In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance and Company Affairs (Department of Revenue),
, dated the 1st March 2003 [G.S.R. 171 (E), dated the 1st March 2003], the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below and falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table.
S.No. | Chapter or heading or sub-heading or tariff item | Description of goods | Rate |
(1) | (2) | (3) | (4) |
1. | 5208 39 | Upholstery fabrics | 20% or Rs. 150 per kg., whichever is higher |
2. | 5208 39 | Other than upholstery fabrics | 20% |
3. | 5208 42 | Upholstery fabrics | 20% or Rs. 37 per sq. mtr., whichever is higher |
4. | 5208 42 | Other than upholstery fabrics | 20% or Rs. 22 per sq. mtr., whichever is higher |
5. | 5208 49 | Upholstery fabrics | 20% or Rs. 143 per kg., whichever is higher |
6. | 5208 52 | Upholstery fabrics | 20% or Rs. 23 per sq. mtr., whichever is higher |
7. | 5208 52 | Other than upholstery fabrics | 20% or Rs. 14 per sq. mtr., whichever is higher |
8. | 5208 53 | Upholstery fabrics | 20% or Rs. 35 per sq. mtr., whichever is higher |
9. | 5208 53 | Other than upholstery fabrics | 20% or Rs. 21 per sq. mtr., whichever is higher |
10. | 5208 59 | Upholstery fabrics | 20% or Rs. 50 per sq. mtr., whichever is higher |
11. | 5208 59 | Other than upholstery fabrics | 20% or Rs. 30 per sq. mtr., whichever is higher |
12. | 5209 31, 5209 32 or 5209 39 | Upholstery fabrics | 20% or Rs. 150 per kg., whichever is higher |
13. | 5209 31, 5209 32 or 5209 39 | Other than upholstery fabrics | 20% |
14. | 5209 41 | Upholstery fabrics | 20% or Rs. 32 per sq. mtr., whichever is higher |
15. | 5209 41 | Other than upholstery fabrics | 20% or Rs. 30 per sq. mtr., whichever is higher |
16. | 5209 43 | Upholstery fabrics | 20% or Rs. 30 per sq. mtr., whichever is higher |
17. | 5209 43 | Other than upholstery fabrics | 20% or Rs. 28 per sq. mtr., whichever is higher |
18. | 5209 49 | Upholstery fabrics | 20% or Rs. 150 per kg., whichever is higher |
19. | 5209 49 | Other than upholstery fabrics | 20% |
20. | 5209 51 or 5209 52 | Upholstery fabrics | 20% or Rs. 30 per sq. mtr., whichever is higher |
21. | 5209 51 or 5209 52 | Other than upholstery fabrics | 20% or Rs. 24 per sq. mtr., whichever is higher |
22. | 5209 59 | Upholstery fabrics | 20% or Rs. 38 per sq. mtr., whichever is higher |
23. | 5210 59 | Other than upholstery fabrics | 20% or Rs. 30 per sq. mtr., whichever is higher |
24. | 5210 39 | Upholstery fabrics | 20% or Rs. 150 per kg., whichever is higher |
25. | 5210 39 | Other than upholstery fabrics | 20% |
26. | 5210 49 | Upholstery fabrics | 20% or Rs. 132 per kg., whichever is higher |
27. | 5210 51 | Upholstery fabrics | 20% or Rs. 15 per sq. mtr.,whichever is higher |
28. | 5210 51 | Other than upholstery fabrics | 20% or Rs. 12 per sq. mtr., whichever is higher |
29. | 5210 59 | Upholstery fabrics | 20% or Rs. 15 per sq. mtr., whichever is higher |
30. | 5210 59 | Other than upholstery fabrics | 20% or Rs. 12 per sq. mtr., whichever is higher |
31. | 5211 31, 5211 32 or 5211 39 | Upholstery fabrics | 20% or Rs. 150 per kg., whichever is higher |
32. | 5211 31, 5211 32 or 5211 39 | Other than upholstery fabrics | 20% |
33. | 5211 41 | Upholstery fabrics | 20% or Rs. 44 per sq. mtr., whichever is higher |
34. | 5211 41 | Other than upholstery fabrics | 20% or Rs. 35 per sq. mtr., whichever is higher |
35. | 5211 43 | Upholstery fabrics | 20% or Rs. 40 per sq. mtr., whichever is higher |
36. | 5211 43 | Other than upholstery fabrics | 20% or Rs. 32 per sq. mtr., whichever is higher |
37. | 5211 49 | Upholstery fabrics | 20% or Rs. 150 per kg., whichever is higher |
38. | 5211 49 | Other than upholstery fabrics | 20% |
