availed	4.55%( four point five five per cent. only) of f.o.b. value subject to a maximum of Rs.36.10 (Rs. thirty six and paise ten only) per pair	1.5%	3.05%
64.02.1	Leather Footwears, namely, Boots, Half Boots and Shoes for Ladies/Gents/Children , manufactured from duty free finished leather imported under Notification No.21/2002-Cus. dated the 1st March, 2002) when CENVAT facility has been availed	1.5%( one point five per cent. only) of f.o.b. value subject to a maximum of Rs.11.80 (Rs. eleven and paise eighty only) per pair	All Customs
64.03	Leather Footwears, namely, Boots, Half Boots and Shoes for Ladies/Gents/Children manufactured by Units operating under Section 65 of the Customs Act, 1962 and not manufactured out of duty free finished leather subject to the production of a certificate from the Bond Officers that the goods have not been manufactured out of duty free finished leather	1.85% (one point eight five per cent. only) of f.o.b. value subject to a maximum of Rs.15.45 (Rs. fifteen and paise forty five only) per pair	0.65%	1.2%
64.04	Leather Sandals, namely, for Gents/ Ladies/ Children (excluding those manufactured from duty free finished leather imported under Notification No.21/2002-Cus. dated the 1st March, 2002) when CENVAT facility has not been availed	7.3% (seven point three per cent. only) of f.o.b. value subject to a maximum of Rs.23.90 (Rs. twenty-three and paise ninety only) per pair	2.5%	4.8%
64.04.1	Leather Sandals, namely, for Gents/ Ladies/ Children (excluding those manufactured from duty free finished leather imported under Notification No.21/2002-Cus. dated the 1st March, 2002) when CENVAT facility has been availed	2.5%( two point five per cent. only) of f.o.b. value subject to a maximum of Rs. 8.20 (Rs. eight and paise twenty only) per pair	All Customs
64.05	Leather Sandals, namely, for Gents/ Ladies/ Children manufactured from duty free finished leather imported under Notification No.21/2002-Cus. dated the 1st March, 2002) when CENVAT facility has not been availed	4.4% (four point four per cent. only) of f.o.b. value subject to a maximum of Rs. 18.30 (Rs. eighteen and paise thirty only) per pair	1.4%	3.0%
64.05.1	Leather Sandals, namely, for Gents/ Ladies/ Children manufactured from duty free finished leather imported under Notification No.21/2002-Cus. dated the 1st March, 2002) when CENVAT facility has been availed	1.4%( one point four per cent. only) of f.o.b. value subject to a maximum of Rs. 5.80 (Rs. five and paise eighty only) per pair	All Customs
64.06	Leather Chappals, namely, for Gents/ Ladies/ Children (excluding those manufactured from duty free finished leather imported under Notification No.21/2002-Cus. dated the 1st March, 2002) when CENVAT facility has not been availed	4.7% (four point seven per cent. only) of f.o.b. value subject to a maximum of Rs.17.80 (Rs. seventeen and paise eighty only) per pair	1%	3.7%
64.06.1	Leather Chappals, namely, for Gents/ Ladies/ Children (excluding those manufactured from duty free finished leather imported under Notification No.21/2002-Cus. dated the 1st March, 2002) when CENVAT facility has been availed	1% (one per cent. only) of f.o.b. value subject to a maximum of Rs. 3.80 (Rs. three and paise eighty only) per pair	All Customs
64.07	Leather Chappals, namely, for Gents/ Ladies/ Children manufactured from duty free finished leather imported under Notification No.21/2002-Cus. dated 1st March, 2002) when CENVAT facility has not been availed.	3%( three per cent. only) of f.o.b. value subject to a maximum of Rs.9.00 (Rs. nine only) per pair.	All C. Excise
64.08	Rubber canvas footwear, when CENVAT facility has not been availed	4.7% (four point seven per cent. only) of f.o.b. value subject to a maximum of Rs.4.80 (Rs. four and paise eighty only) per pair	0.6%	4.1%
64.09	Synthetic Footwear, when CENVAT facility has not been availed.	8% (eight per cent. only) of f.o.b. value subject to a maximum of Rs.50.00 (Rs. fifty only) per pair.	All C. Excise
	Leather uppers including lasted uppers with or without accessories like insoles, socks, lining, heel covers and other embellishments
64.10	Leather Footwear Uppers, namely, Boot Uppers, Half Boot Uppers and Shoe Uppers for Ladies/Gents/Children, (excluding those manufactured from duty free finished leather imported under Notification No.21/2002-Cus. dated the 1st March, 2002) when CENVAT facility has not been availed	7.3 % (seven point three per cent. only) of f.o.b. value subject to a maximum of Rs.43.70(Rs. fortythree and paise seventy only) per pair	2.3%	5%
64.10.1	Leather Footwear Uppers, namely, Boot Uppers, Half Boot Uppers and Shoe Uppers for Ladies/ Gents/Children (excluding those manufactured from duty free finished leather imported under Notification No. 21/2002-Cus. dated the 1st March, 2002) when CENVAT facility has been availed	2.3% (two point three per cent. only) of f.o.b. value subject to a maximum of Rs.13.80 (Rs. thirteen and paise eighty only) per pair	All Customs
64.11	Leather Footwear Uppers, namely, Boot Uppers, Half Boot Uppers and Shoe Uppers for Ladies/Gents/Children,manufactured from duty free finished leather imported under Notification No.21/2002-Cus. dated the 1st March, 2002) when CENVAT facility has not been availed	4.5 %(four point five per cent. only) of f.o.b. value subject to a maximum of Rs.26.90 (Rs. twenty six and paise ninety only) per pair	1.0%	3.5%
64.11.1	Leather Footwear Uppers, namely, Boot Uppers, Half Boot Uppers and Shoe Uppers for Ladies/Gents/Children,manufactured from duty free finished leather imported under Notification No.21/2002-Cus. dated the 1st March, 2002) when CENVAT facility has been availed	1.0%(one per cent. only) of f.o.b. value subject to a maximum of Rs.6.00 (Rs. six only) per pair	All Customs
64.12	Leather Footwear Uppers, namely, Boot Uppers, Half Boot Uppers and Shoe Uppers for Ladies/Gents/Children manufactured by Units operating under Section 65 of the Customs Act, 1962 and not manufactured out of duty free finished leather subject to the production of a certificate from the Bond Officers that the goods have not been manufactured out of duty free finished leather	2.2%(two point two per cent. only) of f.o.b. value subject to a maximum of Rs.18.20 (Rs. eighteen and paise twenty only) per pair	1.0%	1.2%
64.13	Leather Sandal Uppers, namely, for Gents/ Ladies/ Children (excluding those manufactured from duty free finished leather imported under Notification No.21/2002-Cus. dated the 1st March, 2002) when CENVAT facility has not been availed	5.5% (five point five per cent. only) of f.o.b. value subject to a maximum of Rs.18.00 (Rs. eighteen only) per pair	1.1%	4.4%
64.13.1	Leather Sandal Uppers, namely, for Gents/ Ladies/ Children (excluding those manufactured from duty free finished leather imported under Notification No.21/2002-Cus. dated the 1st March, 2002) when CENVAT facility has been availed	1.1% (one point one per cent. only) of f.o.b. value subject to a maximum of Rs.3.60 (Rs. three and paise sixty only) per pair	All Customs
64.14	Leather Sandal Uppers, namely, for Gents/ Ladies/ Children manufactured from duty free finished leather imported under Notification No.21/2002-Cus. dated the 1st March, 2002) when CENVAT facility has not been availed	2.6%(two point six per cent only) of f.o.b. value) subject to a maximum of Rs.8.80 (Rs. eight and paise eighty only) per pair	All C. Excise
64.15	Soles made of leather and other parts of footwear mainly made of leather not manufactured from duty free finished leather imported under Notification No.17/2002- Cus dated the 1st March, 2002), when CENVAT facility has not been availed	2.8%(two point eight per cent only) of f.o.b. value	1.2%	1.6%
CHAPTER –65 Headgear and Parts thereof.
CHAPTER –66 Umbrella, Sun Umbrellas, Walking Sticks, Seat Sticks, Whips, Riding, Crops and Parts thereof.
CHAPTER –67 Prepared feathers and down and Articles made of feathers or of down; Artificial Flowers, Articles of human hair.

