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 (Department of Revenue), No. 130/2000-Customs, dated the 16th
October, 2000 [G.S.R. 785 (E), dated the 16th October, 2000], except
as respects things done or omitted to be done before such supersession, 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 No. or
sub-heading No. of the First Schedule of 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 No. or sub-heading No.
|
Description
of goods
|
Rate
|
|
(1)
|
(2)
|
(3)
|
(4)
|
|
1.
|
5208.39
|
Upholstery fabrics
|
25% or Rs.150 per kg, whichever is
higher
|
|
2.
|
5208.39
|
Other than upholstery fabrics
|
30%
|
|
3.
|
5208.42
|
Upholstery fabrics
|
25% or Rs.37 per sq. mtr,
whichever is higher
|
|
4.
|
5208.42
|
Other than upholstery fabrics
|
30% or Rs.22 per sq. mtr,
whichever is higher
|
|
5.
|
5208.49
|
Upholstery fabrics
|
25% or Rs.143 per kg, whichever is
higher
|
|
6.
|
5208.52
|
Upholstery fabrics
|
25% or Rs.23 per sq. mtr,
whichever is higher
|
|
7.
|
5208.52
|
Other than upholstery fabrics
|
30% or Rs.14 per sq. mtr,
whichever is higher
|
|
8.
|
5208.53
|
Upholstery fabrics
|
25% or Rs.35 per sq. mtr,
whichever is higher
|
|
9.
|
5208.53
|
Other than upholstery fabrics
|
30% or Rs.21 per sq. mtr,
whichever is higher
|
|
10.
|
5208.59
|
Upholstery fabrics
|
25% or Rs.50 per sq. mtr,
whichever is higher
|
|
11.
|
5208.59
|
Other than upholstery fabrics
|
30% or Rs.30 per sq. mtr,
whichever is higher
|
|
12.
|
5209.31, 5209.32, or 5209.39
|
Upholstery fabrics
|
25% or Rs.150 per kg whichever is
higher.
|
|
13.
|
5209.31, 5209.32 or 5209.39
|
Other than upholstery fabrics
|
30%
|
|
14.
|
5209.41
|
Upholstery fabrics
|
25% or Rs.32 per sq. mtr,
whichever is higher.
|
|
15.
|
5209.41
|
�Other than upholstery fabrics
|
30% or Rs.30 per sq. mtr,
whichever is higher.
|
|
16.
|
5209.43
|
Upholstery fabrics
|
25% or Rs.30 per sq. mtr,
whichever is higher.
|
|
17.
|
5209.43
|
�Other than upholstery fabrics
|
30% or Rs.28 per sq. mtr,
whichever is higher.
|
|
18.
|
5209.49
|
Upholstery fabrics
|
25% or Rs.150 per kg, whichever is
higher.
|
|
19.
|
5209.49
|
Other than upholstery fabrics
|
30%
|
|
20.
|
5209.51 or 5209.52
|
Upholstery fabrics
|
25% or Rs.30 per sq. mtr,
whichever is higher.
|
|
21.
|
5209.51 or 5209.52
|
Other than upholstery fabrics
|
30% or Rs.24 per sq. mtr,
whichever is higher.
|
|
22.
|
5209.59
|
Upholstery fabrics
|
25% or Rs.38 per sq. mtr,
whichever is higher.
|
|
23.
|
5209.59
|
Other than upholstery fabrics
|
30% or Rs. 30 per sq. mtr,
whichever is higher.
|
|
24.
|
5210.39
|
Upholstery fabrics
|
25% or Rs.150 per kg whichever is
higher.
|
|
25.
|
5210.39
|
Other than upholstery fabrics
|
30%
|
|
26.
|
5210.49
|
Upholstery fabrics
|
25% or Rs.132 per kg whichever is
higher.
|
|
27.
|
5210.51
|
Upholstery fabrics
|
25% or Rs.15 per sq. mtr,
whichever is higher.
|
|
28.