39. | 5211 51, 5211 52 or 5211 59 | Upholstery fabrics | 20% or Rs. 18 per sq. mtr., whichever is higher |
40. | 5211 51, 5211 52 or 5211 59 | Other than upholstery fabrics | 20% or Rs. 12 per sq. mtr., whichever is higher |
41. | 5407 42 00 | Upholstery fabrics | 20% or Rs. 60 per sq. mtr., whichever is higher |
42. | 5407 42 00 | Other than upholstery fabrics | 20% or Rs. 36 per sq. mtr., whichever is higher |
43. | 5407 43 00 | Upholstery fabrics | 20% or Rs. 67 per sq. mtr., whichever is higher |
44. | 5407 43 00 | Other than upholstery fabrics | 20% or Rs. 40 per sq. mtr., whichever is higher |
45. | 5407 44 00 | Upholstery fabrics | 20% or Rs. 58 per sq. mtr., whichever is higher |
46. | 5407 44 00 | Other than upholstery fabrics | 20% or Rs. 35 per sq. mtr., whichever is higher. |
47. | 5407 52 | Upholstery fabrics | 20% or Rs. 38 per sq. mtr., whichever is higher |
48. | 5407 52 | Other than upholstery fabrics | 20% or Rs. 23 per sq. mtr., whichever is higher |
49. | 5407 53 00 | Upholstery fabrics | 20% or Rs. 50 per sq. mtr., whichever is higher |
50. | 5407 53 00 | Other than upholstery fabrics | 20% or Rs. 30 per sq. mtr., whichever is higher |
51. | 5407 61 | Other than upholstery fabrics | 20% |
52. | 5407 69 00 | Upholstery fabrics | 20% or Rs. 60 per sq. mtr., whichever is higher |
53. | 5407 69 00 | Other than upholstery fabrics | 20% or Rs. 36 per sq. mtr., whichever is higher |
54. | 5407 73 00 | Upholstery fabrics | 20% or Rs. 60 per sq. mtr., whichever is higher |
55. | 5407 73 00 | Other than upholstery fabrics | 20% or Rs. 36 per sq. mtr., whichever is higher |
56. | 5407 74 00 | Upholstery fabrics | 20% or Rs. 38 per sq. mtr., whichever is higher |
57. | 5407 74 00 | Other than upholstery fabrics | 20% or Rs. 23 per sq. mtr., whichever is higher |
58. | 5407 82 | Upholstery fabrics | 20% or Rs. 42 per sq. mtr., whichever is higher |
59. | 5407 82 | Other than upholstery fabrics | 20% or Rs. 25 per sq. mtr., whichever is higher |
60. | 5407 83 00 | Upholstery fabrics | 20% or Rs. 67 per sq. mtr., whichever is higher |
61. | 5407 83 00 | Other than upholstery fabrics | 20% or Rs. 40 per sq. mtr., whichever is higher |
62. | 5407 84 | Upholstery fabrics | 20% or Rs. 38 per sq. mtr., whichever is higher |
63. | 5407 84 | Other than upholstery fabrics | 20% or Rs. 23 per sq. mtr., whichever is higher |
64. | 5407 92 00 | Upholstery fabrics | 20% or Rs. 67 per sq. mtr., whichever is higher |
65. | 5407 92 00 | Other than upholstery fabrics | 20% or Rs. 40 per sq. mtr., whichever is higher |
66. | 5407 93 00 | Upholstery fabrics | 20% or Rs. 45 per sq. mtr., whichever is higher |
67. | 5407 93 00 | Other than upholstery fabrics | 20% or Rs. 27 per sq. mtr., whichever is higher |
68. | 5407 94 00 | Upholstery fabrics | 20% or Rs. 67 per sq. mtr., whichever is higher |
69. | 5407 94 00 | Other than upholstery fabrics | 20% or Rs. 40 per sq. mtr., whichever is higher |
70. | 5408 22 | Upholstery fabrics | 20% or Rs. 45 per sq. mtr., whichever is higher |
71. | 5408 22 | Other than upholstery fabrics | 20% or Rs. 27 per sq. mtr., whichever is higher |
72. | 5408 23 00 | Upholstery fabrics | 20% or Rs. 47 per sq. mtr., whichever is higher |
73. | 5408 23 00 | Other than upholstery fabrics | 20% or Rs. 28 per sq. mtr., whichever is higher |
74. | 5408 24 | Upholstery fabrics | 20% or Rs. 87 per sq. mtr., whichever is higher |
75. | 5408 24 | Other than upholstery fabrics | 20% or Rs. 52 per sq. mtr., whichever is higher |
76. | 5512 19 | Upholstery fabrics | 20% or Rs. 42 per sq. mtr., whichever is higher |
77. | 5512 19 | Other than upholstery fabrics | 20% or Rs. 25 per sq. mtr., whichever is higher |
78. | 5512 29 | Upholstery fabrics | 20% or Rs. 47 per sq. mtr., whichever is higher |