CHAPTER –68 Articles of Stone, Plaster, Cement, Asbestos, Mica or similar materials.
68.01	Asbestos Cement Pressure Pipes and Couplings	Rs.423.00 (Rs. four hundred twenty-three only) per M.T.	All Customs
68.02	Asbestos Cement products, not elsewhere specified, when CENVAT facility has not been availed	Rs.428.00 (Rs. four hundred twenty-eight only) per M.T.	263.00	165.00
68.02.1	Asbestos Cement products, not elsewhere specified, when CENVAT facility has been availed	Rs.263.00 (Rs. two hundred sixty-three only) per M.T.	All Customs
CHAPTER –69 Ceramic Products .
CHAPTER –70 Glass & Glassware
70.01	Bicycle Mirror	Rs.1.10 (Rs. one and paise ten only) per piece	0.25	0.85
70.02	Glass Art ware/ Handicrafts	Rs.4.00(Rs. four only) per Kg.	All C. Excise
70.03	Laboratory Glass ware, when CENVAT facility has not been availed	Rs.214.00(Rs. two hundred fourteen only) per M.T.	86.00	128.00
70.03.1	Laboratory Glass ware, when CENVAT facility has been availed	Rs.86.00 (Rs. eightysix only) per M.T.	All Customs.
CHAPTER –71 Natural or Cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coins.
71.01	Brass Jewellery , when CENVAT facility has not been availed	Rs.23.40(Rs.twenty three and paise forty only) per kg. of brass content	9.20	14.20
71.01.1	Aluminium Jewellery when CENVAT facility has not been availed.	Rs.13.00 (Rs. thirteen only) per kg. of aluminium content.	All C. Excise
71.02	Plastic Imitation Jewellery with or without embellishments, when CENVAT facility has not been availed	Rs. 3.10 (Rs. three and paise ten only) per kg.	0.70	2.40
71.02.1	Plastic Imitation Jewellery with or without embellishments, when CENVAT facility has been availed.	Re.0.70 (Paise seventy only) per kg.	All Customs
71.03	Plastic Bangles with or without embellishments, when CENVAT facility has not been availed	Rs.3.50 (Rs. three and paise fifty only) per kg.	3.00	0.50
71.03.1	Plastic Bangles with or without embellishments, when CENVAT facility has been availed.	Rs.3.00 (Rs. three only) per kg.	All Customs
CHAPTER –72 Iron & Steel.
72.01	Bright bars made out of Stainless Steel having Nickel content of 8% when CENVAT facility has not been availed.	Rs.13554.00 (Rs. thirteen thousand five hundred fifty-four only) per M.T.	3074.00	10480.00
72.01.1	Bright bars made out of Stainless Steel having Nickel content of 8% when CENVAT facility has been availed.	Rs.3074.00 (Rs. three thousand seventy-four only) per M.T.	All Customs
72.02	Bright bars made out of mild Steel when CENVAT facility has not been availed.	Rs.1755..00 (Rs. one thousand seven hundred fifty-five only) per M.T.	320.00	1435.00
72.02.1	Bright bars made out of mild Steel when CENVAT facility has been availed.	Rs.320 (Rs. three hundred twenty only) per M.T.	All Customs
72.03	Bright bars made out of items other than Stainless Steel and mild steel when CENVAT facility has not been availed.	Rs.1755..00 (Rs. one thousand seven hundred fifty-five only) per M.T.	320.00	1435.00
72.03.1	Bright bars made out of items other than Stainless Steel and mild steel when CENVAT facility has been availed.	Rs.320 (Rs. three hundred twenty only) per M.T.	All Customs
72.04	Cold Rolled Galvanised colour coated Non-alloy steel sheets/hoops and strips/wide coils (plain/corrugated).	Rs.625.00 (Rs. six hundred twentyfive only) per M.T.	All Customs
72.05	Ferro Chrome/Charged chrome.	Rs.344.00 (Rs. three hundred forty-four only) per M.T.	All Customs
72.06	Ferro Manganese (Fe Mn).	Rs.344.00 (Rs. three hundred forty-four only) per M.T.	All Customs
72.07	Ferro Silicon (Fe Si).	Rs.643.00 (Rs. six hundred forty-three only) per M.T.	All Customs
72.08	Cold Rolled Galvanised Nonalloy steel sheets/hoops and strips/wide coils /circles (plain/corrugated).	Rs.625.00 (Rs. six hundred twentyfive only) per M.T.	All Customs
72.09	Gas based direct reduced iron (Hot Briquetted Iron/Sponge Iron), when CENVAT facility has not been availed.	Rs.516.00 (Rs. five hundred sixteen only) per M.T.	117.00	399.00
72.09.1	Gas based direct reduced iron (Hot Briquetted Iron/Sponge Iron),when CENVAT facility has been availed.	Rs. 117.00 (Rs. one hundred seventeen only) per M.T.	All Customs
72.10	High Speed Steel (cobalt grade) bars & rods/wires/special profiles/flat rolled products.	Rs.1570.00 (Rs. one thousand five hundred seventy only) per M.T.	All Customs
72.11	High Speed Steel (non-cobalt grade) bars & rods/wires/special profiles/flat rolled products.	Rs.1055.00 (Rs. one thousand fifty-five only) per M.T.	All Customs
72.12	Hot Rolled Galvanised Non-alloy steel sheets/hoops and strips/wide coils / (plain/corrugated).	Rs.625.00 (Rs. six hundred twentyfive only) per M.T.	All Customs
72.13	Non-alloy Steel ingots, billets, blooms and slabs.	Rs.320.00 (Rs. three hundred twenty only) per M.T.	All Customs
72.14	Silicomanganese.	Rs.643.00 (Rs. six hundred forty-three only) per M.T.	All Customs
72.15	Stainless Steel Wires, when CENVAT facility has not been availed.	Rs.11160.00(Rs. eleven thousand one hundred sixty only) per M.T.	All C. Excise
72.16	CR Stainless Steel Sheets/Hoops & Strips/Wide Coils/Circles with/without annealing/skin passing.	Rs.3074.00 (Rs. three thousand seventy-four only) per M.T.	All Customs
72.17	Hot Rolled non-Alloy Steel Plates/ Wide Coils/ Hoops & Strips (including skelp).	Rs.320.00 (Rs. three hundred twenty only) per M.T.	All Customs
72.18	Ferro Chrome (containing by weight minimum 60% Chromium and Max. 1.5% carbon (produced by Silico Thermic Reduction Process).	Rs.505 (Rs. five hundred five only) per M.T.	All Customs
72.19	Ferro Molybdenum (60-65% Molybdenum).	Rs.42.00 (Rs. fortytwo only) per kg.	All Customs
72.20	Alloy Steel (other than stainless steel) Ingots, Semis (Blooms/Billets/Slabs), Bars and Rods (including Rounds/Flats/Hexagon/Octagon Wire rods etc.), Angles, Shapes & Sections (including Special profiles), Plates, Hot Rolled Sheets/Hoops and Strips (including Skelp)/Wide Coils.	Rs.320.00 (Rs. three hundred twenty only) per M.T.	All Customs
72.21	Coal based Direct Reduced Iron (Briquetted Iron/Sponge Iron).	Rs.245.00 (Rs. two hundred forty-five only) per M.T.	All Customs
72.22	Cold Rolled (including Full Hard/Half Hard/Annealed and/or Skin Passed/Temper Passed) Non- Alloy /Alloy Steel (excluding Stainless Steel) Sheets/Hoops and Strips/Wide Coils, including CRCA.	Rs.320.00 (Rs. three hundred twenty only) per M.T.	All Customs
72.23	Iron Ore Pellets (from Limonite Ore).	Rs.40.00 (Rs. forty only) per M.T.	All Customs
72.24	Iron Ore Pellets (from Haematite Ore.	Rs.40.00 (Rs. forty only) per M.T.	All Customs
72.25	Pig Iron/Hot metal.	Rs.320.00 (Rs. three hundred twenty only) per M.T.	All Customs
CHAPTER –73 Articles of Iron or Steel
73.01	Welded galvanised steel pipes and tubes of wall thickness exceeding 5 mm. made of hot rolled steel sheets/strips/ coils/plates when CENVAT facility has not been availed	Rs.3975.00 (Rs. three thousand nine hundred seventy-five only) per M.T.	625.00	3350.00
73.01.1	Welded galvanised steel pipes and tubes of wall thickness exceeding 5 mm. made of hot rolled steel sheets/strips/ coils/plates when CENVAT facility has been availed	625.00 (Rs. six hundred twenty-five only) per M.T.	All Customs
73.02	Welded galvanised steel pipes and tubes of wall thickness of 5 mm. or below made of hot rolled steel sheets/strips/ coils/plates when CENVAT facility has not been availed	Rs.4313.00 (Rs. four thousand three hundred thirteen only) per M.T.	775.00	3538.00
73.02.1	Welded galvanised steel pipes and tubes of wall thickness of 5 mm. or below made of hot rolled steel sheets/strips/ coils/plates when CENVAT facility has been availed	Rs.775.00 (Rs. seven hundred seventy-five only) per M.T.	All Customs
73.03	Cast iron products, namely, Cast Iron Pipe fittings, unmachined sanitary castings and unmachined industrial casting, when CENVAT facility has not been availed.	Rs.2312.00 (Rs. two thousand three hundred twelve only) per M.T.	320.00	1992.00
73.03.1	Cast iron products, namely, Cast Iron Pipe fittings, unmachined sanitary castings and unmachined industrial casting, when CENVAT facility has been availed.	Rs.320.00 (Rs. three hundred twenty only) per M.T.	All Customs
73.04	Galvanised transmission line towers when CENVAT facility has not been availed	Rs.4325.00 (Rs. four thousand three hundred twenty-five only) per M.T.	700.00	3625.00
73.04.1	Galvanised transmission line towers when CENVAT facility has been availed	Rs.700.00 (Rs. seven hundred only) per M.T.	All Customs
73.05	Galvanised parts, components and accessories of transmission line towers made of steel when CENVAT facility has not been availed	Rs.4325.00 (Rs. four thousand three hundred twenty-five only) per M.T.	700.00	3625.00
73.05.1	Galvanised parts, components and accessories of transmission line towers made of steel when CENVAT facility has been availed	Rs.700.00 (Rs. seven hundred only) per M.T.	All Customs
73.06	Articles made of Hot dipped Galvanised Steel wires, of 22 SWG and finer, all sorts when CENVAT facility has not been availed	Rs.4530.00 (Rs. four thousand five hundred thirty only) per M.T.	775.00	3755.00
73.06.1	Articles made of Hot dipped Galvanised Steel wires, of 22 SWG and finer, all sorts when CENVAT facility has been availed	Rs.775.00 (Rs. seven hundred seventy-five only) per M.T.	All Customs
73.07	Galvanised Steel wire ropes, all sorts, including locked coil wire ropes, all sorts with or without fibre core when CENVAT facility has not been availed	Rs.4445.00 (Rs. four thousand four hundred forty-five only) per M.T.	865.00	3580.00
73.07.1	Galvanised Steel wire ropes, all sorts, including locked coil wire ropes, all sorts with or without fibre core when CENVAT facility has been availed	Rs.865.00 (Rs. eight hundred sixty-five only) per M.T.	All Customs
73.08	Components/Spare Parts of bicycle / cycle rickshaw, namely, chains.	Rs. 1.75 (Re. one and paise seventy-five only) per chain.	All C. Excise
73.09	Components/ Spare Parts of motor vehicles, namely, Automotive Timing Chain subject to the declaration on the shipping bill that the export product is made of duty paid imported steel duly supported by a certificate from the Chartered Engineer to this effect when CENVAT facility has not been availed.	Rs.10408.00 (Rs. ten thousand four hundred eight only) per M.T.of steel content	4592.00	5816.00
73.09.1	Components/ Spare Parts of motor vehicles, namely, Automotive Timing Chain subject to the declaration on the shipping bill that the export product is made of duty paid imported steel duly supported by a certificate from the Chartered Engineer to this effect, when CENVAT facility has been availed	Rs.4592.00 (Rs. four thousand five hundred ninety-two only) per M.T.of steel content	All Customs
73.10	Components/ spare parts of motor vehicles (galvanised), namely, Wheel Hub Bolts when CENVAT facility has not been availed	Rs.4495.00 (Rs. four thousand four hundred ninety-five only) per M.T. of steel content	625.00	3870.00
73.10.1	Components/ spare parts of motor vehicles (galvanised), namely, Wheel Hub Bolts when CENVAT facility has been availed	Rs.625.00 (Rs. six hundred twentyfive only) per M.T. of steel content	All Customs
73.11	Components/ spare parts of motor vehicles (galvanised), namely, Wheel Hub Nuts when CENVAT facility has not been availed.	Rs.4360.00 (Rs. four thousand three hundred sixty only) per M.T. of steel content	625.00	3735.00
73.11.1	Components/ spare parts of motor vehicles (galvanised), namely, Wheel Hub Nuts when CENVAT facility has been availed	Rs.625.00 (Rs. six hundred twentyfive only) per M.T. of steel content	All Customs
73.12	Components/ spare parts of motor vehicles (galvanised), namely, Centre/U Bolt when CENVAT facility has not been availed	Rs.4170.00 (Rs. four thousand one hundred seventy only) per M.T. of steel content	625.00	3545.00
73.12.1	Components/ spare parts of motor vehicles (galvanised), namely, Centre/U Bolt when CENVAT facility has been availed.	Rs.625.00 (Rs. six hundred twentyfive only) per M.T. of steel content	All Customs
73.13	Components/Spare Parts of bicycle /cyclerickshaw (galvanised), namely, Brake Screw.	Rs.4385 (Rs. four thousand three hundred eighty-five only) per M.T. of steel content	625.00	3760.00
73.14	Components/ Spare Parts of motor vehicles, (galvanised), namely, Hub Bolt, subject to the declaration on the shipping bill that the export product is made of duty paid imported steel duly supported by a certificate from Chartered Engineer to this effect, when CENVAT facility has not been availed	Rs.6993.00 (Rs. six thousand nine hundred ninety-three only) per M.T. of steel content	2302.00	4691.00
73.14.1	Components/ Spare Parts of motor vehicles(galvanised), namely, Hub Bolt, subject to the declaration on the shipping bill that the export product is made of duty paid imported steel duly supported by a certificate from Chartered Engineer to this effect, when CENVAT facility has been availed	Rs.2302.00 (Rs. two thousand three hundred two only) per M.T. of steel content	All Customs
73.15	Components/Spare Parts of bicycle/cycle rickshaw, namely, Cotter Pin.	Rs. 10.00 (Rs. ten only) per hundred pieces.	All C. Excise
73.16	Components/ Spare parts of motor vehicles, namely, Cotter Pins subject to a declaration on the shipping bill that the export product is made of duty paid imported steel duly supported by a certificate from the Chartered Engineer to this effect when CENVAT facility has not been availed	Rs.5297.00 (Rs. five thousand two hundred ninety-seven only) per M.T. of steel content	1558.00	3739.00
73.16.1	Components/ Spare parts of motor vehicles, namely, Cotter Pins subject to a declaration on the shipping bill that the export product is made of duty paid imported steel duly supported by a certificate from the Chartered Engineer to this effect when CENVAT facility has been availed	Rs.1558.00 (Rs. one thousand five hundred fifty-eight only) per M.T. of steel content.	All Customs
73.17	Mild Steel Paper pins and clips copper coated when CENVAT facility has not been availed	Rs.4600.00 (Rs. four thousand six hundred only) per M.T. of steel content.	485.00	4115.00
73.17.1	Mild Steel Paper pins and clips copper coated when CENVAT facility has been availed	Rs.485.00 (Rs. four hundred eighty-five only) per M.T. of steel content.	All Customs
73.18	Components/ spare parts of motor vehicles (galvanised), namely, Pin when CENVAT facility has not been availed	Rs.4357.00 (Rs. four thousand three hundred fifty-seven only) per M.T. of steel content.	625.00	3732.00
73.18.1	Components/ spare parts of motor vehicles, namely, Pin when CENVAT facility has been availed.	625.00 (Rs. six hundred twenty-five only) per M.T. of steel content.	All Customs
73.19	Components/Spare Parts of Motor Vehicles, namely Helical coil spring ( subject to a declaration on the shipping bill that the export product is made of duty paid imported steel duly supported by a certificate from the Chartered Engineer to this effect when CENVAT facility has not been availed	Rs.4498.00 (Rs. four thousand four hundred ninety-eight only) per M.T. of steel content	1323.00	3175.00
73.19.1	Components/Spare Parts of Motor Vehicles, namely Helical coil spring ( subject to a declaration on the shipping bill that the export product is made of duty paid imported steel duly supported by a certificate from the Chartered Engineer to this effect when CENVAT facility has been availed	Rs.1323.00 (Rs. one thousand three hundred twenty-three only) per M.T. of steel content	All Customs
73.20	Copper bottomed utensils made of stainless steel sheets/strips circle of 22-28 BG when CENVAT facility has not been availed	Rs.22.00 (Rs. twentytwo only) per Kg.	2.70	19.30
73.20.1	Copper bottomed utensils made of stainless steel sheets/strips circle of 22-28 BG when CENVAT facility has been availed	Rs.2.70 (Rs. two and paise seventy only) per kg.	All Customs
73.21	Handicrafts /Artware of Iron, when CENVAT facility has not been availed	Rs.2.35 (Rs. two and paise thirty-five only) per kg.	0.35	2.00
73.21.1	Handicrafts /Artware of Iron, when CENVAT facility has been availed	Re.0.35 (Paise thirtyfive only) per kg.	All Customs
73.22	Hot dipped Galvanised Iron and Steel products, all sorts, not else where specified when CENVAT facility has not been availed	Rs.4145.00 (Rs. four thousand one hundred forty-five only) per M.T.	700.00	3445.00
73.22.1	Hot dipped Galvanised Iron and Steel products, all sorts, not else where specified when CENVAT facility has been availed	Rs.700.00 (Rs. seven hundred only) per M.T.	All Customs
73.23	Articles made of non ferrous metals/metal alloys not elsewhere specified when CENVAT facility has not been availed	Drawback at the rate applicable under the relevant Serial No. in Chapters 74, 75, 78, 79 and 80 of the Drawback Table in proportion to the material content.

