| S.No. |
Chapter or heading or sub-heading or tariff item of the First Schedule |
Description of goods |
Rate |
| (1) |
(2) |
(3) |
(4) |
| 1. |
5208 39 |
Upholstery fabrics |
12.5% or Rs. 150 per kg., whichever is higher |
| 2. |
5208 39 |
Other than upholstery fabrics |
12.5% |
| 3. |
5208 42 |
Upholstery fabrics |
12.5% or Rs. 37 per sq. mtr., whichever is higher |
| 4. |
5208 42 |
Other than upholstery fabrics |
12.5% or Rs. 22 per sq. mtr., whichever is higher |
| 5. |
5208 49 |
Upholstery fabrics |
12.5% or Rs. 143 per kg., whichever is higher |
| 6. |
5208 52 |
Upholstery fabrics |
12.5% or Rs. 23 per sq. mtr., whichever is higher |
| 7. |
5208 52 |
Other than upholstery fabrics |
12.5% or Rs. 14 per sq. mtr., whichever is higher |
| 8. |
5208 53 |
Upholstery fabrics |
12.5% or Rs. 35 per sq. mtr., whichever is higher |
| 9. |
5208 53 |
Other than upholstery fabrics |
12.5% or Rs. 21 per sq. mtr., whichever is higher |
| 10. |
5208 59 |
Upholstery fabrics |
12.5% or Rs.50 per sq. mtr., whichever is higher |
| 11. |
5208 59 |
Other than upholstery fabrics |
12.5% or Rs. 30 per sq. mtr., whichever is higher |
| 12. |
5209 31, 5209 32 or 5209 39 |
Upholstery fabrics |
12.5% or Rs. 150 per kg., whichever is higher |
| 13. |
5209 31, 5209 32 or 5209 39 |
Other than upholstery fabrics |
12.5% |
| 14. |
5209 41 |
Upholstery fabrics |
12.5% or Rs. 32 per sq. mtr., whichever is higher |
| 15. |
5209 41 |
Other than upholstery fabrics |
12.5% or Rs. 30 per sq. mtr., whichever is higher |
| 16. |
5209 43 |
Upholstery fabrics |
12.5% or Rs. 30 per sq. mtr., whichever is higher |
| 17. |
5209 43 |
Other than upholstery fabrics |
12.5% or Rs. 28 per sq. mtr., whichever is higher |
| 18. |
5209 49 |
Upholstery fabrics |
12.5% or Rs. 150 per kg., whichever is higher |
| 19. |
5209 49 |
Other than upholstery fabrics |
12.5% |
| 20. |
5209 51 or 5209 52 |
Upholstery fabrics |
12.5% or Rs. 30 per sq. mtr., whichever is higher |
| 21. |
5209 51 or 5209 52 |
Other than upholstery fabrics |
12.5% or Rs. 24 per sq. mtr., whichever is higher |
| 22. |
5209 59 |
Upholstery fabrics |
12.5% or Rs. 38 per sq. mtr., whichever is higher |
| 23. |
5209 59 |
Other than upholstery fabrics |
12.5% or Rs. 30 per sq. mtr., whichever is higher |
| 24. |
5210 39 |
Upholstery fabrics |
12.5% or Rs. 150 per kg., whichever is higher |
| 25. |
5210 39 |
Other than upholstery fabrics |
12.5% |
| 26. |
5210 49 |
Upholstery fabrics |
12.5% or Rs. 132 per kg., whichever is higher |
| 27. |
5210 51 |
Upholstery fabrics |
12.5% or Rs. 15 per sq. mtr., whichever is higher |
| 28. |
5210 51 |
Other than upholstery fabrics |
12.5% or Rs. 12 per sq. mtr., whichever is higher |
| 29. |
5210 59 |
Upholstery fabrics |
12.5% or Rs. 15 per sq. mtr., whichever is higher |
| 30. |
5210 59 |
Other than upholstery fabrics |
12.5% or Rs. 12 per sq. mtr., whichever is higher |
| 31. |
5211 31, 5211 32 or 5211 39 |
Upholstery fabrics |
12.5% or Rs. 150 per kg., whichever is higher |
| 32. |
5211 31, 5211 32 or 5211 39 |
Other than upholstery fabrics |
12.5% |
| 33. |
5211 41 |
Upholstery fabrics |
12.5% or Rs. 44 per sq. mtr., whichever is higher |
| 34. |
5211 41 |
Other than upholstery fabrics |
12.5% or Rs. 35 per sq. mtr., whichever is higher |
| 35. |
5211 43 |
Upholstery fabrics |
12.5% or Rs. 40 per sq. mtr., whichever is higher |
| 36. |
5211 43 |
Other than upholstery fabrics |
12.5% or Rs. 32 per sq. mtr., whichever is higher |
| 37. |
5211 49 |
Upholstery fabrics |
12.5% or Rs. 150 per kg., whichever is higher |
| 38. |
5211 49 |
Other than upholstery fabrics |
12.5% |
| 39. |
5211 51, 5211 52 or 5211 59 |
Upholstery fabrics |
