Seeks to prescribe effective basic customs duty in respect of specified varieties of woven fabrics, falling under Chapters 52,
54, 55 and 58 of the First Schedule to the Customs Tariff Act, 1975.
1st March, 2001
Notification No. 23/ 2001-Customs
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 to 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.
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
35%
3. 5208.42 Upholstery fabrics25% 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
35%
14. 5209.41 Upholstery fabrics
25% or Rs. 32 per sq. mtr., whichever is
higher
15. 5209.41
Other than upholstery
fabrics
35% 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
35% 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
35%
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
35%
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
35%
33. 5211.41 Upholstery fabrics
25% or Rs. 44 per sq. mtr., whichever is
higher
34. 5211.41
Other than upholstery
fabrics
35% 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
35% 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
35%
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. 5407.42 Upholstery fabrics
25% or Rs. 60 per sq. mtr., whichever is
higher
42. 5407.42
Other than upholstery
fabrics
30% or Rs. 36 per sq. mtr., whichever is
higher
43. 5407.43 Upholstery fabrics
25% or Rs. 67 per sq. mtr., whichever is
higher
44. 5407.43
Other than upholstery
fabrics
30% or Rs. 40 per sq. mtr., whichever is
higher
45. 5407.44 Upholstery fabrics
25% or Rs. 58 per sq. mtr., whichever is
higher
46. 5407.44
Other than upholstery
fabrics
30% or Rs. 35 per sq. mtr., whichever is
higher.
47. 5407.52 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. 5407.82 Upholstery fabrics
25% or Rs. 42 per sq. mtr., whichever is
higher
59. 5407.82
Other than upholstery
fabics
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. 5512.19
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
Upholste ry 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. 5513.23
Other than upholstery
fabrics
35% 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
35% 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
35% 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
35% 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
35% 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
35% 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
35%
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
35% 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
35%
Explanation .- For the purposes of this notification, _
1.
"upholstery fabrics" means material used on furniture or used to cover walls, as curtains or wall hangings and includes fabric
coverings and treatments in automobiles, airplanes or railroad passenger cars.
2.the rate specified in column (4) of the Table above is ad valorem rate unless otherwise specified therein.
(T.R.Rustagi)
Joint Secretary to the Government of India
F.No. 334/1/2001-TRU.