CHAPTER –74 Copper and Articles thereof .
74.01	Phosphor Bronze Wire Cloth, having 50% tin content, when CENVAT facility has not been availed.	Rs.86.60(Rs. eighty-six and paise sixty only) per kg.	35.00	51.60
74.01.1	Phosphor Bronze Wire Cloth, having 50% tin content, when CENVAT facility has been availed.	Rs.35.00 (Rs. thirty-five only) per kg.	All Customs
74.02	Kerosene Burners made of brass when CENVAT facility has not been availed	Rs.24.10(Rs. twenty-four and paise ten only) per kg. of brass content	9.40	14.70
74.02.1	Kerosene Burner made of brass when CENVAT facility has been availed	Rs.9.40 (Rs. nine and paise forty only) per kg. of brass content	All Customs
74.03	Pressure Stoves mainly made of brass, when CENVAT facility has not been availed.	Rs.24.10(Rs. twenty-four and paise ten only) per kg. of brass content	9.40	14.70
74.03.1	Pressure Stoves mainly made of brass, when CENVAT facility has been availed.	Rs.9.40 (Rs. nine and paise forty only) per kg. of brass content	All Customs
74.04	Sanitary and bathroom water fittings – Nickel/Chromium plated, made of gun metal, when CENVAT facility has not been availed.	Rs. 25.15 (Rs. twenty-five and paise fifteen only) per kg. of the gun metal content.	9.55	15.60
74.04.1	Sanitary and bathroom water fittings – Nickel/Chromium plated, made of gun metal, when CENVAT facility has been availed	Rs.9.55 (Rs. nine and paise fifty-five only) per kg. of the gun metal content	All Customs
74.05	Sanitary and bathroom water fittings - Without Nickel/Chromium plated, made of gun metal, when CENVAT facility has not been availed	Rs. 24.40 (Rs. twenty-four and paise forty only) per kg. of the gun metal content	9.40	15.00
74.05.1	Sanitary and bathroom water fittings – Without Nickel/Chromium plated, made of gun metal, when CENVAT facility has been availed	Rs. 9.40 (Rs. nine and paise forty only) per kg. of the gun metal content	All Customs
74.06	Sanitary and bathroom water fittings – Nickel/Chromium plated, made of brass, when CENVAT facility has not been availed	Rs.24.85 (Rs. twenty-four and paise eighty-five only) per kg. of brass content	9.55	15.30
74.06.1	Sanitary and bathroom water fittings – Nickel/Chromium plated, made of brass, when CENVAT facility has been availed	Rs. 9.55 (Rs. nine and paise fifty-five only) per kg. of brass content	All Customs
74.07	Sanitary and bathroom water fittings – Without Nickel/Chromium plated, made of brass, when CENVAT facility has not been availed	Rs.24.10(Rs. twenty-four and paise ten only) per kg. of brass content	9.40	14.70
74.07.1	Sanitary and bathroom water fittings – Without Nickel/Chromium plated, made of brass, when CENVAT facility has been availed	Rs.9.40 (Rs. nine and paise forty only) per kg. of brass content	All Customs
74.08	Brass Utensils, when CENVAT facility has not been availed	Rs.23.00 (Rs. twenty-three only) per kg. of brass content	9.00	14.00
74.08.1	Brass Utensils, when CENVAT facility has been availed	Rs.9.00 (Rs. nine only) per kg. of brass content	All Customs
74.09	Copper Utensils, when CENVAT facility has not been availed	Rs.30.80 ( Rs. thirty and paise eighty only) per kg. of copper content	9.00	21.80
74.09.1	Copper Utensils, when CENVAT facility has been availed	Rs. 9.00 ( Rs. nine only) per kg. of copper content	All Customs
74.10	Articles of Copper covered by heading 74.07 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) excluding Copper Bars/Rods; and Articles of Copper covered by headings 74.08 to 74.19 of the said Schedule.	Rs. 9.00 ( Rs. nine only) per kg. of copper content	All Customs
74.11	Articles of Gun Metal having not less than 85% of Copper Content, when CENVAT facility has not been availed	Rs.23.40 (Rs. twenty-three and paise forty only) per kg of copper content.	9.00	14.40
74.11.1	Articles of Gun Metal having not less than 85% of Copper Content, when CENVAT facility has been availed	Rs.9.00 ( Rs. nine only) per kg. of copper content.	All Customs
74.12	Brass Builder Hardware, when CENVAT facility has not been availed	Rs.24.10(Rs. twenty-four and paise ten only) per kg. of brass content	9.40	14.70
74.12.1	Brass Builder Hardware, when CENVAT facility has been availed	Rs.9.40 (Rs. nine and paise forty only) per kg. of brass content	All Customs
74.13	Other Articles of Brass (other than Brass Artware and Electroplated Nickel Silver (EPNS) Wares, when CENVAT facility has not been availed	Rs.23.00 (Rs. twenty-three only) per kg. of brass content	9.00	14.00
74.13.1	Other Articles of Brass (other than Brass Artware and Electroplated Nickel Silver (EPNS) Wares, when CENVAT facility has been availed	Rs.9.00 (Rs. nine only) per kg. of brass content	All Customs
74.14	Artware of Brass and Electroplated Nickel Silver (EPNS) Wares, when CENVAT facility has not been availed	Rs. 24.75 (Rs. twenty-four and paise seventy-five only) per kg. of brass content.	9.55	15.20
74.14.1	Artware of Brass and Electroplated Nickel Silver (EPNS) Wares, when CENVAT facility has been availed	Rs.9.55 (Rs. nine and paise fifty-five only) per kg. of brass content.	All Customs
74.15	Handicrafts of Brass	Rs.24.10(Rs. twenty-four and paise ten only) per kg. per kg. of brass content.	9.40	14.70
74.16	Handicrafts/Artware of German Silver, when CENVAT facility has not been availed.	Rs.31.20 (Rs. thirty-one and paise twenty only) per kg.	9.40	21.80
74.16.1	Handicrafts/Artware of German Silver, when CENVAT facility has been availed.	Rs.9.40 (Rs. nine and paise forty only) per kg.	All Customs
74.17	Galvanised Iron Artware with brass, when CENVAT facility has not been availed.	Rs.26.10 (Rs. twenty-six and paise ten only) per kg. of brass content.	9.40	16.70
74.17.1	Galvanised Iron Artware with brass, when CENVAT facility has been availed.	Rs.9.40 (Rs. nine and paise forty only) per kg. of brass content	All Customs
74.18	Artware of Copper, when CENVAT facility has not been availed	Rs.31.60 (Rs. thirty-one and paise sixty only) per kg. of copper content	9.20	22.40
74.18.1	Artware of Copper, when CENVAT facility has been availed	Rs.9.20 (Rs. nine and paise twenty only) per kg. of Copper content	All Customs
74.19	Handicrafts of Copper	Rs.32.40 (Rs. thirty-two and paise forty only) per kg. of copper content	9.40	23.00
74.19.1	Articles made of metal alloys/or of more than one non-ferrous metals not elsewhere specified.	Drawback rate at the rate applicable under the relevant Serial/Sub-serial No. as specified in this Table in proportion to the metallic content.
74.20	Copper Cathodes (99.99% Pure), Copper Wire Bars, Copper Bars/Rods.	Rs.6.50 (Rs. six and paise fifty only) per kg.	All Customs
CHAPTER –75 Nickel and Articles thereof .
75.01	Articles of Nickel covered by headings 75.05 to 75.08 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when CENVAT facility has not been availed.	Rs. 155.50 (Rs. one hundred fifty-five and paise fifty only) per kg. of Nickel Content	37.50	118.00
75.01.1	Articles of Nickel covered by headings 75.05 to 75.08 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when CENVAT facility has been availed.	Rs. 37.50 (Rs. thirty-seven and paise fifty only) per kg. of Nickel Content	All Customs
75.02	Articles of metal alloys/or of more than one non-ferrous metals with nickel being predominant, when CENVAT facility has been availed.	Drawback rate at the rate applicable under the relevant Serial/Sub-serial No. as specified in this Table in proportion to the material content.	All Customs
CHAPTER –76 Aluminium and Articles thereof.
76.01	Aluminium Artware household articles, excluding utensils , when CENVAT facility has not been availed.	Rs.15.30 (Rs. fifteen and paise thirty only) per kg.	All C. Excise
76.02	Aluminium Hardware/ household articles, excluding utensils, when CENVAT facility has not been availed.	Rs.15.30 (Rs. fifteen and paise thirty only) per kg.	All C. Excise
CHAPTER –77
CHAPTER –78 Lead and Articles thereof .
78.01	Articles of Lead covered by headings 78.03 to 78.06 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).	Rs. 7.30 (Rs. seven and paise thirty only) per kg. of Lead Content	All Customs
78.02	Articles of metal alloys /of more than one non-ferrous metals with Lead predominant, not elsewhere specified, when CENVAT facility has not been availed.	Drawback rate at the rate applicable under the relevant Serial/Sub-serial No. as specified in this Table in proportion to the material.
CHAPTER –79 Zinc and Articles thereof.
79.01	Articles of Zinc covered by headings 79.04 to 79.07 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).	Rs.7.75 (Rs. seven and paise seventy-five only) per kg. of Zinc content	All Customs
79.02	Articles of metal alloys /of more than one non-ferrous metals with Zinc predominant, not elsewhere specified, when CENVAT facility has not been availed..	Drawback rate at the rate applicable under the relevant Serial/Sub-serial No. as specified in this Table in proportion to the metallic content.
CHAPTER –80 Tin and Articles thereof .
80.01	Articles of Tin covered by headings 80.03 to 80.07 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).	Rs. 64.70 (Rs. sixty-four and paise seventy only) per kg. of Tin content	All Customs
80.02	Articles of metal alloys /of more than one non-ferrous metals with Tin predominant not elsewhere specified, when CENVAT facility has not been availed.	Drawback rate at the rate applicable under the relevant Serial/Sub-serial No. as specified in this Table in proportion to the material.
CHAPTER –81 Other Base Metals, Cermets, Articles thereof .

CHAPTER –82 Tools, Implements, Cutlery, Spoons and Forks, of Base Metal, Parts thereof of Base Metal
82.01	Spades/ Shovels mattocks, picks, forks and rakes, bill hooks and similar hewing tools, scythes, sickles, hay knives, hedge shears, timber wedges, etc. when CENVAT facility has not been availed.	Rs.3435.00 (Rs. three thousand four hundred thirty-five only) per M.T.	320.00	3115.00
82.01.1	Spades/ Shovels mattocks, picks, forks and rakes, bill hooks and similar hewing tools, scythes, sickles, hay knives, hedge shears, timber wedges, etc. when CENVAT facility has been availed.	Rs.320.00 (Rs. three hundred twenty only) per M.T.	All Customs
82.02	Spanners 13 Holes for Bicycle/cycle Rickshaw, when CENVAT facility has not been availed.	Rs. 6.50 (Rs. six and paise fifty only) per kg.	0.35	6.15
82.02.1	Spanners 13 Holes for Bicycle/cycle Rickshaw, when CENVAT facility has been availed.	Re.0.35 (Paise thirtyfive only) per kg.	All Customs
82.03	Galvanised Drop Forged Hand Tools when CENVAT facility has not been availed	Rs.6.40 (Rs. six and paise forty only) per kg.	0.65	5.75
82.03.1	Galvanised Drop Forged Hand Tools when CENVAT facility has been availed	Re.0.65 (Paise sixtyfive only) per kg.	All Customs
82.04	Nickel-Chrome plated Drop Forged Hand Tools when CENVAT facility has not been availed	Rs.6.55(Rs. six and paise fifty-five only) per kg.	0.55	6.00
82.04.1	Nickel-Chrome plated Drop Forged Hand Tools when CENVAT facility has been availed	Re.0.55 (Paise fiftyfive only) per kg.	All Customs
82.05	Other Drop Forged Hand Tools, when CENVAT facility has not been availed	Rs.5.75 (Rs. five and paise seventy-five only) per kg	0.35	5.40
82.05.1	Other Drop Forged Hand Tools, when CENVAT facility has been availed	Re.0.35 (Paise thirtyfive only) per kg.	All Customs
82.06	Hand Tools other than Drop Forged namely, Cast Iron Vices, when CENVAT facility has not been availed.	Rs.4.45 (Rs. four and paise forty-five only) per kg.	0.35	4.10
82.06.1	Hand Tools other than Drop Forged namely, Cast Iron Vices, when CENVAT facility has been availed.	Re.0.35 (Paise thirtyfive only) per kg.	All Customs
82.07	Hand Tools other than Drop Forged namely, other than Cast Iron Vices, when CENVAT facility has not been availed.	Rs.4.45 (Rs. four and paise forty-five only) per kg.	0.35	4.10
82.07.1	Hand Tools other than Drop Forged namely, other than Cast Iron Vices, when CENVAT facility has been availed.	Re.0.35 (Paise thirtyfive only) per kg.	All Customs
82.08	Blow lamps mainly made of brass, when CENVAT facility has not been availed	Rs.24.10 (Rs. twentyfour and paise ten only) per kg. brass content	9.40	14.70
82.08.1	Blow lamps mainly made of brass, when CENVAT facility has been availed	Rs.9.40 (Rs. nine and paise forty only) per kg. brass content	All Customs
82.09	Gear cutting tools made of Cobalt bearing high speed steel	Rs.121.00 (Rs. one hundred twenty-one only) per Kg.	All Customs
82.10	Gear cutting tools made of Non-Cobalt bearing High Speed Steel, not else- where specified	Rs.37.00 (Rs. thirtyseven only) per Kg.	All Customs
82.11	Gear cutting tools- made of Non-Cobalt bearing High Speed Steel namely Saws, segments and saw blades	Rs.37.00 (Rs. thirtyseven only) per Kg.	All Customs
82.12	Gear cutting tools- made of Non-Cobalt bearing High Speed Steel namely Drills, all sorts	Rs.37.00 (Rs. thirtyseven only) per Kg.	All Customs
82.13	Gear cutting tools- made of Non-Cobalt bearing High Speed Steel namely Reamers, all sorts	Rs.37.00 (Rs. thirtyseven only) per Kg.	All Customs
82.14	Gear cutting tools- made of Non-Cobalt bearing High Speed Steel namely Threading taps, Threading dies and chasers	Rs.37.00 (Rs. thirtyseven only) per Kg.	All Customs
82.15	Gear cutting tools- made of Non-Cobalt bearing High Speed Steel namely Shaper tools and Planer tools	Rs.37.00 (Rs. thirtyseven only) per Kg.	All Customs
82.16	Gear cutting tools- made of Non-Cobalt bearing High Speed Steel namely End mills and other milling cutters	Rs.37.00 (Rs. thirtyseven only) per Kg.	All Customs
82.17	Gear cutting tools- made of Non-Cobalt bearing High Speed Steel namely Broachers	Rs.37.00 (Rs. thirtyseven only) per Kg.	All Customs
82.18	Small Cutting Tools made of High Speed Steel Non-Cobalt bearing, not elsewhere specified	Rs.34.70 (Rs. thirtyfour and paise seventy only) per Kg.	All Customs
82.19	Welded construction tools made of High Speed Steel in combination with other steels namely Twisted drills	Rs.30.90 (Rs. thirty and paise ninety only) per Kg.	All Customs
82.20	Welded construction tools made of High Speed Steel in combination with other steels namely Reamers	Rs.30.90 (Rs. thirty and paise ninety only) per Kg.	All Customs
82.21	Welded construction tools made of High Speed Steel in combination with other steels namely Threading tools	Rs.30.90 (Rs. thirty and paise ninety only) per Kg.	All Customs
82.22	Welded construction tools made of High Speed Steel in combination with other steels namely Milling cutters	Rs.30.90 (Rs. thirty and paise ninety only) per Kg.	All Customs
82.23	Other Welded construction tools made of high speed steel in combination with other steels	Rs.20.80 (Rs. twenty and paise eighty only) per Kg.	All Customs
82.24	Tungsten Carbide Products; Tungsten carbide granules tool tips, inserts and other articles made wholly of tungsten carbide including tungsten carbide blanks, flats, plates, rods, rounds, bushes, rings, pellets, chip-breakers and shins, when CENVAT facility has not been availed	Rs.22.70 (Rs. twentytwo and paise seventy only) per kg.	10.30	12.40
82.24.1	Tungsten Carbide Products; Tungsten carbide granules tool tips, inserts and other articles made wholly of tungsten carbide including tungsten carbide blanks, flats, plates, rods, rounds, bushes, rings, pellets, chip-breakers and shins, when CENVAT facility has been availed	Rs.10.30 (Rs. ten and paise thirty only) per kg.	All Customs
CHAPTER –83 Miscellaneous Articles of Base Metal
83.01	Pad Locks up to 6 Levers and up to 50mm made of brass, when CENVAT facility has not been availed	Rs.25.70 (Rs. twenty-five and paise seventy only) per kg. of brass content.	10.00	15.70
83.01.1	Pad Locks up to 6 Levers and up to 50mm made of brass, when CENVAT facility has been availed	Rs.10.00 (Rs. ten only) per kg. of brass content.	All Customs
83.02	Pad Locks above 6 Levers and up to 50mm, made of brass, when CENVAT facility has not been availed	Rs.25.70 (Rs. twenty-five and paise seventy only) per kg. of brass content.	10.00	15.70
83.02.1	Pad Locks above 6 Levers and up to 50mm, made of brass, when CENVAT facility has been availed	Rs.10.00 (Rs. ten only) per kg. of brass content.	All Customs
83.03	Mortise Lock(all sorts), made of brass, when CENVAT facility has not been availed	Rs.25.70 (Rs. twenty-five and paise seventy only) per kg. of brass content.	10.00	15.70
83.03.1	Mortise Lock(all sorts), made of brass, when CENVAT facility has been availed	Rs.10.00 (Rs. ten only) per kg. of brass content.	All Customs
83.04	Night Latch Locks (all sorts), made of brass, when CENVAT facility has not been availed	Rs.25.70 (Rs. twenty-five and paise seventy only) per kg. of brass content.	10.00	15.70
83.04.1	Night Latch Locks (all sorts), made of brass, when CENVAT facility has been availed	Rs.10.00 (Rs. ten only) per kg. of brass content.	All Customs
83.05	Cam Locks (all sorts), made of brass, when CENVAT facility has not been availed	Rs.25.70 (Rs. twenty-five and paise seventy only) per kg. of brass content.	10.00	15.70
83.05.1	Cam Locks (all sorts), made of brass, when CENVAT facility has been availed	Rs.10.00 (Rs. ten only) per kg. of brass content.	All Customs
83.06	Locks, including those incorporating castalloy permanent magnets, when CENVAT facility has not been availed.	Rs.4.15 (Rs. four and paise fifteen only) per kg. of steel content	0.35	3.80
83.06.1	Locks, including those incorporating castalloy permanent magnets, when CENVAT facility has been availed.	Re.0.35 (Paise thirty-five only) per kg. of steel content	All Customs
83.07	Components/ spare parts of motor vehicles, namely, Wheel/Steel/ Brackets when CENVAT facility has not been availed	Rs.3774.00 (Rs. three thousand, seven hundred seventy-four only) per M.T. of steel content	320.00	3454.00
83.07.1	Components/ spare parts of motor vehicles, namely, Wheel/Steel/ Brackets when CENVAT facility has been availed	Rs.320.00 (Rs. three hundred twenty only) per M.T. of steel content	All Customs
83.08	Soft solder-Tin content, when CENVAT facility has not been availed	Rs.140.80 (Rs. one hundred forty and paise eighty only) per kg. of tin content	64.10	76.70
83.08.1	Soft solder-Tin content, when CENVAT facility has been availed	Rs.64.10 (Rs. sixty-four and paise ten only) per kg. of tin content	All Customs
83.09	Soft Solder - Lead content, when CENVAT facility has not been availed	Rs.15.75 (Rs. fifteen and paise seventy-five only) per kg. of Lead content	7.15	8.60
83.09.1	Soft Solder - Lead content, when CENVAT facility has been availed	Rs.7.15 (Rs. seven and paise fifteen only) per kg. of Lead content	All Customs

