HS Code Note
Reference Central Excise Notification No. 29-CE dated 09.07.2004
Education Cess on : Upholstery fabrics falling under the following headings or sub-headings -520839, 520931, 520932, 520939, 520949, 521039, 521131, 521132, 521139, 521149, 540761, 55162200, 55162300, 58023000 by S.No. 1 of 69/09.07.2004.
Additional Duty on Fabrics : 8% by S.No. 6 of CE-29/09.07.2004. Add 2% of this for
education cess.
Additional duty of excise (Goods of Special Importance) exempted by Central Excise Notification No. CE-31/09.07.2004.
Additional duty of excise (Textile and Textile articles) exempted by Central Excise Notification No. CE-32/09.07.2004.
Add 0.05 % of the value of goods+basic customs duty+surcharge for Cess under Textile Committee Act, 1973.
Education Cess exempted on 551612, 551613, 551614, 551624, 551643, 551644, 551693, 551694 by S.No. 107 of 09.07.2004