TARIFF ITEM ITEM DESCRIPTION UNIT BASIC EFFECT. PRE. ACD CVD. CESS TOTAL POLICY REMARKS (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
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1 Chapter 58 Special Woven Fabrics; Tufted Textile Fabrics; Lace; Tapestries; Trimmings; Embroidery Notes. 1. This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods of Chapter Heading also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up. 3. For the purposes of heading 58.03, gauze means a fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup threads which cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft threads pass. 4. Heading does not apply to knotted net fabrics of twine, cordage or rope, of heading For the purposes of heading 58.06, the expression narrow woven fabrics means: (a) Woven fabrics of a width not exceeding 30 cm, whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made) on both edges; (b) Tubular woven fabrics of a flattened width not exceeding 30 cm; and (c) Bias binding with folded edges, of a width when unfolded not exceeding 30 cm. Narrow woven fabrics with woven fringes are to be classified in heading In heading 58.10, the expression embroidery means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn applique work of sequins, beads or ornamental motifs of textile or other materials. The heading does not apply to needlework tapestry (heading 58.05). 7. In addition to the products of heading 58.09, this Chapter also includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes. Note on Effective Duty For exemption in this Chapter please see Appendix-A; Ntfn 21/ ; [Sl. No. 7, 93, 114, 140, 167, 174, 190, 192, , 242, 249, 257, , 320, , 351, , 387, 391, 392, , 409]. Note on Cess Leviable See Appendix-I for Cess leviable on all textiles under this Chapter Woven pile fabrics and chenille fabrics, other than fabrics of heading or Of wool or fine animal hair m² 10.0% or Rs Of cotton: Uncut weft pile fabrics m² 10.0% or Rs.80 per sq. mtr., which- 10.0% or Rs.210 CVD: All goods of cotton, not containing 5%; Others - 10% by Ntfn 29/2004- ; Cess Exemption: See Ntfn 69/2004-Cus. dated S.No. 1 Exemption: See Sl. No % or Rs.80 per ever Cut corduroy: Exemption: See Sl. No. 105, Soley of cotton m² 10.0% or Rs.75 per 10.0% or Rs.75 per Other m² 10.0% or Rs.75 per 10.0% or Rs.75 per
2 Other weft pile fabrics m² 10.0% or Rs.80 per Warp pile fabrics, epingle (uncut) m² 10.0% or Rs Warp pile fabrics, cut m² 10.0% or Rs Chenille fabrics m² 10.0% or Rs Of man-made fibres: Uncut weft pile fabrics m² 10.0% or Rs.75 per 10.0% or Rs.80 per 10.0% or Rs % or Rs % or Rs % or Rs.75 per 10.0% or Rs % or Rs % or Rs % or Rs % or Rs.68 per sq. mtr., which- Exemption: See Sl. No. 107 Exemption: See Sl. No. 108 Exemption: See Sl. No. 109 Exemption: See Sl. No. 110 Exemption: See Sl. No Free Cut corduroy m² 10.0% or Rs Other weft pile fabrics m² 10.0% or Rs Warp pile fabrics, epingle (uncut): Velvet m² 10.0% or Rs Other m² 10.0% or Rs Warp pile fabrics, cut m² 10.0% or Rs.68 per ever Chenille fabrics: Exemption: See Sl. No Carduroys m² 10.0% or Rs % or Rs Other m² 10.0% or Rs % or Rs Of other textile materials: Exemption: See Sl. No Pile fabrics and chenille fabrics of silk containing more than 50% kg by weight of silk, but not containing wool or hair Pile fabrics and chenille fabrics not elsewhere specified or included m² 10.0% or Rs.35 per m² 10.0% or Rs.35 per 10.0% or Rs.35 per 10.0% or Rs.35 per
3 5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 58.06; Tufted textile fabrics, other than products of heading Terry towelling and similar woven terry fabrics, of cotton: Unbleached m² Free Other: Cess Exemption: See Ntfn 69/2004- S.No Bleached m² Piece dyed m² Yarn dyed m² Printed m² Of Handloom m² Other m² Terry towelling and similar woven terry fabrics, of other textile materials Tufted textile fabrics m² 10.0% or Rs Gauze, other than narrow fabrics of heading 5806: Inserted vide Ntfn 109/2008-Cus. (N.T.) dated m² Free 10.0% or Rs.150 Exemption: See Sl. No. 114, 115; Cess Exemption: See Ntfn 69/2004- ; Sl. No Of cotton: Unbleached m² Free Bleached m² Free Piece dyed m² Free Yarn dyed m² Free Printed m² Free Other m² Free -- Of other textile materials: Of silk or silk wase m² Free Of synthetic fibre m² Free Of artificial fibre m² Free Other m² Free