12.5% or Rs. 18 per sq. mtr., whichever is higher |
| 40. |
5211 51, 5211 52 or 5211 59 |
Other than upholstery fabrics |
12.5% or Rs. 12 per sq. mtr., whichever is higher |
| 41. |
5407 42 00 |
Upholstery fabrics |
12.5% or Rs. 60 per sq. mtr., whichever is higher |
| 42. |
5407 42 00 |
Other than upholstery fabrics |
12.5% or Rs. 36 per sq. mtr., whichever is higher |
| 43. |
5407 43 00 |
Upholstery fabrics |
12.5% or Rs. 67 per sq. mtr., whichever is higher |
| 44. |
5407 43 00 |
Other than upholstery fabrics |
12.5% or Rs. 40 per sq. mtr., whichever is higher |
| 45. |
5407 44 00 |
Upholstery fabrics |
12.5% or Rs. 58 per sq. mtr., whichever is higher |
| 46. |
5407 44 00 |
Other than upholstery fabrics |
12.5% or Rs. 35 per sq. mtr., whichever is higher. |
| 47. |
5407 52 |
Upholstery fabrics |
12.5% or Rs. 38 per sq. mtr., whichever is higher |
| 48. |
5407 52 |
Other than upholstery fabrics |
12.5% or Rs. 23 per sq. mtr., whichever is higher |
| 49. |
5407 53 00 |
Upholstery fabrics |
12.5% or Rs. 50 per sq. mtr., whichever is higher |
| 50. |
5407 53 00 |
Other than upholstery fabrics |
12.5% or Rs. 30 per sq. mtr., whichever is higher |
| 51. |
5407 61 |
Other than upholstery fabrics |
12.5% |
| 52. |
5407 69 00 |
Upholstery fabrics |
12.5% or Rs. 60 per sq. mtr., whichever is higher |
| 53. |
5407 69 00 |
Other than upholstery fabrics |
12.5% or Rs. 36 per sq. mtr., whichever is higher |
| 54. |
5407 73 00 |
Upholstery fabrics |
12.5% or Rs. 60 per sq. mtr., whichever is higher |
| 55. |
5407 73 00 |
Other than upholstery fabrics |
12.5% or Rs. 36 per sq. mtr., whichever is higher |
| 56. |
5407 74 00 |
Upholstery fabrics |
12.5% or Rs. 38 per sq. mtr., whichever is higher |
| 57. |
5407 74 00 |
Other than upholstery fabrics |
12.5% or Rs. 23 per sq. mtr., whichever is higher |
| 58. |
5407 82 |
Upholstery fabrics |
12.5% or Rs. 42 per sq. mtr., whichever is higher |
| 59. |
5407 82 |
Other than upholstery fabrics |
12.5% or Rs. 25 per sq. mtr., whichever is higher |
| 60. |
5407 83 00 |
Upholstery fabrics |
12.5% or Rs. 67 per sq. mtr., whichever is higher |
| 61. |
5407 83 00 |
Other than upholstery fabrics |
12.5% or Rs. 40 per sq. mtr., whichever is higher |
| 62. |
5407 84 |
Upholstery fabrics |
12.5% or Rs. 38 per sq. mtr., whichever is higher |
| 63. |
5407 84 |
Other than upholstery fabrics |
12.5% or Rs. 23 per sq. mtr., whichever is higher |
| 64. |
5407 92 00 |
Upholstery fabrics |
12.5% or Rs. 67 per sq. mtr., whichever is higher |
| 65. |
5407 92 00 |
Other than upholstery fabrics |
12.5% or Rs. 40 per sq. mtr., whichever is higher |
| 66. |
5407 93 00 |
Upholstery fabrics |
12.5% or Rs. 45 per sq. mtr., whichever is higher |
| 67. |
5407 93 00 |
Other than upholstery fabrics |
12.5% or Rs. 27 per sq. mtr., whichever is higher |
| 68. |
5407 94 00 |
Upholstery fabrics |
12.5% or Rs. 67 per sq. mtr., whichever is higher |
| 69. |
5407 94 00 |
Other than upholstery fabrics |
12.5% or Rs. 40 per sq. mtr., whichever is higher |
| 70. |
5408 22 |
Upholstery fabrics |
12.5% or Rs. 45 per sq. mtr., whichever is higher |
| 71. |
5408 22 |
Other than upholstery fabrics |
12.5% or Rs. 27 per sq. mtr., whichever is higher |
| 72. |
5408 23 00 |
Upholstery fabrics |
12.5% or Rs. 47 per sq. mtr., whichever is higher |
| 73. |
5408 23 00 |
Other than upholstery fabrics |
12.5% or Rs. 28 per sq. mtr., whichever is higher |
| 74. |
5408 24 |
Upholstery fabrics |
12.5% or Rs. 87 per sq. mtr., whichever is higher |
| 75. |
5408 24 |
Other than upholstery fabrics |
12.5% or Rs. 52 per sq. mtr., whichever is higher |
| 76. |
5512 19 |
Upholstery fabrics |
12.5% or Rs. 42 per sq. mtr., whichever is higher |
| 77. |
5512 19 |