CHAPTER –84 Nuclear Reactors, Boilers, Machinery and Mechanical Appliances; parts thereof.
84.01	Components/ Spare Parts of motor vehicles, namely, Nozzles, (subject to the declaration on the shipping bill that the export product is made of duty paid imported steel duly supported by a certificate from the Chartered Engineer to this effect, when CENVAT facility has not been availed.	Rs.6095.00 (Rs. six thousand ninety-five only) per M.T. of steel content	1793.00	4302.00
84.01.1	Components/ Spare Parts of motor vehicles, namely, Nozzles, (subject to the declaration on the shipping bill that the export product is made of duty paid imported steel duly supported by a certificate from the Chartered Engineer to this effect, when CENVAT facility has been availed.	Rs.1793.00 (Rs. one thousand seven hundred ninety-three only) per M.T. of steel content	All Customs
84.02	Components/ Spare Parts of motor vehicles, namely, Piston Pin/Gudgeon Pin (subject to the declaration on the shipping bill that the export product is made of duty paid imported steel duly supported by a certificate from the Chartered Engineer to this effect, when CENVAT facility has not been availed.	Rs. 5643.00 (Rs. five thousand six hundred forty-three only) per M.T. of steel content	1660.00	3983.00
84.02.1	Components/ Spare Parts of motor vehicles, namely, Piston Pin/Gudgeon Pin (subject to the declaration on the shipping bill that the export product is made of duty paid imported steel duly supported by a certificate from the Chartered Engineer to this effect, when CENVAT facility has been availed.	Rs.1660.00 (Rs. one thousand six hundred sixty only) per M.T. of steel content	All Customs
84.03	Petrol Metering and Dispensing Pump - Heavy or Standard duty Fitted with (4W) non-computing Register	1.4% (one point four per cent only) of f.o.b. value	All Customs
84.04	Petrol Metering and Dispensing Pump Heavy or Standard duty Fitted with (4W) computing Register	2.3 % (two point three per cent only) of f.o.b. value	All Customs
84.05	Petrol Metering and Dispensing Pump Heavy or Standard duty fitted with Z-line Electronic Single Display	1% (one per cent only) of f.o.b. value	All Customs
84.06	Petrol Metering and Dispensing Pump Heavy or Standard duty fitted with Z-line Electronic Three Display	1% (one per cent only) of f.o.b. value	All Customs
84.07	Petrol Metering and Dispensing Pump Heavy or Standard duty- Dual type with (4W) noncomputing register	1.6% (one point six per cent only) of f.o.b. value	All Customs
Note: For the export products, falling under Serial or Sub-serial numbers 84.03 to 84.07, the exporters are required to give a declaration on the shipping bill that the export products are made of duty paid imported steel only, duly supported by a certificate from the Chartered Engineer to this effect.
84.08	Deepwell Hand Pumps with galvanised Iron riser pipe	2.2% (two point two per cent only) of f.o.b. value	0.3%	1.9%
84.09	Deepwell Hand Pumps without riser pipe	1.4% (one point four per cent only) of f.o.b. value	0.5%	0.9%
84.10	Power Driven Centrifugal Pumps primarily designed for handling water (Horizontal or vertical types) without prime movers	2.5%(two point five per cent. only) of f.o.b. value	0.5%	2%
84.11	Power Driven Centrifugal Pumps primarily designed for handling water fitted diesel oil operated IC engines as are of 10 HP or less	2.5%(two point five per cent. only) of f.o.b. value	0.5%	2%
84.12	Power Driven Centrifugal Pumps for liquids fitted with electric motors	At the appropriate rate specified in the Drawback Table in respect of Pump subject to the condition that the order/contract and relevant shipping documents give a clear indication of f.o.b. prices charged for the pump and electric motor separately.
84.13	Electric Fans all sorts Complete Ceiling Fan with metal blades, Size - 36” and 42”	Rs. 6.30 (Rs. six and paise thirty only) per piece	All Customs
84.14	Electric Fans all sorts Complete Ceiling Fan with metal blades- Size 48”	Rs.7.15 (Rs. seven and paise fifteen only ) per piece	All Customs
84.15	Electric Fans all sorts Complete Ceiling Fan with metal blades- Size 56”	Rs.7.15 (Rs. seven and paise fifteen only ) per piece	All Customs
84.16	Fan Regulators – Choke Type	Rs.47.20 (Rs. fortyseven and paise twenty only) per hundred units	All Customs
84.17	Other Fan Regulators	Rs. 7. 85 (Rs. seven and paise eighty-five only) per hundred units	All Customs
84.18	Air-conditioner 1.5 ton capacity	1.85% (one point eight five per cent only) of f.o.b. value	All Customs
84.19	165 Litre Capacity Refrigerators.	Rs. 33.85 (Rs. thirtythree and paise eighty-five only) per unit	All Customs
84.20	300 Litre Capacity Refrigerators.	Rs.45.70 (Rs. fortyfive and paise seventy only) per unit	All Customs
84.21	Storage type water heaters fitted with copper vessels.	1.2% (one point two per cent only) of f.o.b. value	All Customs
84.22	Kettle Element	1% (one per cent only) of f.o.b. value	All Customs
84.23	Water immersion heaters	1% (one per cent only) of f.o.b. value	All Customs
84.24	Implements/Appliances of a kind used in Agriculture or Horticulture mainly made of Steel, the following, namely, Harrows, Ploughs, Cultivators, Ridgers, Thrashers and Puddlers, when Cenvat facility has not been availed.	Rs.3356.00 (Rs. three thousand three hundred fifty-six only) per M.T. of steel content.	All C. Excise
84.25	Blow room line machinery including Synthetic blow room line Machinery	1.2% (one point two per cent only) of f.o.b. value	All Customs
84.26	Ring Spinning Frames (complete or sections)	1.95% (one point nine five per cent only) of f.o.b. value	All Customs
84.27	Ribbon lapping machines/ sliver lapping machines	1.65% (one point six five per cent only) of f.o.b. value	All Customs
84.28	Synthetic rubber aprons/cots	2.85% (two point eight five per cent only) of f.o.b. value subject to a maximum of Rs.28.35 (Rs. twentyeight and paise thirty-five only) per kg.	All Customs
84.29	Comber /Combing machines	1.2% (one point two per cent. only) of f.o.b. value	All Customs
84.30	Draw Frames	2.85% (two point eight five per cent only) of f.o.b. value	All Customs
84.31	Open and Spinning Machinery	3.05% (three point zero five per cent. only) of f.o.b. value	All Customs
84.32	Doffer for Ring Frames with electronic control system	1.45% (one point four five per cent only) of f.o.b. value	All Customs
84.33	Powerloom, all types	1.1% (one point one per cent only) of f.o.b. value	All Customs
84.34	Braiding machine/circular knitting machines	1.65% (one point six five per cent only) of f.o.b. value	All Customs
84.35	Cylinder Wires, Dofer Wires and Lickerin Wires, manufactured out of duty paid imported steel only, when CENVAT facility has not been availed.	Rs.5.20 (Rs. five and paise twenty only) per kg. of steel content.	1.50	3.70
84.35.1	Cylinder Wires, Dofer Wires and Lickerin Wires, manufactured out of duty paid imported steel only, when CENVAT facility has been availed.	Rs.1.50 (Re. one and paise fifty only) per kg. of steel content.	All Customs
84.36	Ring Travellers	2.35% (two point three five per cent only) of f.o.b. value	All Customs
84.37	Carding Machine	1.2% (one point two per cent only) of f.o.b. value	All Customs
84.38	Yarn clearing installations	4.3% (four point three per cent only) of f.o.b. value	All Customs
84.39	Yarn Splicers	2.85% (two point eight five per cent only) of f.o.b. value	All Customs
84.40	Rings for textile machineries	Rs.1.20 (Re. one and paise twenty only) per piece	All Customs
84.41	Spindle Assembly	Rs.9.00 (Rs. nine only) per piece	All Customs
84.42	Machine tools and accessories - Numerical control lathes subject to the production of a declaration by the exporter on the shipping bill that the export products are made of duty paid imported steel only, duly supported by a certificate from the Chartered Engineer to this effect.	1.4% (one point four per cent only) of f.o.b. value	All Customs
84.43	Electronic Pocket Calculator (solar cell/power)	1.55% (one point five five per cent only) of f.o.b. value subject to a maximum of Rs.5.10 (Rs. five and paise ten only) per piece.	All Customs
84.44	Floppy Disk Drives (5.25”) of 1.2 MB	3.65% (three point six five per cent only) of the f.o.b. value	All Customs
84.45	Injection Moulding Machines	1% (one per cent only) of f.o.b. value	All Customs
84.46	Gun Metal Valves, all sorts, when CENVAT facility has not been availed	Rs.24.80 (Rs. twentyfour and paise eighty only) per kg. of the gun metal content	9.20	15.60
84.46.1	Gun Metal Valves, all sorts, when CENVAT facility has been availed	Rs. 9.20 (Rs. nine and paise twenty only) per kg. of the gun metal content	All Customs
84.47	Cycle/Cycle Rickshaw tube valves and other pneumatic valves mainly made of brass, when CENVAT facility has not been availed	Rs.23.90 (Rs. twenty-three and paise ninety only) per kg. of brass content.	9.20	14.70
84.47.1	Cycle/Cycle Rickshaw tube valves and other pneumatic valves mainly made of brass, when CENVAT facility has been availed	Rs. 9.20 (Rs. nine and paise twenty only) per kg. of brass content.	All Customs
84.48	Tube valves and other pneumatic valves mainly made of brass for Automobiles, when CENVAT facility has not been availed.	Rs.23.90 (Rs. twenty-three and paise ninety only) per kg. of brass content.	9.20	14.70
84.48.1	Tube valves and other pneumatic valves mainly made of brass for Automobiles, when CENVAT facility has been availed.	Rs. 9.20 (Rs. nine and paise twenty only) per kg. of brass content.	All Customs
84.49	Components/ spare parts of motor vehicles, namely, Rear Axle Shaft (Flange type), when CENVAT facility has not been availed	Rs.4115.00 (Rs. four thousand one hundred fifteen only) per M.T. of steel content	625.00	3490.00
84.49.1	Components/ spare parts of motor vehicles, namely, Rear Axle Shaft (Flange type), when CENVAT facility has been availed	Rs.625.00 (Rs. six hundred twenty-five only) per M.T. of steel content	All Customs
84.50	Components/ Spare Parts of motor vehicles, namely, Camshaft/ Crankshaft (subject to the declaration on the shipping bill that the export product is made of duty paid imported steel duly supported by a certificate from the Chartered Engineer to this effect when CENVAT facility has not been availed	Rs.6637.00 (Rs. six thousand six hundred thirty-seven only) per M.T. of steel content	1953.00	4684.00
84.50.1	Components/ Spare Parts of motor vehicles, namely, Camshaft/ Crankshaft (subject to the declaration on the shipping bill that the export product is made of duty paid imported steel duly supported by a certificate from the Chartered Engineer to this effect), when CENVAT facility has been availed	Rs.1953.00 (Rs. one thousand nine hundred fifty-three only) per M.T. of steel content	All Customs
84.51	Components/ Spare Parts of motor vehicles, namely, Wheel Pulley (subject to the declaration on the shipping bill that the export product is made of imported steel duly supported by a certificate from the Chartered Engineer to this effect), when CENVAT facility has not been availed	Rs.5603.00 (Rs. five thousand six hundred three only) per M.T. of steel content	1648.00	3955.00
84.51.1	Components/ Spare Parts of motor vehicles, namely, Wheel Pulley (subject to the declaration on the shipping bill that the export product is made of imported steel duly supported by a certificate from the Chartered Engineer to this effect), when CENVAT facility has been availed	Rs.1648.00 (Rs. one thousand six hundred forty-eight only) per M.T. of steel content	All Customs
84.52	Gaskets, all sorts including Gaskets for automobile and Gaskets for internal combustion engines for motor vehicles	8.85% (eight point eight five per cent. only) of f.o.b. value	All Customs
Note : The rate of drawback for gaskets falling under Serial or Sub-serial number 84.52 has been determined by taking average of gaskets of single material or combination of materials like rubber, cork, tin plate, copper, asbestos and non-asbestos paper but this sub-serial number shall not cover gaskets made exclusively of paper.
84.53	Aluminium Pistons/Piston Assembly	Rs.2.25 (Rs. two and paise twenty-five only) per kg.	All Customs
84.54	Unmachined Aluminium Pistons	Rs.1.75 (Re. one and paise seventy-five only) per kg.	All Customs
84.55	Capital Goods and Machinery not elsewhere specified but falling in Chapters 84&85 of the Customs Tariff	1% (one per cent only) of the f.o.b. value subject to the condition that the exporter produces a certificate from the Chartered Engineer certifying that the machinery has an import content to the tune of 15% (fifteen per cent only) of the f.o.b. value.	All Customs