4 5804 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; Lace in the piece, in strips or in motifs, other than fabrics of headings to Tulles and other net fabrics: Of cotton kg. 10.0% or Rs % or Rs Other kg. 10.0% or Rs % or Rs Mechanically made lace: Of man-made fibres kg. 10.0% or Rs % or Rs Of other textile materials Of cotton kg. 10.0% or Rs % or Rs Other kg. 10.0% or Rs % or Rs Hand-made lace kg. 10.0% or Rs % or Rs Free 5805 Hand-woven tapestries of the type gobelins, flanders, aubusson, beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up Hand-woven tapestries of the type gobelins, flanders, aubusson, beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up: Tapestries hand made or kg Free needle worked by hand, of cotton Tapestries of jute kg Free Other kg Free 5806 Narrow woven fabrics, other than goods of heading 58.07; Narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) Woven pile fabrics (including terry towelling and similar terry fabrics) and chenille fabrics Other woven fabrics, containing by weight 5% or more of elastomeric yarn of rubber thread Exemption: CVD 5% by 02/2011-CE and 1% without CENVAT Credit by 01/2011-CE. Anti- Dumping Duty: See Ntfn 108/
5 - Other woven fabrics: Of cotton: Typewriter ribbon cloth Newar cotton Other Of man-made fibres Of other textile materials: Goat hair puttis tape Jute webbing Other narrow fabrics of jute Other Fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) 5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered Woven: Of cotton kg Free Of man-made fibre kg Free Other kg Free Other: Of felt or non-wovens kg Free Other kg Free Exemption: CVD 5% by 02/2011-CE and 1% without CENVAT Credit by 01/2011-CE 5808 Braids in the piece; Ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; Tassels, pompons and similar articles Braids, in the piece: Of Cotton Other Other: Tapes, ornamental or cotton Hair band of narrow fabrics Other braids Ribbons of rayon with ornamental trimmings Saree falls, borders (other than zari), frings of cotton Saree falls, borders (other than zari), frings of manmade fibre Other 5809 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 56.05, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included. All goods, not subjected to any process - Nil by 3/
6 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 56.05, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included: Zari borders Other 5810 Embroidery in the piece, in strips or in motifs Embroidery without visible ground kg. 10.0% or Rs % or Rs.200. All goods manufactured without the aid of vertical type automatic shuttle embroidery machines operated with power - Nil by 3/ Cess Exemption: See Ntfn 69/2004- S.No. 1 - Other embroidery: Of cotton Of man-made fibres: Embroidered badges, motifs and the like Other Of other textile materials 5811 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 58.10: Kantha (multi layer stitched m² Free textile fabrics in piece used for bedding, mattress pads or clothing) Quilted wadding m² Free Other m² Free Exemption Notifications Please see all Customs, Excise duty exemption notifications and General Exemption notifications relating to Country, Export Promotion, Exhibitions, Fairs, Seminars, Gifts, Donations, Art, Culture, Repairs, Miscellaneous, Sports and Defence etc. in Part-II. Amendments in the First Schedule of the Customs Tariff Act The First Schedule is being amended to include editorial changes in the Harmonized System of Nomenclature (HSN), by the Finance Bill, 2011 which would be effective from For changes please see Annexure-I after Chapter 98 of this book.
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