1. For the purposes of this Chapter, the term “ carpets and other textile floor coverings” means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for use for other purposes.
2. This Chapter does not cover floor covering underlays.
Basic Customs Duty - Reference in this chapter by customs tariff notification no. 21/01.03.2007.
Additional Duty - Reference in this chapter : (a) Hand made Carpets - Nil
(b) Machine Made Carpets and other textile floor coverings, of coir - Nil, of jute -Nil
of cotton not containing any other textiles material - 4%
Other Notes : Year 2010
a. Basic Custom duty - in this chapter of 21/01.03.2007.
b. Additional duty in this chapter 4 % and 10%, Ref. Central Excise Tariff notification 29-CE dated 09.07.2004, S.No. 5.
c. Education Cess (EC) - of 2% + 1% on the aggregate of excise and customs duties under section 91(1) of finance Act 2004, application on all goods in this chapter.
Other Notes : Year 2009
a. Basic Custom duty - in this chapter of 21/01.03.2007.
b. Additional duty in this chapter 4 % and 8%, Ref. Central Excise Tariff notification 29-CE dated 09.07.2004, S.No. 5.
c. Education Cess (EC) - of 2% + 1% on the aggregate of excise and customs duties under section 91(1) of finance Act 2004, application on all goods in this chapter.
Other Notes : Year 2008
a. Basic Custom duty - in this chapter of 21/01.03.2007.
b. Additional duty in this chapter
(a) Hand made carpets - Nil
(b) Machine made Carpets and other textiles floor covering, of coir - Nil, of jute - Nil. Of cotton not
containing any other textiles material 4 % other 8%
Add 3% cess of this for Education Cess.
C. Education Cess (EC) - of 2% + 1% on the aggregate of excise and customs duties under section 91(1) of finance Act 2004, application on all goods in this chapter.
Other Notes : Year 2007
a. Basic Custom duty - in this chapter of 21/01.03.2007.
b. Additional duty in this chapter
(a) Hand made carpets - Nil
(b) Machine made Carpets and other textiles floor covering, of coir - Nil, of jute - Nil. Of cotton not
containing any other textiles material 4 % other 8%
Add 3% cess of this for Education Cess.
C. Education Cess (EC) - of 2% + 1% on the aggregate of excise and customs duties under section 91(1) of finance Act 2004, application on all goods in this chapter.
Other Notes : Year 2006
a. Basic Custom duty - in this chapter of 13/01.03.2006.
Additional duty in this chapter (a) Hand made carpets - Nil
b. Machine made Carpets and other textiles floor covering, of coir - Nil, of jute - Nil. Of cotton not containing any other textiles material 4 % other 8%
Add 2% cess of this for Education Cess.
C. Education Cess (EC) - of 2% on the aggregate of excise and customs duties under section 91(1) of finance Act 2004, application on all goods in this chapter.