|
5210.51
|
Other than upholstery fabrics
|
30% or Rs.12 per sq. mtr,
whichever is higher.
|
|
29.
|
5210.59
|
Upholstery fabrics
|
25% or Rs.15 per sq. mtr,
whichever is higher.
|
|
30.
|
5210.59
|
Other than upholstery fabrics
|
30% or Rs.12 per sq. mtr,
whichever is higher.
|
|
31.
|
5211.31, 5211.32 or 5211.39
|
Upholstery fabrics
|
25% or Rs.150 per kg whichever is
higher.
|
|
32.
|
5211.31, 5211.32 or 5211.39
|
Other than upholstery fabrics
|
30%
|
|
33.
|
5211.41
|
Upholstery fabrics
|
25% or Rs.44 per sq. mtr,
whichever is higher.
|
|
34.
|
5211.41
|
Other than upholstery fabrics
|
30% or Rs.35 per sq. mtr,
whichever is higher.
|
|
35.
|
5211.43
|
Upholstery fabrics
|
25% or Rs.40 per sq. mtr,
whichever is higher.
|
|
36.
|
5211.43
|
Other than upholstery fabrics
|
30% or Rs.32 per sq. mtr,
whichever is higher.
|
|
37.
|
5211.49
|
Upholstery fabrics
|
25% or Rs.150 per kg, whichever is
higher.
|
|
38.
|
5211.49
|
Other than upholstery fabrics
|
30%
|
|
39.
|
5211.51, 5211.52 or 5211.59
|
Upholstery fabrics
|
25% or Rs.18 per sq. mtr,
whichever is higher.
|
|
40.
|
5211.51, 5211.52 or 5211.59
|
Other than upholstery fabrics
|
30% or Rs.12 per sq. mtr,
whichever is higher.
|
|
41.
|
5207.42
|
Upholstery fabrics
|
25% or Rs.60 per sq. mtr,
whichever is higher.
|
|
42.
|
5207.42
|
Other than upholstery fabrics
|
30% or Rs.36 per sq. mtr,
whichever is higher.
|
|
43.
|
5207.43
|
Upholstery fabrics
|
25% or Rs.67 per sq. mtr,
whichever is higher.
|
|
44.
|
5407.43
|
Other than upholstery fabrics
|
30% or Rs.40 per kg, whichever is
higher.
|
|
45.
|
5407.44
|
Upholstery fabrics
|
25% or Rs.58 per sq. mtr,
whichever is higher.
|
|
46.
|
5207.44
|
Other than upholstery fabrics
|
30% or Rs.35 per sq. mtr,
whichever is higher.
|
|
47.
|
5207.52
|
Upholstery fabrics
|
25% or Rs.38 per sq. mtr,
whichever is higher.
|
|
48.
|
5407.52
|
Other than upholstery fabrics
|
30% or Rs.23 per sq. mtr,
whichever is higher.
|
|
49.
|
5407.53
|
Upholstery fabrics
|
25% or Rs.50 per sq. mtr,
whichever is higher.
|
|
50.
|
5407.53
|
Other than upholstery fabrics
|
30% or Rs.30 per sq. mtr,
whichever is higher.
|
|
51.
|
5407.61
|
Other than upholstery fabrics
|
25%
|
|
52.
|
5407.69
|
Upholstery fabrics
|
25% or Rs.60 per sq. mtr,
whichever is higher.
|
|
53.
|
5407.69
|
Other than upholstery fabrics
|
30% or Rs.36 per sq. mtr,
whichever is higher.
|
|
54.
|
5407.73
|
Upholstery fabrics
|
25% or Rs.60 per sq. mtr,
whichever is higher.
|
|
55.
|
5407.73
|
Other than upholstery fabrics
|
30% or Rs.36 per sq. mtr,
whichever is higher.
|
|
56.
|
5407.74
|
Upholstery fabrics
|
25% or Rs.38 per sq. mtr,
whichever is higher.
|
|
57.