CHAPTER –85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.
85.01	Power and Distribution Transformers (Copper Wound) made out of imported copper.	2.85% ( two point eight five per cent only) of f.o.b. value	All Customs
85.02	Other Transformers (Copper Wound) including current transformers, voltage transformers, commonly known as potential transformers, variable transformers, auto transformers and metering current transformers made out of imported copper.	2.45% ( two point four five per cent only) of f.o.b. value	All Customs
85.03	Dry Cell Batteries (i) R20/UM 1/ Size –D.	Rs.6.00 (Rs. six only) per hundred pieces	All Customs
85.04	Dry Cell Batteries R14/UM 2/ Size –C.	Rs.3.50 (Rs. three and paise fifty only) per hundred pieces	All Customs
85.05	Dry Cell Batteries R6/UM 3/ Size –AA.	Rs.2.00 (Rs. two only) per hundred pieces.	All Customs
85.06	Automatic lead acid storage batteries.	Rs.2.75 (Rs. two and paise seventy-five only) per kg. of weight of fully assembled batteries.	All Customs
85.07	Tubular traction batteries.	Rs.3.05 (Rs. three and paise five only) per kg. of weight of fully assembled batteries.	All Customs
85.08	Diesel loco starter batteries.	Rs.3.05 (Rs. three and paise five only) per kg. of weight of fully assembled batteries.	All Customs
85.09	Tubular train lighting batteries.	Rs.3.05 (Rs. three and paise five only) per kg. of weight of fully assembled batteries.	All Customs
85.10	Batteries in rubber container not elsewhere specified.	Rs.3.05 (Rs. three and paise five only) per kg. of weight of fully assembled batteries.	All Customs
85.11	Plates for lead acid storage batteries.	Rs.2.75 (Rs. two and paise seventy-five only) per kg. of weight of fully assembled batteries.	All Customs
85.12	Mica Toaster Heating Element 9 R Middle Type (250 V/500 V), made out of imported brass/copper.	0.2% (Point two per cent. only) of f.o.b. value subject to a maximum of Rs. 2.10 (Rs.two and paise ten only) per hundred pieces	All Customs
85.13	Motor starters for electric motors – Direct on line starters upto and including 7.5HP, made out of imported brass/copper.	Rs.1.75 (Re. one and paise seventy-five only) per unit	All Customs
85.14	Motor starters for electric motors – Direct on line starters above 7.5HP upto 15 HP, made out of imported brass/copper.	Rs.1.95 (Re. one and paise ninety-five only) per unit	All Customs
85.15	Motor starters for electric motors – Direct on line starters above 15 HP and upto 30 HP, made out of imported brass/copper.	Rs.4.00 (Rs. four only) per unit	All Customs
85.16	Motor starters for electric motors – Direct on line starters exceeding 30HP, made out of imported brass/copper.	Rs.7.35 (Rs. seven and paise thirty-five only) per unit	All Customs
85.17	Motor starters for electric motors –Start Delta Starters upto 10 HP, made out of imported brass/copper.	Rs.4.60 (Rs. four and paise sixty only) per unit	All Customs
85.18	Motor starters for electric motors –Start Delta Starters above 10 HP and upto 30 H.P. , made out of imported brass/copper.	Rs.6.40 (Rs. six and paise forty only) per unit	All Customs
85.19	Motor starters for electric motors –Start Delta Starters above 30 HP and upto 50 H.P. , made out of imported brass/copper.	Rs.12.25 (Rs. twelve and paise twenty-five only) per unit	All Customs
85.20	Motor starters for electric motors –Start Delta Starters exceeding 50 H.P. , made out of imported brass/copper.	Rs. 19.30 (Rs. nineteen and paise thirty only) per unit	All Customs
85.21	Cycle Dynamo lighting sets, made out of imported brass/copper.	Rs. 1.20 (Re. one and paise twenty only) per set	All Customs
85.22	Fax Machine, made out of imported brass/copper.	1.55% (one point five five per cent only) of f.o.b. value	All Customs
85.23	C-0 Cassettes i.e. without magnetic tapes when CENVAT facility has not been availed	Rs.41.80 (Rs. fortyone and paise eighty only) per hundred numbers	6.10	35.70
85.23.1	C-0 Cassettes i.e. without magnetic tapes when CENVAT facility has been availed	Rs.6.10 (Rs. six and paise ten only) per hundred numbers	All Customs
85.24	C-45 Cassettes i.e. with magnetic tapes of total timing (both sides) for recording/ replaying for 45 minutes, when CENVAT facility has not been availed	Rs.84.65 (Rs. eightyfour and paise sixtyfive only) per hundred numbers	13.25	71.40
85.24.1	C-45 Cassettes i.e. with magnetic tapes of total timing (both sides) for recording/replaying for 45 minutes, when CENVAT facility has been availed	Rs.13.25 (Rs. thirteen and paise twenty-five only) per hundred numbers	All Customs
85.25	C-60 Cassettes i.e. with magnetic tapes of total timing (both sides) for recording/replaying for 60 minutes, when CENVAT facility has not been availed	Rs. 94.85 (Rs. ninetyfour and paise eightyfive only) per hundred numbers	13.25	81.60
85.25.1	C-60 Cassettes i.e. with magnetic tapes of total timing (both sides) for recording/replaying for 60 minutes, when CENVAT facility has been availed	Rs.13.25 (Rs. thirteen and paise twenty-five only) per hundred numbers	All Customs
85.26	C-90 Cassettes i.e. with magnetic tapes of total timing (both sides) for recording/replaying for 90 minutes, when CENVAT facility has not been availed	Rs. 57.10 (Rs.fiftyseven and paise ten only) per hundred numbers	6.10	51.00
85.26.1	C-90 Cassettes i.e. with magnetic tapes of total timing (both sides) for recording/replaying for 90 minutes, when CENVAT facility has been availed	Rs.6.10 (Rs. six and paise ten only) per hundred numbers	All Customs
85.27	Audio Magnetic Tapes when CENVAT facility has not been availed	Rs.2.05 (Rs. two and paise five only) per thousand linear metre	0.50	1.55
85.27.1	Audio Magnetic Tapes when CENVAT facility has been availed	Re.0.50 (Paise fifty only) per thousand linear metre	All Customs
85.28	Colour TV 51 Cm. (20”)/53 Cm. (21”) without Remote Control	Rs.86.70 (Rs. eightysix and paise seventy only) per set	All Customs
85.29	Colour TV 51 Cm. (20”)/53 Cm. (21”) with Remote Control. 21” Colour TV with Remote	Rs.94.85 (Rs. ninetyfour and paise eightyfive only) per set	All Customs
85.30	14” Colour TV with Remote Control	Rs.39.35 (Rs. thirtynine and paise thirtyfive only) per set	All Customs
85.31	B/ W TV Sets 51 Cm (20”), when CENVAT facility has not been availed.	Rs.57.10 (Rs. fiftyseven and paise ten only) per set	33.15	23.95
85.31.1	B/ W TV Sets 51 Cm (20”), when CENVAT facility has been availed.	Rs.33.15 (Rs. thirtythree and paise fifteen only) per set	All Customs
85.32	B/ W TV Sets 36 Cm (14”)	Rs.27.55 (Rs. twentyseven and paise fiftyfive only) per set	All Customs
85.33	Telescopic Aerials other than car aerials	0.5% (Point five per cent only) of f.o.b. value	All Customs
85.34	Electric Door Bells, all sorts.	Rs.15.80 (Rs. fifteen and paise eighty only) per hundred pieces	All Customs
85.35	Power capacitors	2.25% ( two point two five per cent only) of f.o.b. value	All Customs
85.36	Lightening Arrestors	2.25% (two point two five per cent only) of f.o.b. value	All Customs
85.37	Switch gears, control gears, all sorts.	1.95% (one point nine five per cent only) of f.o.b. value	All Customs
85.38	Tungsten Filament of 60 Watt and above	1% (one per cent only) of f.o.b. value	All Customs
85.39	GLS Lamps, all sorts	1% (one per cent only) of f.o.b. value	All Customs
85.40	High Pressure Mercury Vapour Lamps-80 Watts	Rs. 17.30 (Rs. seventeen and paise thirty only) per hundred number	All Customs
85.41	High Pressure Mercury Vapour Lamps-125 Watts	Rs . 17.30 ( R s . seventeen and paise thirty only) per hundred number	All Customs
85.42	High Pressure Mercury Vapour Lamps-160 Watts	Rs.20.80 (Rs. twenty and paise eighty only) per hundred numbers	All Customs
85.43	High Pressure Mercury Vapour Lamps, 250 Watts.	Rs.24.30 (Rs. twenty-four and paise thirty only) per hundred numbers	All Customs
85.44	High Pressure Mercury Vapour Lamps, 400 Watts	Rs.24.30 (Rs. twenty-four and paise thirty only) per hundred numbers	All Customs
85.45	Aluminum Screw Caps for GLS Lamps.	Rs. 25.20 (Rs. twentyfive and paise twenty only) per hundred kilograms	All Customs
85.46	Brass Screw Caps for GLS Lamps, when CENVAT facilit has not been availed.	Rs.23.90 (Rs. twenty-three and paise ninety only) per kg. of brass content.	9.20	14.70
85.46.1	Brass Screw Caps for GLS Lamps, when CENVAT facilit has been availed.	Rs. 9.20 (Rs. nine and paise twenty only) per kg. of brass content.	All Customs
85.47	Plastic electrical wiring accessories viz. Switches, sockets, adopters, plugs, lamp holders and ceiling roses, all sorts	Rs.2.25 (Rs. two and paise twenty-five only) per kg.	All Customs
85.48	Brass electrical wiring accessories when CENVAT facility has not been availed.	Rs.23.90 (Rs. twenty-three and paise ninety only) per kg. of brass content.	9.20	14.70
85.48.1	Brass electrical wiring accessories when CENVAT facility has been availed.	Rs. 9.20 (Rs. nine and paise twenty only) per kg. of brass content.	All Customs
85.49	Aluminium electrical wiring accessories, when CENVAT facility has not been availed.	Rs.5.90 (Rs. five and paise ninety only) per kg. of export product.	All C. Excise
85.50	Other electrical wiring accessories	As per the relevant heading specified in the Schedule from which the goods have been manufactured.
85.51	Electrical parts and accessories, not elsewhere specified such as voltage regulators, electric horns, solenoid switch dynamo alternator generators and wiper motor having copper content, when CENVAT facility has not been availed.	Rs.36.00 ( Rs. thirty-six only) per kg. of Copper content	9.20	26.80
85.51.1	Electrical parts and accessories, not elsewhere specified such as voltage regulators, electric norns, solenoid switch dynamo alternator generators and wiper motor having copper content, when CENVAT facility has been availed.	Rs.9.20 ( Rs. nine and paise twenty only) per kg. of Copper content	All Customs
85.52	Power Cable with Aluminium Conductor 3 core x 2.40 sq. mm. ASBY type 10 KV in accordance with GOST 18410-73 and GOST 7006-72 and attachment No.5 of the Contract including power cables manufactured in accordance with the specifications indicating amendment numbers I and II	Rs.13370.00 (Rs. thirteen thousand three hundred seventy only) per km.	All Customs
85.53	Wires and Cables with Copper Core, when CENVAT facility has not been availed.	Rs.36.00 ( Rs. thirty-six only) per kg. of Copper content	9.20	26.80
85.53.1	Wires and Cables with Copper Core, when CENVAT facility has been availed.	Rs.9.20 ( Rs. nine and paise twenty only) per kg. of Copper content	All Customs
85.54	Marine cable flexible non burning (TPR)4x1.5, when CENVAT facility has not been availed.	Rs.2724.00 (Rs. two thousand seven hundred twenty-four only) per km.	500.00	2224.00
85.54.1	Marine cable flexible non burning (TPR)4x1.5, when CENVAT facility has been availed.	Rs.500.00 (Rs. five hundred only) per km.	All Customs
85.55	Marine cable flexible non burning (TPR)4x2.5, when CENVAT facility has not been availed.	Rs.4459.00 (Rs. four thousand, four hundred fifty-nine only) per km.	890.00	3569.00
85.55.1	Marine cable flexible non burning (TPR)4x2.5, when CENVAT facility has been availed.	Rs. 890.00 (Rs. eight hundred ninety only) per km.	All Customs
85.56	Marine cable flexible non burning (TPR)12x1.5, when CENVAT facility has not been availed.	Rs.7981.00 (Rs. seven thousand nine hundred eighty-one only) per km.	1534.00	6447.00
85.56.1	Marine cable flexible non burning (TPR)12x1.5, when CENVAT facility has been availed.	Rs.1534.00 (Rs. one thousand five hundred thirty-four only) per km.	All Customs
85.57	Marine cable flexible non burning (TPR)3x4, when CENVAT facility has not been availed.	Rs.6162.00 (Rs. six thousand one hundred sixty-two only) per km.	1086.00	5076.00
85.57.1	Marine cable flexible non burning (TPR)3x4, when CENVAT facility has been availed.	Rs.1086.00 (Rs. one thousand eighty-six only) per km.	All Customs
85.58	Marine cable flexible non burning (TPR)3x6, when CENVAT facility has not been availed.	Rs.7718.00 (Rs. seven thousand seven hundred eighteen only) per km.	1651.00	6067.00
85.58.1	Marine cable flexible non burning (TPR)3x6, when CENVAT facility has been availed.	Rs.1651.00 (Rs. one thousand six hundred fifty-one only) per km.	All Customs
85.59	Marine cable flexible non burning (TPR)2x1.5, when CENVAT facility has not been availed.	Rs.1492.00 (Rs. one thousand four hundred ninety-two only) per km.	250.00	1242.00
85.59.1	Marine cable flexible non burning (TPR)2x1.5, when CENVAT facility has been availed.	Rs.250.00 (Rs. two hundred fifty only) per km.	All Customs
85.60	Marine cable flexible non burning (TPR)3x1.5, when CENVAT facility has not been availed.	Rs.2099.00 (Rs.two thousand ninety-nine only) per km.	375.00	1724.00
85.60.1	Marine cable flexible non burning (TPR)3x1.5, when CENVAT facility has been availed.	Rs.375.00 (Rs. three hundred seventy-five only) per km.	All Customs
85.61	Marine cable flexible non burning for stationary laying (PVC)2x1.5, when CENVAT facility has not been availed.	Rs.1493.00 (Rs. one thousand four hundred ninety-three only) per km.	250.00	1243.00
85.61.1	Marine cable flexible non burning for stationary laying (PVC)2x1.5, when CENVAT facility has been availed.	Rs.250.00 (Rs. two hundred fifty only) per km.	All Customs
85.62	Marine cable flexible non burning for stationary laying (PVC)2x2.5, when CENVAT facility has not been availed.	Rs.2358.00 (Rs. two thousand three hundred fifty-eight only) per km.	447.00	1911.00
85.62.1	Marine cable flexible non burning for stationary laying (PVC)2x2.5, when CENVAT facility has been availed.	Rs.447.00 (Rs. four hundred forty-seven only) per km.	All Customs
85.63	Marine cable flexible non burning for stationary laying (PVC)3x1.5, when CENVAT facility has not been availed.	Rs.2099.00 (Rs.two thousand ninety-nine only) per km.	375.00	1724.00
85.63.1	Marine cable flexible non burning for stationary laying (PVC)3x1.5, when CENVAT facility has been availed.	Rs.375.00 (Rs. three hundred seventy-five only) per km.	All Customs
85.64	Marine cable flexible non burning for stationary laying (PVC)3x2.5, when CENVAT facility has not been availed.	Rs.3379.00 (Rs. three thousand three hundred seventy-nine only) per km.	670.00	2709.00
85.64.1	Marine cable flexible non burning for stationary laying (PVC)3x2.5, when CENVAT facility has been availed.	Rs.670.00 (Rs. six hundred seventy only) per km.	All Customs
85.65	Marine cable flexible non burning for stationary laying (PVC)3x10, when CENVAT facility has not been availed.	Rs.12146.00 (Rs. twelve thousand one hundred forty-six only) per km.	2663.00	9483.00
85.65.1	Marine cable flexible non burning for stationary laying (PVC)3x10, when CENVAT facility has been availed.	Rs.2663.00 (Rs. two thousand six hundred sixty-three only) per km.	All Customs
85.66	Marine cable flexible non burning for stationary laying (PVC)3x16, when CENVAT facility has not been availed.	Rs. 19344.00 (Rs. nineteen thousand three hundred fortyfour only) per km.	4344.00	15000.00
85.66.1	Marine cable flexible non burning for stationary laying (PVC)3x16, when CENVAT facility has been availed.	Rs.4344.00 (Rs. four thousand three hundred forty-four only) per km.	All Customs
85.67	Marine cable flexible non burning for stationary laying (PVC)3x25, when CENVAT facility has not been availed.	Rs.29988.00 (Rs. twenty-nine thousand nine hundred eightyeight only) per km.	6850.00	23138.00
85.67.1	Marine cable flexible non burning for stationary laying (PVC)3x25, when CENVAT facility has been availed.	Rs. 6850.00 (Rupees six thousand eight hundred fifty only) per km.	All Customs
85.68	Marine cable flexible non burning for stationary laying (PVC)3x50, when CENVAT facility has not been availed.	Rs.55922.00 (Rs. .fiftyfive thousand nine hundred twenty-two only) per km.	12913.00	43009.00
85.68.1	Marine cable flexible non burning for stationary laying (PVC)3x50, when CENVAT facility has been availed.	Rs.12913.00 (Rs. twelve thousand nine hundred thirteen only) per km.	All Customs
85.69	Marine cable flexible non burning for stationary laying (PVC)3x70, when CENVAT facility has not been availed.	Rs. 82908.00 (Rs. eighty-two thousand nine hundred eight only) per km.	19215.00	63693.00
85.69.1	Marine cable flexible non burning for stationary laying (PVC)3x70, when CENVAT facility has been availed.	Rs. 19215.00 (Rs. nineteen thousand two hundred fifteen only) per km.	All Customs
85.70	Marine cable flexible non burning for stationary laying (PVC)3x95, when CENVAT facility has not been availed.	Rs.112035.00 (Rs. one lakh twelve thousand and thirt-five only) per km.	25705.00	86330.00
85.70.1	Marine cable flexible non burning for stationary laying (PVC)3x95, when CENVAT facility has been availed.	Rs.25705.00 (Rs. twenty-five thousand seven hundred five only) per km.	All Customs
85.71	Marine cable flexible non burning for stationary laying (PVC)7x1.5, when CENVAT facility has not been availed.	Rs.4594.00 (Rs. four thousand five hundred ninety-four only) per km.	868.00	3726.00
85.71.1	Marine cable flexible non burning for stationary laying (PVC)7x1.5, when CENVAT facility has been availed.	Rs.868.00 (Rs. eight hundred sixty-eight only) per km.	All Customs
85.72	Marine cable flexible non burning for stationary laying (PVC)12x1.5, when CENVAT facility has not been availed.	Rs.7839.00(Rs. seven thousand eight hundred thirty-nine only) per km.	1499.00	6340.00
85.72.1	Marine cable flexible non burning for stationary laying (PVC)12x1.5, when CENVAT facility has been availed.	Rs.1499.00 (Rs. one thousand four hundred ninety-nine only) per km.	All Customs
85.73	Marine cable flexible non burning type for stationary laying (PVC)2x1.00, when CENVAT facility has not been availed.	Rs.2044.00 (Rs. two thousand forty-four only) per km.	400.00	1644.00
85.73.1	Marine cable flexible non burning type for stationary laying (PVC)2x1.00, when CENVAT facility has been availed.	Rs.400.00 (Rs. four hundred only) per km.	All Customs
85.74	Marine cable flexible with copper screen non burning type for stationary laying (PVC)2x1.5, when CENVAT facility has not been availed.	Rs. 2623.00 (Rs. two thousand six hundred twenty-three only) per km.	524.00	2099.00
85.74.1	Marine cable flexible with copper screen non burning type for stationary laying (PVC)2x1.5, when CENVAT facility has been availed.	Rs.524.00 (Rs. five hundred twenty-four only) per km.	All Customs
85.75	Marine cable flexible with copper screen non burning type for stationary laying (PVC)3x1.5, when CENVAT facility has not been availed.	Rs.3396.00 (Rs. three thousand three hundred ninety-six only) per km.	690.00	2706.00
85.75.1	Marine cable flexible with copper screen non burning type for stationary laying (PVC)3x1.5, when CENVAT facility has been availed.	Rs.690.00 (Rs. six hundred ninety only) per km.	All Customs
85.76	Marine cable flexible with copper screen non burning type for stationary laying (PVC)3x2.5, when CENVAT facility has not been availed.	Rs.36211.00 (Rs. thirty-six thousand two hundred eleven only) per km.	8364.00	27847.00
85.76.1	Marine cable flexible with copper screen non burning type for stationary laying (PVC)3x2.5, when CENVAT facility has been availed.	Rs.8364.00 (Rs. eight thousand three hundred sixty-four only) per km.	All Customs
85.77	Telephone Cable Copper Screen Non-Burning type for stationary laying (PVC) 2x10.	Rs.223.00 (Rs. two hundred twenty-three only) per km.	All Customs
85.78	Tinned Copper Cables.	Rs.9.20 (Rs. nine and paise twenty only) per kg. of copper content.	All Customs
85.79	Tinned Copper Cables Sockets.	Rs.9.20 (Rs. nine and paise twenty only) per kg. of copper content.	All Customs
85.80	Tinned Copper connections.	Rs.9.20 (Rs. nine and paise twenty only) per kg. of copper content.	All Customs
85.81	Tinned Copper Ferules	Rs.9.20 (Rs. nine and paise twenty only) per kg. of copper content.	All Customs
85.82	Tinned Copper Terminal ends	Rs.9.20 (Rs. nine and paise twenty only) per kg. of copper content.	All Customs
85.83	Co-axial Connector Assemblies (Electronics), when CENVAT facility has not been availed	1% (one per cent only) of f.o.b. value.	0.6%	0.4%
85.83.1	Co-axial Connector Assemblies (Electronics), when CENVAT facility has been availed	0.6% (Point six per cent only) of f.o.b. value.	All Customs
85.84	Enamelled Copper Winding Wires/Strips of 44 gauge and thicker, when CENVAT facility has not been availed	Rs.36.00 (Rs. thirty-six only) per kg. of copper content.	9.20	26.80
85.84.1	Enamelled Copper Winding Wires/Strips of 44 gauge and thicker, when CENVAT facility has been availed	Rs.9.20 (Rs. nine and paise twenty only) per kg. of copper content.	All Customs
85.85	Aluminium Conductors manufactured out of duty paid imported Aluminium and Steel ( subject to the production of a certificate from the Chartered Engineer to this effect that duty paid imported Aluminium and Steel.have been used in the manufacture of this product), when CENVAT facility has not been availed	Rs.8371.00 (Rs. eight thousand three hundred seventy-one only) per M.T.	4396.00	3975.00
85.85.1	Aluminium Conductors manufactured out of duty paid imported Aluminium and Steel( subject to the production of a certificate from the Chartered Engineer to this effect that duty paid imported Aluminium and Steel. have been used in the manufacture of this product), when CENVAT facility has been availed	Rs.4396.00 (Rs. four thousand three hundred ninety-six only) per M.T.	All Customs
CHAPTER –86 Railway or Tramway Locomotives , Rolling Stock and Parts thereof, Railway or Tramway Track Fixtures and Fittings and Parts thereof; Mechanical (including Electro-mechanical) Traffic Signalling Equipment of all Kinds .

