1. Headings 5501 and 5502 apply only to man-made filament tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications:
(a) Length of tow exceeding 2m;
(b) Twist less than 5 turns per meter;
(c) Measuring per filament less than 67 decitex;
(d) Synthetic filament tow only: the tow must be drawn, that is to say, be incapable of being stretched by more than 100% of its length;
(e) Total measurement of tow more than 20,000 decitex.
Tow of a length not exceeding 2 m is to be classified in heading 5503 or 5504.
Other Notes : Year 2010
a. Basic Customs Duty - Reference in this chapter by Customs Tariff notification 21/01.03.2007.
b. Additional Duty - Applicable on fabrics in this chapter by Central Excise Tariff Notification S.No. 6 CE-29/09.07.2004.
c. Education Cess - 2%+1% on the aggregate of excise and customs duties
applicable on all goods in this chapter.
Other Notes : Year 2009
a. Basic Customs Duty - Reference in this chapter by Customs Tariff notification 21/01.03.2007.
b. Additional Duty - Applicable on fabrics in this chapter by Central Excise Tariff Notification S.No. 6 CE-29/09.07.2004.
c. Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.
Education Cess Exemption 2%+1% on the aggregate of customs duties exempted on
the following codes in this chapter under notification 69/09.07.2004.
Other Notes : Year 2008
a. Basic Customs Duty - Reference in this chapter by Customs Tariff notification 21/01.03.2007.
b. Additional Duty - Applicable on fabrics in this chapter by Central Excise Tariff Notification S.No. 6 CE-29/09.07.2004.
c. Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.
Education Cess Exemption 2%+1% on the aggregate of customs duties exempted on
the following codes in this chapter under notification 69/09.07.2004.
Other Notes : Year 2007
a. Basic Customs Duty - Reference in this chapter by Customs Tariff notification 21/01.03.2007
b. Additional Duty - Applicable on fabrics in this chapter by Central Excise Tariff Notification S.No. 6 CE-29/09.07.2004.
c. Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.
Education Cess Exemption 2%+1% on the aggregate of customs duties exempted on
the following codes in this chapter under notification 69/09.07.2004.
Other Notes : Year 2006
a. Basic Customs duty : in this chapter by S.No. 535 of 21/01.03.2002 and 13/01.03.2006.
b. Additional duty on fabrics in this chapter : by s.no. 6 CE 29/09.07.2004.
c. Education Cess : EC--of 2% on the aggregate of excise and customs duties
under Section 9191) of Finance Act 2004, exempted on the following code in this
chapter under notification 69/09.07.2004, HS Codes are :
55111000, 55112000, 551130, 551219, 551229, 551299, 55132100, 55132200, 55132300, 55132900, 55133100, 55133200, 55133300, 55133900, 55134100, 55134200, 55134300, 55134900, 55142100, 55142200, 55142300, 55142900, 55143100,55143200, 55143300, 55143900,55144100, 55144200, 55144300,55144900, 5515,55161200, 55161300,551614,55162400, 5164300, 55164400, 55169300,55169400.
d. 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, add 0.05 % of value of goods+basic customs duty+surcharge for Cess under Textiles committee Act, 1973.
Education Cess exempted on 5516 12, 551613, 551614, 551624, 551643, 551644, 551693, 551694 by S.No. 10869/09.07.2004.
Effective duties on Fabrics - Indo US MOU Ref. Notification 14 dated 01.03.2006 (S.No. 76-103)]