Other than upholstery fabrics |
12.5% or Rs. 25 per sq. mtr., whichever is higher |
| 78. |
5512 29 |
Upholstery fabrics |
12.5% or Rs. 47 per sq. mtr., whichever is higher |
| 79. |
5512 29 |
Other than upholstery fabrics |
12.5% or Rs. 28 per sq. mtr., whichever is higher |
| 80. |
5512 99 |
Upholstery fabrics |
12.5% or Rs. 54 per kg., whichever is higher |
| 81. |
5513 21 00 |
Upholstery fabrics |
12.5% or Rs. 107 per kg., whichever is higher |
| 82. |
5513 23 00 |
Upholstery fabrics |
12.5% or Rs. 125 per kg., whichever is higher |
| 83. |
5513 23 00 |
Other than upholstery fabrics |
12.5% or Rs. 25 per sq. mtr., whichever is higher |
| 84. |
5513 39 00 |
Upholstery fabrics |
12.5% or Rs. 125 per kg., whichever is higher |
| 85. |
5513 39 00 |
Other than upholstery fabrics |
12.5% or Rs. 30 per sq. mtr., whichever is higher |
| 86. |
5513 41 00 |
Upholstery fabrics |
12.5% or Rs. 25 per sq. mtr., whichever is higher |
| 87. |
5513 41 00 |
Other than upholstery fabrics |
12.5% or Rs. 15 per sq. mtr., whichever is higher |
| 88. |
5514 21 00 |
Upholstery fabrics |
12.5% or Rs. 100 per kg., whichever is higher |
| 89. |
5514 21 00 |
Other than upholstery fabrics |
12.5% or Rs. 30 per sq. mtr., whichever is higher |
| 90. |
5514 22 00 |
Upholstery fabrics |
12.5% or Rs. 100 per kg., whichever is higher |
| 91. |
5514 23 00 |
Upholstery fabrics |
12.5% or Rs. 114 per kg., whichever is higher |
| 92. |
5514 29 00 |
Upholstery fabrics |
12.5% or Rs. 121 per kg., whichever is higher |
| 93. |
5514 31 00 |
Upholstery fabrics |
12.5% or Rs. 64 per sq. mtr., whichever is higher |
| 94. |
5514 31 00 |
Other than upholstery fabrics |
12.5% or Rs. 45 per sq. mtr., whichever is higher |
| 95. |
5514 32 00 |
Upholstery fabrics |
12.5% or Rs. 43 per sq. mtr., whichever is higher |
| 96. |
5514 32 00 |
Other than upholstery fabrics |
12.5% or Rs. 26 per sq. mtr., whichever is higher |
| 97. |
5514 49 00 |
Upholstery fabrics |
12.5% or Rs. 114 per kg., whichever is higher |
| 98. |
5515 21 |
Upholstery fabrics |
12.5% or Rs. 79 per sq. mtr., whichever is higher |
| 99. |
5515 21 |
Other than upholstery fabrics |
12.5% or Rs. 55 per sq. mtr., whichever is higher |
| 100. |
5515 91 |
Upholstery fabrics |
12.5% or Rs. 57 per sq. mtr., whichever is higher |
| 101. |
5515 91 |
Other than upholstery fabrics |
12.5% or Rs. 40 per sq. mtr., whichever is higher |
| 102. |
5516 22 00 or 5516 23 00 |
Upholstery fabrics |
12.5% or Rs. 150 per kg., whichever is higher |
| 103. |
5516 22 00 or 5516 23 00 |
Other than upholstery fabrics |
12.5% |
| 104. |
5801 10 |
Upholstery fabrics |
12.5% or Rs. 210 per sq. mtr., whichever is higher |
| 105. |
5801 22 |
Upholstery fabrics |
12.5% or Rs. 75 per sq. mtr., whichever is higher |
| 106. |
5801 22 |
Other than upholstery fabrics |
12.5% or Rs. 70 per sq. mtr., whichever is higher |
| 107. |
5801 23 00 |
Upholstery fabrics |
12.5% or Rs. 80 per sq. mtr., whichever is higher |
| 108. |
5801 25 00 |
Upholstery fabrics |
12.5% or Rs. 120 per sq. mtr., whichever is higher |
| 109. |
5801 26 00 |
Upholstery fabrics |
12.5% or Rs. 180 per sq. mtr., whichever is higher |
| 110. |
5801 31 00 |
Upholstery fabrics |
12.5% or Rs. 75 per sq. mtr., whichever is higher |
| 111. |
5801 33 00 |
Upholstery fabrics |
12.5% or Rs. 150 per sq. mtr., whichever is higher |
| 112. |
5801 36 |
Upholstery fabrics |
12.5% or Rs. 130 per sq. mtr., whichever is higher |
| 113. |
5801 90 |
Upholstery fabrics |
12.5% or Rs. 35 per sq. mtr., whichever is higher |
| 114. |
5802 30 00 |
Upholstery fabrics |
12.5% or Rs. 150 per kg., whichever is higher |
| 115. |
5802 30 00 |
Other than upholstery fabrics |
12.5% |