CHAPTER –87
Vehicles other than the Railway or Tramway Rolling Stock and Parts and Accessories thereof.

87.01

Pick-up Vans, Station Wagons, Delivery Vans, Cash Vans, Ambulances and Minibuses, i.e., a bus built with passenger seating capacity not exceeding 22 – Without Air-conditioner

1%(one per cent only) of the f.o.b. value subject to a maximum of Rs.1440.00 ( one thousand four hundred forty only) per number

All Customs

87.02

Pick-up Vans, Station Wagons, Delivery Vans, Cash Vans, Ambulances and Minibuses, i.e., a bus built with passenger seating capacity not exceeding 22 – Fitted with Air-conditioner

1%(one per cent only) of the f.o.b. value subject to a maximum of Rs.2745.00 (Rs. two thousand seven hundred forty-five only) per number

All Customs

87.03

Passenger cars other than ambassador cars, with Petrol/ Diesel Engines – Without Airconditioner

1%( one per cent only) of the f.o.b. value subject to a maximum of Rs.2800.00 ( Rs. two thousand eight hundred only) per number

All Customs

87.04

Passenger cars other than ambassador cars, with Petrol/ Diesel Engines– Fitted with Airconditioner

1.2%( one point two per cent only) of the f.o.b. value subject to a maximum of Rs.3750.00 ( Rs. three t h o u s a n d seven hundred fifty only) per number

All Customs

87.05

Wheel Rim for motor-vehicle( subject to a declaration on the shipping bill that the export products are made of duty paid imported steel only, duly supported by a certificate from the Chartered Engineer to this effect), when CENVAT facility has not been availed

Rs.5741.00 (Rs. five thousand seven hundred forty-one only) PMT of steel content

1689.00

4052.00

87.05.1

Wheel Rim for motor-vehicle ( subject to a declaration on the shipping bill that the export products are made of duty paid imported steel only, duly supported by a certificate from the Chartered Engineer to this effect), when CENVAT facility has been availed

Rs.1689.00 (Rs. one thousand six hundred eighty-nine only) PMT of steel content

All Customs

87.06

Components, spare parts and accessories of Motor Vehicles- Anchor pin manufactured out of duty paid imported steel only, when CENVAT facility has not been availed

Rs.4731.00 (Rs. four thousand seven hundred thirty-one only) PMT of steel content

1392.00

3339.00

87.06.1

Components, spare parts and accessories of Motor Vehicles- Anchor pin manufactured out of duty paid imported steel only, when CENVAT facility has been availed

Rs. 1392.00 (Rs. one thousand three hundred ninety-two only) PMT of steel content

All Customs

87.07

Components, spare parts and accessories of Motor Vehicles –B.B. Axle manufactured out of duty paid imported steel only, when CENVAT facility has not been availed

Rs. 5193.00 (Rs. five thousand one hundred ninety-three only ) per M.T. of steel content

1528.00

3665.00

87.07.1

Components, spare parts and accessories of Motor Vehicles –B.B. Axle manufactured out of duty paid imported steel only, when CENVAT facility has been availed

Rs.1528.00 (Rs.one thousand five hundred twenty-eight only ) per M.T. of steel content

All Customs

87.08

Components, spare parts and accessories of Motor Vehicles- Brake Shoe Plate manufactured out of duty paid imported steel only, when CENVAT facility has not been availed

Rs. 5193.00 (Rs. five thousand one hundred ninety-three only ) per M.T. of steel content

1528.00

3665.00

87.08.1

Components, spare parts and accessories of Motor Vehicles- Brake Shoe Plate manufactured out of duty paid imported steel only, when CENVAT facility has been availed

Rs. 1528.00 (Rs. one thousand five hundred twenty-eight only ) per M.T. of steel content

All Customs

87.09

Components, spare parts and accessories of Motor Vehicles- Chain Cover Hinges Shakle Plates made of duty paid imported CRCA sheet only, when CENVAT facility has not been availed

Rs. 5684.00 (Rs. five thousand six hundred eighty-four only ) per M.T. of steel content

1672.00

4012.00

87.09.1

Components, spare parts and accessories of Motor Vehicles- Chain Cover Hinges Shakle Plates made of duty paid imported CRCA sheet only, when CENVAT facility has been availed

Rs. 1672.00 (Rs. one thousand six hundred seventy-two only ) per M.T. of steel content

All Customs

87.10

Components, spare parts and accessories of Motor Vehicles- Clutch cover Zinc Plated Plates made of duty paid imported CRCA Sheet, when CENVAT facility has not been availed

Rs. 8385.00 (Rs. eight thousand three hundred eighty-five only ) per M.T. of steel content

2659.00

5726.00

87.10.1

Components, spare parts and accessories of Motor Vehicles- Clutch cover Zinc Plated Plates made of duty paid imported CRCA Sheet, when CENVAT facility has been availed

Rs. 2659.00(Rs. two thousand six hundred fifty-nine only ) per M.T. of steel content

All Customs

87.11

Components, spare parts and accessories of Motor Vehicles- Clutch Cover Zinc Plated made of CRCA Sheet.

Rs.749.00(Rs. seven hundred forty-nine only) per M.T. of steel content

All Customs

87.12

Components, spare parts and accessories of Motor Vehicles- Clutch cover Nickel Plated Plates made of duty paid imported CRCA Sheet, when CENVAT facility has not been availed

Rs. 8341.00 (Rs. eight thousand three hundred forty-one only ) per M.T. of steel content

2413.00

5928.00

87.12.1

Components, spare parts and accessories of Motor Vehicles- Clutch cover Nickel Plated made of duty paid imported CRCA Sheet, when CENVAT facility has been availed

Rs.2413.00 (Rs. two thousand four hundred thirteen only ) per M.T. of steel content

All Customs

87.13

Components, spare parts and accessories of Motor Vehicles- Clutch Cover Nickel Plates made of CRCA Sheet

Rs.504.00 (Rs. five hundred four only) per M.T. of steel content

All Customs

87.14

Components, spare parts and accessories of Motor Vehicles- Clutch Plate Assembly and Clutch Cover Assembly manufactured out of duty paid imported steel only, when CENVAT facility has not been availed

Rs. 7579.00 (Rs. seven thousand five hundred seventy-nine only ) per M.T. of steel content

2230.00

5349.00

87.14.1

Components, spare parts and accessories of Motor Vehicles- Clutch Plate Assembly and Clutch Cover Assembly manufactured out of duty paid imported steel only, when CENVAT facility has been availed

Rs. 2230.00 (Rs. two thousand two hundred thirty only ) per M.T. of steel content

All Customs

87.15

Components, spare parts and accessories of Motor Vehicles- Connecting Rods manufactured out of duty paid imported steel only, when CENVAT facility has not been availed

Rs.6637.00 (Rs. six thousand six hundred thirty-seven only ) per M.T. of steel content

1953.00

4684.00

87.15.1

Components, spare parts and accessories of Motor Vehicles- Connecting Rods manufactured out of duty paid imported steel only, when CENVAT facility has been availed

Rs.1953.00 (Rs. one thousand nine hundred fifty-three only) per M.T. of steel content

All Customs

87.16

Components, spare parts and accessories of Motor Vehicles- Crank for chain wheel manufactured out of duty paid imported steel only, when CENVAT facility has not been availed

Rs.6637.00 (Rs. six thousand six hundred thirty-seven only ) per M.T. of steel content

1953.00

4684.00

87.16.1

Components, spare parts and accessories of Motor Vehicles- Crank for chain wheel manufactured out of duty paid imported steel only, when CENVAT facility has been availed

Rs.1953.00 (Rs. one thousand nine hundred fifty-three only) per M.T. of steel content

All Customs

87.17

Components, spare parts and accessories of Motor Vehicles- Front Axle wheel/I. Beam manufactured out of duty paid imported steel only, when CENVAT facility has not been availed

Rs. 5591.00 (Rs. five thousand five hundred ninety-one only ) per M.T. of steel content

1645.00

3946.00

87.17.1

Components, spare parts and accessories of Motor Vehicles- Front Axle wheel/I. Beam manufactured out of duty paid imported steel only, when CENVAT facility has been availed

Rs.1645.00 (Rs. one thousand six hundred forty-five only) per M.T. of steel content

All Customs

87.18

Components, spare parts and accessories of Motor Vehicles- Front/ Rear Axle Shaft manufactured out of duty paid imported steel only, when CENVAT facility has not been availed

Rs. 5591.00 (Rs. five thousand five hundred ninety-one only ) per M.T. of steel content

1645.00

3946.00

87.18.1

Components, spare parts and accessories of Motor Vehicles- Front/ Rear Axle Shaft manufactured out of duty paid imported steel only, when CENVAT facility has been availed

Rs.1645.00 (Rs. one thousand six hundred forty-five only) per M.T. of steel content

All Customs

87.19

Components, spare parts and accessories of Motor Vehicles- Full Tension Sleeve manufactured out of duty paid imported steel only, when CENVAT facility has not been availed

Rs. 6021.00 (Rs. six thousand twenty-one ) per M.T. of steel content

1771.00

4250.00

87.19.1

Components, spare parts and accessories of Motor Vehicles- Full Tension Sleeve manufactured out of duty paid imported steel only, when CENVAT facility has been availed