|
5407.74
|
Other than upholstery fabrics
|
30% or Rs.23 per sq. mtr,
whichever is higher.
|
|
58.
|
5407.83
|
Upholstery fabrics
|
25% or Rs.42 per sq. mtr,
whichever is higher.
|
|
59.
|
5407.82
|
Other than upholstery fabrics
|
30% or Rs.25 per sq. mtr,
whichever is higher.
|
|
60.
|
5407.83
|
Upholstery fabrics
|
25% or Rs.67 per sq. mtr,
whichever is higher.
|
|
61.
|
5407.83
|
Other than upholstery fabrics
|
30% or Rs.40 per sq. mtr,
whichever is higher.
|
|
62.
|
5407.84
|
Upholstery fabrics
|
25% or Rs.38 per sq. mtr,
whichever is higher.
|
|
63.
|
5407.84
|
Other than upholstery fabrics
|
30% or Rs.23 per sq. mtr,
whichever is higher.
|
|
64.
|
5407.92
|
Upholstery fabrics
|
25% or Rs.67 per sq. mtr,
whichever is higher.
|
|
65.
|
5407.92
|
Other than upholstery fabrics
|
30% or Rs.40 per sq. mtr,
whichever is higher.
|
|
66.
|
5407.93
|
Upholstery fabrics
|
25% or Rs.45 per sq. mtr,
whichever is higher.
|
|
67.
|
5407.93
|
Other than upholstery fabrics
|
30% or Rs.27 per sq. mtr,
whichever is higher.
|
|
68.
|
5407.94
|
Upholstery fabrics
|
25% or Rs.67 per sq. mtr,
whichever is higher.
|
|
69.
|
5407.94
|
Other than upholstery fabrics
|
30% or Rs.40 per sq. mtr,
whichever is higher.
|
|
70.
|
5408.22
|
Upholstery fabrics
|
25% or Rs.45 per sq. mtr,
whichever is higher.
|
|
71.
|
5408.22
|
Other than upholstery fabrics
|
30% or Rs.27 per sq. mtr,
whichever is higher.
|
|
72.
|
5408.23
|
Upholstery fabrics
|
25% or Rs.47 per sq. mtr,
whichever is higher.
|
|
73.
|
5408.23
|
Other than upholstery fabrics
|
30% or Rs.28 per sq. mtr,
whichever is higher.
|
|
74.
|
5408.24
|
Upholstery fabrics
|
25% or Rs.87 per sq. mtr,
whichever is higher.
|
|
75.
|
5408.24
|
Other than upholstery fabrics
|
30% or Rs.52 per sq. mtr,
whichever is higher.
|
|
76.
|
5512.19
|
Upholstery fabrics
|
25% or Rs.42 per sq. mtr,
whichever is higher.
|
|
77.
|
5412.19
|
Other than upholstery fabrics
|
30% or Rs.25 per sq. mtr,
whichever is higher.
|
|
78.
|
5512.29
|
Upholstery fabrics
|
25% or Rs.47 per sq. mtr,
whichever is higher.
|
|
79.
|
5512.29
|
�Other than upholstery fabrics
|
30% or Rs.28 per sq. mtr,
whichever is higher.
|
|
80.
|
5512.99
|
Upholstery fabrics
|
25% or Rs.54 per kg whichever is
higher.
|
|
81.
|
5513.21
|
Upholstery fabrics
|
25% or Rs.107 per kg whichever is
higher.
|
|
82.
|
5513.23
|
Upholstery fabrics
|
25% or Rs.125 per kg whichever is
higher.
|
|
83.
|
5413.23
|
Other than upholstery fabrics
|
30% or Rs.25 per sq. mtr,
whichever is higher.
|
|
84.
|
5513.39
|
Upholstery fabrics
|
25% or Rs.125 per kg whichever is
higher.
|
|
85.
|
5513.39
|
Other than upholstery fabrics
|
30% or Rs.30 per sq. mtr,
whichever is higher.
|
|
86.