79. | 5512 29 | Other than upholstery fabrics | 20% or Rs. 28 per sq. mtr., whichever is higher |
80. | 5512 99 | Upholstery fabrics | 20% or Rs. 54 per kg., whichever is higher |
81. | 5513 21 00 | Upholstery fabrics | 20% or Rs. 107 per kg., whichever is higher |
82. | 5513 23 00 | Upholstery fabrics | 20% or Rs. 125 per kg., whichever is higher |
83. | 5513 23 00 | Other than upholstery fabrics | 20% or Rs. 25 per sq. mtr., whichever is higher |
84. | 5513 39 00 | Upholstery fabrics | 20% or Rs. 125 per kg., whichever is higher |
85. | 5513 39 00 | Other than upholstery fabrics | 20% or Rs. 30 per sq. mtr., whichever is higher |
86. | 5513 41 00 | Upholstery fabrics | 20% or Rs. 25 per sq. mtr., whichever is higher |
87. | 5513 41 00 | Other than upholstery fabrics | 20% or Rs. 15 per sq. mtr., whichever is higher |
88. | 5514 21 00 | Upholstery fabrics | 20% or Rs. 100 per kg., whichever is higher |
89. | 5514 21 00 | Other than upholstery fabrics | 20% or Rs. 30 per sq. mtr., whichever is higher |
90. | 5514 22 00 | Upholstery fabrics | 20% or Rs. 100 per kg., whichever is higher |
91. | 5514 23 00 | Upholstery fabrics | 20% or Rs. 114 per kg., whichever is higher |
92. | 5514 29 00 | Upholstery fabrics | 20% or Rs. 121 per kg., whichever is higher |
93. | 5514 31 00 | Upholstery fabrics | 20% or Rs. 64 per sq. mtr., whichever is higher |
94. | 5514 31 00 | Other than upholstery fabrics | 20% or Rs. 45 per sq. mtr., whichever is higher |
95. | 5514 32 00 | Upholstery fabrics | 20% or Rs. 43 per sq. mtr., whichever is higher |
96. | 5514 32 00 | Other than upholstery fabrics | 20% or Rs. 26 per sq. mtr., whichever is higher |
97. | 5514 49 00 | Upholstery fabrics | 20% or Rs. 114 per kg., whichever is higher |
98. | 5515 21 | Upholstery fabrics | 20% or Rs. 79 per sq. mtr.,whichever is higher |
99. | 5515 21 | Other than upholstery fabrics | 20% or Rs. 55 per sq. mtr., whichever is higher |
100. | 5515 91 | Upholstery fabrics | 20% or Rs. 57 per sq. mtr., whichever is higher |
101. | 5515 91 | Other than upholstery fabrics | 20% or Rs. 40 per sq.mtr., whichever is higher |
102. | 5516 22 00 or 5516 23 00 | Upholstery fabrics | 20% or Rs. 150 per kg., whichever is higher |
103. | 5516 22 00 or 5516 23 00 | Other than upholstery fabrics | 20% |
104. | 5801 10 | Upholstery fabrics | 20% or Rs. 210 per sq. mtr., whichever is higher |
105. | 5801 22 | Upholstery fabrics | 20% or Rs. 75 per sq. mtr., whichever is higher |
106. | 5801 22 | Other than upholstery fabrics | 20% or Rs. 70 per sq. mtr., whichever is higher |
107. | 5801 23 00 | Upholstery fabrics | 20% or Rs. 80 per sq. mtr., whichever is higher |
108. | 5801 25 00 | Upholstery fabrics | 20% or Rs. 120 per sq. mtr., whichever is higher |
109. | 5801 26 00 | Upholstery fabrics | 20% or Rs. 180 per sq. mtr., whichever is higher |
110. | 5801 31 00 | Upholstery fabrics | 20% or Rs. 75 per sq. mtr., whichever is higher |
111. | 5801 33 00 | Upholstery fabrics | 20% or Rs. 150 per sq. mtr., whichever is higher |
112. | 5801 36 | Upholstery fabrics | 20% or Rs. 130 per sq. mtr., whichever is higher |
113. | 5801 90 | Upholstery fabrics | 20% or Rs. 35 per sq. mtr., whichever is higher |
114. | 5802 30 00 | Upholstery fabrics | 20% or Rs. 150 per kg., whichever is higher |
115. | 5802 30 00 | Other than upholstery fabrics | 20% |
1. "Upholstery fabrics" means material used on furniture or used to cover walls, as curtains or wall hangings and includes fabric coverings and treatments in automobiles, airplanes or railroad passenger cars.
2. The rate specified in column (4) of the Table above is ad valorem rate unless otherwise specified therein.
(G.S. Karki)
Under Secretary to the Government of India