Rs.1771.00 (Rs. one thousand seven hundred seventy-one only) per M.T. of steel content

All Customs

87.20

Components, spare parts and accessories of Motor Vehicles- Galvanised Spokes manufactured out of duty paid imported steel only, when CENVAT facility has not been availed

Rs.5284.00(Rs.five thousand two hundred eighty-four only) per M.T. of steel content

1689.00

3595.00

87.20.1

Components, spare parts and accessories of Motor Vehicles- Galvanised Spokes manufactured out of duty paid imported steel only, when CENVAT facility has been availed

Rs.1689.00 (Rs. one thousand six hundred eighty-nine only) per M.T. of steel content

All Customs

87.21

Components, spare parts and accessories of Motor Vehicles- Galvanised Spoke

Rs.624.00(Rs. six hundred twenty-four only) per M.T. of steel content

All Customs

87.22

Components, spare parts and accessories of Motor Vehicles- Machined trailor ball/Hitch Pin/linkage pin manufactured out of duty paid imported steel only, when CENVAT facility has not been availed

Rs. 4637.00 (Rs. four thousand six hundred thirty-seven only ) per M.T. of steel content

1364.00

3273.00

87.22.1

Components, spare parts and accessories of Motor Vehicles- Machined trailor ball/Hitch Pin/linkage pin manufactured out of duty paid imported steel only, when CENVAT facility has been availed

Rs.1364.00 (Rs. one thousand three hundred sixty-four only) per M.T. of steel content

All Customs

87.23

Components, spare parts and accessories of Motor Vehicles- Oil Seal manufactured out of duty paid imported steel only, when CENVAT facility has not been availed

Rs. 5955.00 (Rs. five thousand nine hundred fifty-five only ) per M.T. of steel content

1752.00

4203.00

87.23.1

Components, spare parts and accessories of Motor Vehicles- Oil Seal manufactured out of duty paid imported steel only, when CENVAT facility has been availed

Rs.1752.00 (Rs. one thousand seven hundred fifty-two only) per M.T. of steel content

All Customs

87.24

Components, spare parts and accessories of Motor Vehicles- Push Rod, manufactured out of duty paid imported steel only, when CENVAT facility has not been availed

Rs. 5870.00 (Rs. five thousand eight hundred seventy only ) per M.T. of steel content

1727.00

4143.00

87.24.1

Components, spare parts and accessories of Motor Vehicles- Push Rod, manufactured out of duty paid imported steel only, when CENVAT facility has been availed

Rs.1727.00 (Rs. one thousand seven hundred twenty-seven only) per M.T. of steel content

All Customs

87.25

Components, spare parts and accessories of Motor Vehicles- Radiator Cap, manufactured out of duty paid imported steel only, when CENVAT facility has not been availed

Rs. 6063.00 (Rs. six thousand sixty-three ) per M.T. of steel content

1784.00

4279.00

87.25.1

Components, spare parts and accessories of Motor Vehicles- Radiator Cap, manufactured out of duty paid imported steel only, when CENVAT facility has been availed

Rs.1784.00 (Rs. one thousand seven hundred eighty-four only) per M.T. of steel content

All Customs

87.26

Components, spare parts and accessories of Motor Vehicles- Roller for autobrake shoe, manufactured out of duty paid imported steel only, when CENVAT facility has not been availed

Rs. 4946.00 (Rs. four thousand nine hundred forty-six only ) per M.T. of steel content

1455.00

3491.00

87.26.1

Components, spare parts and accessories of Motor Vehicles- Roller for autobrake shoe, manufactured out of duty paid imported steel only, when CENVAT facility has been availed

Rs.1455.00 (Rs. one thousand four hundred fifty-five only) per M.T. of steel content

All Customs

87.27

Components, spare parts and accessories of Motor Vehicles- Rub Cone, manufactured out of duty paid imported steel only, when CENVAT facility has not been availed

Rs. 4515.00 (Rs. four thousand five hundred fifteen only ) per M.T. of steel content

1328.00

3187.00

87.27.1

Components, spare parts and accessories of Motor Vehicles- Rub Cone, manufactured out of duty paid imported steel only, when CENVAT facility has been availed

Rs.1328.00 (Rs. one thousand three hundred twenty-eight only) per M.T. of steel content

All Customs

87.28

Components, spare parts and accessories of Motor Vehicles- Sleeve shaft & ball joint, manufactured out of duty paid imported steel only, when CENVAT facility has not been availed

Rs. 4731.00 (Rs. four thousand seven hundred thirty-one only ) per M.T. of steel content

1392.00

3339.00

87.28.1

Components, spare parts and accessories of Motor Vehicles- Sleeve shaft & ball joint, manufactured out of duty paid imported steel only, when CENVAT facility has been availed

Rs.1392.00 (Rs. one thousand three hundred ninety-two only) per M.T. of steel content

All Customs

87.29

Components, spare parts and accessories of Motor Vehicles- Slip Stub Shaft, manufactured out of duty paid imported steel only, when CENVAT facility has not been availed

Rs. 6451.00 (Rs. six thousand four hundred fifty-one ) per M.T. of steel content

1898.00

4553.00

87.29.1

Components, spare parts and accessories of Motor Vehicles- Slip Stub Shaft, manufactured out of duty paid imported steel only, when CENVAT facility has been availed

Rs.1898.00 (Rs. one thousand eight hundred ninety-eight only) per M.T. of steel content

All Customs

87.30

Components, spare parts and accessories of Motor Vehicles- Spindles, manufactured out of duty paid imported steel only, when CENVAT facility has not been availed

Rs. 6637.00 (Rs. six thousand six hundred thirty-seven) per M.T. of steel content

1953.00

4684.00

87.30.1

Components, spare parts and accessories of Motor Vehicles- Spindles, manufactured out of duty paid imported steel only, when CENVAT facility has been availed

Rs.1953.00 (Rs. one thousand nine hundred fifty-three only) per M.T. of steel content

All Customs

87.31

Components, spare parts and accessories of Motor Vehicles- Sprocket, manufac-tured out of duty paid imported steel only, when CENVAT facility has not been availed

Rs. 7743.00.00 (Rs. seven thousand seven hundred forty-three only ) per M.T. of steel content

2278.00

5465.00

87.31.1

Components, spare parts and accessories of Motor Vehicles- Sprocket, manufac-tured out of duty paid imported steel only, when CENVAT facility has been availed

Rs.2278.00 (Rs. two thousand two hundred seventy-eight only) per M.T. of steel content

All Customs

87.32

Components, spare parts and accessories of Motor Vehicles- Sprocket

Rs.445.00 (Rs. four hundred forty--five only) per M.T. of steel content

All Customs

87.33

Components, spare parts and accessories of Motor Vehicles- Sprocket with central axle, manufactured out of duty paid imported steel only, when CENVAT facility has not been availed

Rs.6965.00 (Rs. six thousand nine hundred sixty-five ) per M.T. of steel content

2049.00

4916.00

87.33.1

Components, spare parts and accessories of Motor Vehicles- Sprocket with central axle, manufactured out of duty paid imported steel only, when CENVAT facility has been availed

Rs.2049.00 (Rs. two thousand forty-nine only) per M.T. of steel content

All Customs

87.34

Components, spare parts and accessories of Motor Vehicles- Vbelt cover BCP, manufactured out of duty paid imported steel only, when CENVAT facility has not been availed

Rs. 7580.00 (Rs. seven thousand five hundred eighty only) per M.T. of steel content

2230.00

5350.00

87.34.1

Components, spare parts and accessories of Motor Vehicles- Vbelt cover BCP, manufactured out of duty paid imported steel only, when CENVAT facility has been availed

Rs.2230.00 (Rs. two thousand two hundred thirty only) per M.T. of steel content

All Customs

87.35

Components, spare parts and accessories of Motor Vehicles- Vbelt cover BCP

Rs.625.00 (Rs. six hundred twenty-five only) per M.T. of steel content

All Customs

87.36

Components, spare parts and accessories of Motor Vehicles- Valve tappers, manufactured out of duty paid imported steel only, when CENVAT facility has not been availed

Rs. 5870.00 (Rs. five thousand eight hundred seventy only) per M.T. of steel content

1727.00

4143.00

87.36.1

Components, spare parts and accessories of Motor Vehicles- Valve tappers, manufactured out of duty paid imported steel only, when CENVAT facility has been availed

Rs.1727.00 (Rs. one thousand seven hundred twenty-seven only) per M.T. of steel content

All Customs

87.37

Components, spare parts and accessories of Motor Vehicles- Fuel Tank, manufactured out of duty paid imported steel only, when CENVAT facility has not been availed

Rs. 5955.00 (Rs. five thousand nine hundred fifty-five only) per M.T. of steel content

1752.00

4203.00

87.37.1

Components, spare parts and accessories of Motor Vehicles- Fuel Tank, manufactured out of duty paid imported steel only, when CENVAT facility has been availed

Rs.1752.00 (Rs. one thousand seven hundred fifty-two only) per M.T. of steel content

All Customs

87.38

Components/ spare parts of motor vehicles, namely, Wheel Assembly, when CENVAT facility has not been availed

Rs.4637.00 (Rs. four thousand six hundred thirty-seven only) per M.T. of steel content

625.00

4012.00

87.38.1

Components/ spare parts of motor vehicles, namely, Wheel Assembly, when CENVAT facility has been availed

Rs.625.00 (Rs. six hundred twenty-five only) per M.T. of steel content

All Customs

Note: For Serial or Sub-serial numbers 87.05 to 87.37 except SS Nos. 87.11, 87.13, 87.21, 87.32, 87.35 and 87.39, wherever the word ‘ duty paid imported steel’ has been used, the exporters will have to give a selfdeclaration, duly authenticated by the Chartered Engineer, that the relevant export goods have been manufactured out of duty paid imported steel only.

87.39

Radiator Assembly excluding oil coolers and air cooled radiators namely of Copper- Brass Construction

Rs.2.00 (Rs. two only) per kg.

All Customs

87.40

Radiator Assembly excluding oil coolers and air cooled radiators namely of Steel- Brass Construction

Rs.1.30 (Re. one and paise thirty only) per kg..

All Customs

87.41

Radiator Assembly excluding oil coolers and air cooled radiators namely Radiator cores of Copper - Brass Construction

Rs.2.40 (Rs. two and paise forty only) per kg.

All Customs

87.42

Chassis of motor vehicles

1% (one per cent only) of f.o.b. value subject to a maximum of Rs.5155.00 (Rs. five thousand one hundred fifty-five only) per chassis.

All Customs

87.43

Bicycles, assembled or unassembled alongwith tyres and tubes without accessories.

Rs.93.00 (Rs. ninety - three only) per bicycle

22.60

70.40

Note: The drawback rate for complete bicycle covered under Serial or Sub-serial No.87.44 has been worked out by taking into account the duty incidence on following inputs:

S.No.	Input	S.No.	Input	S.No.	Input
1.	Tyres (one pair)	8.	Chainwheel & Cranks (one set)	15.	Hub (one pair)
2.	Tubes (one pair)	9.	Fork Fitting (one set)	16.	Mud Guard (one set)
3.	Chain (one mtr.)	10.	Frame (one piece)	17.	Pedals (one pair)
4.	B.B. Axle (one piece)	11.	Free Wheel (one piece)	18.	Rim (one pair )
5.	B.B. Cup Set (one set)	12.	Front Fork (one piece)	19.	Saddle (one piece)
6.	B.B. Ring (one piece)	13.	Handle Bar (one piece)	20.	Seat Pillar (one piece)
7.	Brake Set (one set)	14.	Handle Stem (one piece)	21.	Seat Pillar Bolt (one piece)
				22.	Spokes (half gross)

87.44

Cycles-rickshaws, assembled or unassembled alongwith tyres and tubes without accessories.

Rs.113.10 (Rs. one hundred thirteen and paise ten only) per cycle rickshaw

26.85

86.25

87.45

Ball Racer for bicycle/cycle-rickshaw

Rs.26.85 (Rs. twentysix and paise eightyfive only) per hundred pieces

2.05

24.80

87.46

B.B. Axle for bicycle/cyclerickshaw

Rs.109.35 (Rs. one hundred nine and paise thirty-five only) per hundred pieces

36.65

72.70

87.47

B.B. Cup Set for bicycle/cyclerickshaw

Rs.72.55(Rs. seventytwo and paise fiftyfive only) per hundred sets

17.35

55.20

87.48

B.B. Ring for bicycle/cyclerickshaw

Rs.14.00 ( Rs.fourteen only ) per hundred pieces

4.10

9.90

87.49

B.B. Shell for bicycle/cyclerickshaw

Rs.113.50 (Rs. one hundred thirteen and paise fifty only ) per hundred pieces

4.10

109.40

87.50

Bell for bicycle/cycle-rickshaw

Rs.125.80 (Rs. one hundred twenty-five and paise eighty only ) per hundred pieces

50.00

75.80

87.51

Side stand for bicycle/cyclerickshaw

Rs.243.60 (Rs. two hundred forty-three and paise sixty only ) per hundred pieces

71.40

172.20

87.52

Brake Button for bicycle/cyclerickshaw

Rs. 7.55 (Rs. seven and paise fifty-five only) per hundred pieces

2.05

5.50

87.53

Brake Clip for bicycle/cyclerickshaw

Re.15.85(Rs. fifteen and paise eighty-five only ) per hundred pieces

4.10

11.75

87.54

Brake Lever for bicycle/cyclerickshaw

Re.51.40(Rs. fifty-one and paise forty only ) per hundred pieces

12.20

39.20

87.55

Brake set for bicycle/cyclerickshaw

Rs.342.70(Rs. three hundred forty-two and paise seventy only) per hundred sets

91.80

250.90

87.56

Brake Shoe for bicycle/cyclerickshaw

Rs.19.80 (Rs. nineteen and paise eighty only ) per hundred pieces

4.10

15.70

87.59

Brake Stirrup for bicycle/cyclerickshaw

Re.87.10 (Rs. eightyseven and paise ten only ) per hundred pieces

23.45

63.65

87.60

Bridge Clip for Mudguard for bicycle/cycle-rickshaw

Rs.10.00 (Rs. ten only ) per hundred pieces

2.05

07.95

87.61

Calliper Brake Set for bicycle/cycle-rickshaw

Rs.702.25 ( Rs. seven hundred two and paise twenty-five only ) per hundred sets

191.75

510.50

87.62

Calliper Brake Set (without cable & lever) for bicycle/cyclerickshaw

Rs.407.00 (Rs. .four hundred seven only ) per hundred sets

132.60

274.40

87.63

Carrier for bicycle/cyclerickshaw

Rs.589.00 (Rs. five hundred eighty-nine only ) per hundred pieces

149.95

439.05

87.64

Chain Adjuster for bicycle/cyclerickshaw

Rs.10.55 (Rs. ten and paise fifty-five only ) per hundred pieces

02.05

8.50

87.65

Chain Stay for bicycle/cyclerickshaw

Rs.133.40 (Rs. one hundred thirty-three and paise forty only ) per hundred pieces

7.15

126.25

87.66

Chainwheel and Cranks for bicycle/cycle-rickshaw

Rs.715.55 (Rs. seven hundred fifteen and paise fifty-five only ) per hundred sets

204.00

511.55

87.67

Checknut for bicycle/cyclerickshaw

Rs.7.25 (Rs. seven and paise twenty-five only ) per hundred pieces

1.00

6.25

87.68

Contilever Brake for bicycle/cycle-rickshaw

Rs.745.25 (Rs. seven hundred forty-five and paise twenty-five only ) per hundred sets