|
5513.41
|
Upholstery fabrics
|
25% or Rs.25 per sq. mtr,
whichever is higher.
|
|
87.
|
5513.41
|
Other than upholstery fabrics
|
30% or Rs.15 per sq. mtr,
whichever is higher.
|
|
88.
|
5514.21
|
Upholstery fabrics
|
25% or Rs.100 per kg, whichever is
higher.
|
|
89.
|
5514.21
|
Other than upholstery fabrics
|
30% or Rs.30 per sq mtr, whichever
is higher.
|
|
90.
|
5514.22
|
Upholstery fabrics
|
25% or Rs.100 per kg, whichever is
higher.
|
|
91.
|
5514.23
|
Upholstery fabrics
|
25% or Rs.114 per kg, whichever is
higher.
|
|
92.
|
5514.29
|
Upholstery fabrics
|
25% or Rs.121 per kg, whichever is
higher.
|
|
93.
|
5514.31
|
Upholstery fabrics
|
25% or Rs.64 per sq. mtr,
whichever is higher.
|
|
94.
|
5514.31
|
Other than upholstery fabrics
|
30% or Rs.45 per sq. mtr,
whichever is higher.
|
|
95.
|
5514.32
|
Upholstery fabrics
|
25% or Rs.43 per sq. mtr,
whichever is higher.
|
|
96.
|
5514.32
|
Other than upholstery fabrics
|
30% or Rs.26 per sq. mtr,
whichever is higher.
|
|
97.
|
5514.49
|
Upholstery fabrics
|
25% or Rs.114 per kg, whichever is
higher.
|
|
98.
|
5515.21
|
Upholstery fabrics
|
25% or Rs.79 per sq. mtr,
whichever is higher.
|
|
99.
|
5515.21
|
Other than upholstery fabrics
|
30% or Rs.55 per sq. mtr,
whichever is higher.
|
|
100.
|
5515.91
|
Upholstery fabrics
|
25% or Rs.57 per sq. mtr,
whichever is higher.
|
|
101.
|
5515.91
|
Other than upholstery fabrics
|
30% or Rs.40 per sq. mtr,
whichever is higher.
|
|
102.
|
5516.22 or 5516.23
|
Upholstery fabrics
|
25% or Rs.150 per kg, whichever is
higher.
|
|
103.
|
5516.22 or 5516 23
|
Other than upholstery fabrics
|
30%
|
|
104.
|
5801.10
|
Upholstery fabrics
|
25% or Rs.210 per sq. mtr,
whichever is higher.
|
|
105.
|
5801.22
|
Upholstery fabrics
|
25% or Rs.75 per sq. mtr,
whichever is higher.
|
|
106.
|
5801.22
|
�Other than upholstery fabrics
|
30% or Rs.70 per sq. mtr,
whichever is higher.
|
|
107.
|
5801.23
|
Upholstery fabrics
|
25% or Rs.80 per sq. mtr,
whichever is higher.
|
|
108.
|
5801.25
|
Upholstery fabrics
|
25% or Rs.120 per sq. mtr,
whichever is higher.
|
|
109.
|
5801.26
|
Upholstery fabrics
|
25% or Rs.180 per sq. mtr,
whichever is higher.
|
|
110.
|
5801.31
|
Upholstery fabrics
|
25% or Rs.75 per sq. mtr,
whichever is higher.
|
|
111.
|
5801.33
|
Upholstery fabrics
|
25% or Rs.150 per sq. mtr,
whichever is higher.
|
|
112.
|
5801.36
|
Upholstery fabrics
|
25% or Rs.130 per sq. mtr,
whichever is higher.
|
|
113.
|
5801.90
|
Upholstery fabrics
|
25% or Rs.35 per sq. mtr,
whichever is higher.
|
|
114.
|
5802.30
|
Upholstery fabrics
|
25% or Rs.150 per kg, whichever is
higher.
|
|
115.
|
5802.30
|
Other than upholstery fabrics
|
30%
|