212.15

533.10

87.69

Crank for bicycle/cycle-rickshaw

Rs.213.95 (Rs.two hundred thirteen and paise ninety-five only ) per hundred pieces

71.40

142.55

87.70

Expander Bolt for bicycle/cyclerickshaw

Rs.56.05 (Rs. fifty-six and paise five only ) per hundred pieces

20.40

35.65

87.71

Fork Fitting for bicycle/cyclerickshaw

Rs.120.85 (Rs. one hundred twenty and paise eighty-five only ) per hundred sets

23.45

97.40

87.72

Fork Guard for bicycle/cyclerickshaw

Rs.374.90 (Rs. three hundred seventy-four and paise ninety only ) per hundred pairs

153.00

221.90

87.73

Frame for bicycle/cycle-rickshaw

Rs. 1367.60 (Rs. one thousand three hundred sixty-seven and paise sixty only ) per hundred pieces

227.45

1140.15

87.74

Frame Lock for bicycle/cyclerickshaw

Rs.180.05 (Rs. one hundred eighty and paise five only ) per hundred pieces

102.00

78.05

87.75

Frame Lugs for bicycle/cyclerickshaw

Rs. 94.75 (Rs. ninetyfour and paise seventy-five only) per hundred sets

8.15

86.60

87.76

Frame Pipe Set for bicycle/cyclerickshaw

Rs.497.90 (Rs. four hundred ninety-seven and paise ninety only ) per hundred sets

08.15

489.75

87.77

Free Wheel for bicycle/cyclerickshaw

Rs.136.70 (Rs. one hundred thirty-six and paise seventy only ) per hundred pieces

8.15

128.55

87.78

Front Fork for bicycle/cyclerickshaw

Rs.622.85 (Rs. six hundred twenty-two and paise eighty-five only ) per hundred pieces

89.75

533.10

87.79

Gear Case for bicycle/cyclerickshaw

Rs.682.20 (Rs. six hundred eighty-two and paise twenty only ) per hundred pieces

27.55

654.65

87.80

Half Chain Cover for bicycle/cycle-rickshaw

Rs.221.35 (Rs. two hundred twenty-one and paise thirty-five only ) per hundred pieces

08.15

213.20

87.81

Handle Bar for bicycle/cyclerickshaw

Rs. 770.10 (Rs. seven hundred seventy and paise ten only ) per hundred pieces

216.25

553.85

87.82

Handle Lever for bicycle/cyclerickshaw

Rs.112.75(Rs. one hundred twelve and paise seventy-five only) per hundred pieces

20.40

92.35

87.83

Handle Stem for bicycle/cyclerickshaw

Rs.173.20 (Rs. one hundred seventy-three and paise twenty only ) per hundred pieces

33.65

139.55

87.84

Hub for bicycle/cycle-rickshaw

Rs. 235.55 (Rs. two hundred thirty-five and paise fifty-five only ) per hundred pieces

112.20

123.35

87.85

Hub Axle for bicycle/cyclerickshaw

Rs.59.50 (Rs. fifty-nine and paise fifty only ) per hundred pieces

25.50

34.00

87.86

Hub Cone for bicycle/cyclerickshaw

Rs.9.20 (Rs. nine and paise twenty only ) per hundred pieces

04.10

5.10

87.87

Hub Cup for bicycle/cyclerickshaw

Rs.15.20 (Rs. fifteen and paise twenty only ) per hundred pieces

04.10

11.10

87.88

Lamp Bracket for bicycle/cyclerickshaw

Rs.47.05 (Rs. fortyseven and paise five only ) per hundred pairs

15.30

31.75

87.89

Mudguard for bicycle/cyclerickshaw

Rs. 505.25 (Rs. five hundred five and paise twenty-five only ) per hundred sets

96.90

408.35

87.90

Nipple Key for bicycle/cyclerickshaw

Rs.54.50 (Rs. fifty-four and paise fifty only) per hundred pieces

15.30

39.20

87.91

Pedal for bicycle/cycle-rickshaw

Rs.320.70 (Rs. three hundred twenty and paise seventy only) per hundred pairs

81.60

239.10

87.92

Pedal Axle for bicycle/cyclerickshaw

Rs.41.95 (Rs.forty-one and paise ninety-five only ) per hundred pieces

12.25

29.70

87.93

Plunger Rod for bicycle/cyclerickshaw

Rs.19.90 (Rs.nineteen and paise ninety only ) per hundred pairs

8.15

11.75

87.94

Pump for bicycle/cycle-rickshaw

Rs.158.95 (Rs. one hundred fifty-eight and paise ninety-five only ) per hundred pieces

63.25

95.70

87.95

Quick Release for bicycle/cyclerickshaw

Rs.80.40 (Rs. eighty and paise forty only ) per hundred pieces

25.50

54.90

87.96

Quarter Chain Cover for bicycle/cycle-rickshaw

Rs.179.90 (Rs. one hundred seventy-nine and paise ninety only ) per hundred pieces

74.45

105.45

87.97

Rim for bicycle/cycle-rickshaw

Rs.1317.85 (Rs.one thousand three hundred seventeen and paise eighty-five only ) per hundred pairs

469.20

848.65

87.98

Saddle for bicycle/cyclerickshaw

Rs.629.30 (Rs. six hundred twenty-nine and paise thirty only ) per hundred pieces

178.50

450.80

87.99

Saddle Base for bicycle/cyclerickshaw

Rs.9.00 (Rs. nine only ) per dozen

3.75

5.25

87.100

Screw Racer for bicycle/cyclerickshaw

Rs.19.95 (Rs. nineteen and paise ninety-five only ) per hundred sets

04.10

15.85

87.101

Seat Clip for bicycle/cyclerickshaw

Rs. 75.00 ( Rs. seventy-five only) per hundred pieces

23.45

51.55

87.102

Seat Pillar for bicycle/cyclerickshaw

Rs.65.10 ( Rs. sixtyfive and paise ten only) per hundred pieces

35.70

29.40

87.103

Seat Pillar Bolt for bicycle/cyclerickshaw

Rs.7.55 (Rs. seven and paise fifty-five only) per hundred pieces

2.05

5.50

87.104

Seat Stay for bicycle/cyclerickshaw

Rs.135.90 (Rs.one hundred thirty-five and paise ninety only) per hundred pieces

74.45

61.45

87.105

Spokes for bicycle/cyclerickshaw

Rs.7.15 (Rs. seven and paise fifteen only) per gross

2.55

4.60

87.106

Stand for bicycle/cycle-rickshaw

Rs.569.45 (Rs. five hundred sixty-nine and paise forty-five only) per hundred pieces

112.20

457.25

87.107

Steel Pedal for bicycle/cyclerickshaw

Rs.296.90 (Rs. two hundred ninety-six and paise ninety only) per hundred pair

10.20

286.70

87.108

Top Bell Crank for bicycle/cyclerickshaw

Rs. 46.65( Rs. forty-six and paise sixty-five only) per hundred pieces

15.30

31.35

87.109

Others for bicycle/cycle-rickshaw

5% (five per cent only) of f.o.b. value

All C. Excise

87.110

Coaster Brake Hub for bicycle/cycle-rickshaw

Rs.865.70 (Rs. eight hundred sixty-five and paise seventy only) per hundred pieces

234.60

631.10

87.111

Double Chain Wheel and Crank Set for bicycle/cycle-rickshaw

Rs.921.75 (Rs. nine hundred twenty-one and paise seventy-five only) per hundred sets

224.40

697.35

87.112

Freewheel Multispeed for bicycle/cycle-rickshaw

Rs.476.50 (Rs. four hundred seventy-six and paise fifty only) per hundred pieces

91.80

384.70

87.113

Triple Chain Wheel and Crank Set for bicycle/cycle-rickshaw

Rs.1026.80(Rs. one thousand twenty-six and paise eighty only) per hundred sets

255.00

771.80

87.114

Side Wheel for bicycle/cyclerickshaw

Rs.643.80 (Rs. six hundred forty-three and paise eighty only) per hundred sets

173.40

470.40

CHAPTER 88
Aircraft,Spacecraft, and Parts thereof, not elsewhere specified.

CHAPTER 89
Ships, Boats, and Floating Structures.

CHAPTER –90 Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Parts and Accessories thereof.
90.01	Ophthalmic Lenses, including plano/power/and kryptok –white	Rs.9.50 (Rs. nine and paise fifty only) per hundred pair	All Customs
90.02	Ophthalmic Lenses, including plano/power/and kryptok –coloured/tinted	Rs.19.30 (Rs. nineteen and paise thirty only) per hundred pair	All Customs
90.03	Ophthalmic Lenses, including plano/power/and kryptok – Photochromatic	Rs.37.40 (Rs. thirtyseven and paise forty only) per hundred pair	All Customs
90.04	Drawing and mathematical instruments made of plastic materials	Rs.7.00(Rs. seven only) per kg.	0.40	6.60
90.05	Disposable Syringes with Needle	1.95% (one point nine five per cent only) of f.o.b. value	All Customs
90.06	Blood Bags 450 ml.	1% (one per cent only) of f.o.b. value	All Customs
90.07	Surgical Blades, all sorts, when CENVAT facility has not been availed	1.75% (one point seven five per cent only) of f.o.b. value	1%	0.75%
CHAPTER –91 Clocks and Watches and Parts thereof.
CHAPTER –92 Musical Instruments, parts and accessories of such articles..
CHAPTER –93 Arms and Ammunition, parts and accessories thereof.
CHAPTER –94 Furniture, bedding, mattresses, mattress supports cushions and similar stuffed furnishings; lamps and lighting fitting; not elsewhere specified or included; illuminated signs, illuminated name plates and the like; prefabricated building.
94.01	Hurricane Lanterns without glass shells, when CENVAT facility has not been availed.	Rs.1091.50 (Rs. one thousand ninety-one and paise fifty only) PMT	All C. Excise
94.02	Pressure Lamps, Lanterns made of Brass	3.75% ( three point seven five per cent only) of f.o.b. value	All Customs
CHAPTER –95 Toys, Games and Sports requisites; parts and accessories thereof
95.01	Playing cards of paper/paper board	Rs.6.15 (Rs. six and paise fifteen only) per kg.	All C. Excise
95.02	Cricket /hockey balls and other balls made of cork	6.6% (six point six per cent only) of f.o.b. value subject to a maximum of Rs.9.20 (Rs. nine and paise twenty only) per piece.	All C. Excise
95.03	Cricket Bats	7.25% (seven point two-five per cent. only) of f.o.b. value subject to a maximum of Rs.8.65 (Rs. eight and paise sixty-five only) per piece	1.75%	5.50%
95.04	Hockey Sticks	6.6% (six point six per cent. only) of f.o.b. value subject to a maximum of Rs.10.70 (Rs. ten and paise seventy only) per piece.	All C. Excise
95.05	Cricket, hockey, boxing, football and other sports gloves.	6.95% (six point nine five per cent. only) of f.o.b. value subject to a maximum of Rs.15.30 (Rs. fifteen and paise thirty only) per pair..	All C. Excise
95.06	Leg guards, abdominal guard and other sports protective equipment.	7.15% (seven point one five per cent. only) of f.o.b. value subject to a maximum of Rs.17.35 (Rs. seventeen and paise thirty-five only) per pair.	All C. Excise
95.07	Carrom Boards	7.65% (seven point six five per cent. only) of f.o.b. value subject to a maximum of Rs.15.30 (Rs. fifteen and paise thirty only) per piece.	All C. Excise
95.08	General Exercising Equipment, when CENVAT facility has not been availed.	5.8% ( five point eight per cent only) of f.o.b. value.	All C. Excise
95.09	Badminton, Tennis and Squash Racquets with or without nylon	5.3% ( five point three per cent only) of f.o.b. value subject to a maximum of Rs.2.75 (Rs. two and paise seventy-five only) per piece.	All C. Excise
95.10	Tennis Balls	5.1% (five point one per cent. only) of f.o.b. value subject to a maximum of Rs.8.15 (Rs. eight and paise fifteen only) per piece	1.8%	3.3%
95.11	Table Tennis Racquets	4.1% (four point one per cent. only) of f.o.b. value subject to a maximum of Rs.5.10 (Rs. five and paise ten only) per piece.	All C. Excise
95.12	Inflatable leather balls, namely: Footballs/ Soccer Balls/net balls/ hand balls/ basket balls/ volley balls and the like, of all sizes	5.1% ( five point one per cent only) of f.o.b. value subject to a maximum of Rs.6.65 (Rs. six and paise sixty-five only) per piece	1.7%	3.4%
95.13	Inflatable synthetic balls, made of PVC/rubber with lining namely: Footballs/ Soccer Balls/ Rughby balls/net balls/ hand balls/ basket balls/ volley balls and the like, of all sizes.	11.75% ( eleven point seven five per cent only) of f.o.b. value subject to a maximum of Rs.16.85 (Rs. sixteen and paise eighty-five only) per piece.	All C. Excise
95.14	Inflatable balls namely: Footballs/ Soccer Balls/ Rughby balls/net balls/ hand balls/ basket balls/ volley balls and the like made of polyurethane leather with lining; of all sizes.	6.5% ( six point five per cent only) of f.o.b. value subject to a maximum of Rs.8. 75 (Rs. eight and paise seventy-five only) per piece.	All C. Excise
95.15	Sports Nets when CENVAT facility has not been availed.	Rs.8.00 (Rs. eight only) per kg.	0.50	7.50
95.15.1	Sports Nets when CENVAT facility has been availed.	Re.0.50 (Paise fifty only) per kg.	All Customs
CHAPTER –96 Miscellaneous Manufactured Articles.
96.01	Metallic Zip Fasteners made of Brass - Size No.3	Rs.100.00 (Rs. one hundred only) per thousand mtrs.	All Customs
96.02	Metallic Zip Fasteners made of Brass - Size No.5 or bigger.	Rs.175.00 (Rs. one hundred seventy-five only) per thousand mtrs.	All Customs
96.03	Fountain pens, ball point pens, fibre tip pens, colour pens, highlighter pens, sketch pens, roller ball pens , gel pens, marker pens, all sorts, (including gift sets with or without box).	9.5% (nine point five per cent. only) of the f.o.b. value subject to a maximum of Rs.4.90 (Rs. four and paise ninety only) per piece.	7.35%	2.15%
96.04	Mechanical Pencils	5.8% (five point eight per cent. only) of the f.o.b. value subject to a maximum of Re.1.00 (Re.one only) per piece	5.3%	0.5%
96.05	Pen parts including metal refills of brass/ copper and plastic refills.	3% (three per cent only) of f.o.b. value subject to a maximum of Re.0.50 (Paise fifty only) per piece.	0.75%	2.25%
96.06	Vacuum Flask with plastic cover	1% (one per cent only) of f.o.b. value.	All Customs
96.07	Hot Water Bottle made out of rubber including natural rubber, when CENVAT facility has not been availed.	Rs.5.20 (Rs. five and paise twenty only) per piece.	3.15	2.05
96.07.1	Hot Water Bottle made out of rubber including natural rubber, when CENVAT facility has been availed.	Rs.3.15 (Rs. three and paise fifteen only) per piece.	All Customs
CHAPTER 97 Works of art, collectors, pieces and antiques
CHAPTER 98 All Other Goods not elsewhere specified.