ADDITIONAL DUTY RATES
FIRST SCHEDULE
[See section 3(1)]
NOTES
In this Schedule, "heading", "sub-heading" and "Chapter" mean respectively a heading, sub heading and Chapter in the Schedule to the Central Excise Tariff Act, 1985.
| Heading No. |
Sub-heading No. |
Description of goods |
Rate of additional duty |
| (1) |
(2) |
(3) |
(4) |
| 17.01 |
Sugar, other than khandsari sugar |
||
| 1701.31 |
-- Required by the Central Government to be sold under clause (f) of subg-section (2) of section (3) of the Essential Commodities Act, 1955 (10 of 1955) |
Rs. 21 per quintal |
|
| 1701.39 |
-- Other |
Rs. 37 per quintal |
|
| 17.02 |
1702.11 |
-- Palmyra sugar |
Nil |
| 24.01 |
Unmanufactured tobacco; tobacco refuse |
||
| 2401.10 |
- Not bearing a brand name |
Nil |
|
| 2401.90 |
- Other |
10% |
|
| 24.02 |
2402.00 |
Cigars and cheroots of tobacco or of tobaco substitutes |
Nil |
| 24.03 |
Cigarettes and cigarillos of tobacco |
||
| -- Cigarettes of tobacco : |
|||
| 2403.11 |
-- Other than filter cigarettes, of length not exceeding 60 millimetres |
Rs. 37 per thousand |
|
| 2403.12 |
--Other tan filter cigarettes, of length exceeding 60 millimeres but not exceeding 70 millimetres |
Rs. 125 per thousand |
|
| 2403.13 |
-- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whivhever is more) not exceeding 70 millimetres |
Rs. 185 per thousand |
|
| 2403.14 |
-- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres |
Rs. 300 per thousand |
|
| 2403.15 |
-- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 75 millimetres but not exceeding 85 millimetres |
Rs. 400 per thousand |
|
| 2403.19 |
-- Other |
Rs. 495 per thousand |
|
| - Cigarillos : |
|||
| 2403.31 |
-- Of tobacco |
Nil |
|
| 24.04 |
Other manufactured tobacco |
||
| 2404.10 |
- Smoking mixtures for pipes and cigarettes |
75% |
|
| 2404.20 |
- Cut tobacco |
Nil |
|
| - Biris : |
|||
| 2404.31 |
-- Other than paper rolled biris, manufactured without the aid of machines |
Rs. 1.40 per thousand |
|
| 2404.39 |
-- Other |
Rs. 3.50 per thousand |
|
| 2404.40 |
- Chewing tobacco and preparations containing chewing tobacco; pan masala containing tobacco: |
||
| 2404.41 |
-- Chewing tobacco and preparations containing chewing tobacco |
18% |
|
| 2404.49 |
-- Pan masala containing tobacco |
18% |
|
| 2404.50 |
- Snuff of tobacco and preparations containing snuff of tobacco in any proportion |
18% |
|
| -- Other : |
|||
| 2404.91 |
-- Not bearing a brand name |
Nil |
|
| 2404.99 |
-- Other |
18% |
|
| 50.05 |
Woven fabrics of silk or of silk waste |
||
| 5005.10 |
- Fabrics of noil silk |
Nil |
|
| 5005.20 |
- Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk |
Nil |
|
| 5005.90 |
- Other fabrics |
Nil |
|
| 51.10 |
Woven fabrics of carded wool excluding hair belting |
||
| 5110.10 |
- Not subjected to any process |
8% |
|
| - Subjected to the process of milling, raising, blowing, tentering, dyeing or any other process or any one or more of these processes : |
|||
| 5110.21 |
-- Bleached woven fabrics |
8% |
|
| 5110.22 |
-- Dyed woven fabrics |
8% |
|
| 5110.23 |
--Printed woven fabrics |
8% |
|
| 5110.29 |
-- Other woven fabrics |
8% |
|
| 51.11 |
Woven fabrics of combed wool excluding hair belting |
||
| 5111.10 |
- Not subjected to any process |
8% |
|
| - Subjected to the process of milling, raising, blowing, tenterin, dyeing or any other process or any one or more of these processes : |
|||
| 5111.21 |
-- Bleached woven fabrics |
8% |
|
| 5111.22 |
-- Dyed woven fabrics |
8% |
|
| 5111.23 |
-- Printed woven fabrics |
8% |
|
| 5111.29 |
-- Other woven fabrics |
8% |
|
| 52.07 |
Woven fabrics of cotton containing 85% or more by weight of cotton |
||
| 5207.10 |
- Denim fabrics, whether or not processed |
8% |
|
| 5207.20 |
- Other fabrics, not subjected to any process |
l8% |
|
| - Other fabrics subjected to the process of bleaching, ercerizing, dyeing, printing, water-proofing, organdie processing or any other process or any one or more of these processes : |
|||
| 5207.31 |
-- Bleached woven fabrics |
8% |
|
| 5207.32 |
-- Dyed woven fabrics |
8% |
|
| 5207.33 |
-- Printed woven fabrics |
8% |
|
| 5207.39 |
-- Other woven fabrics |
8% |
|
| 52.08 |
Woven fabrics of cotton containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres |
||
| 5208.10 |
- Denim fabrics, whether or not processed |
8% |
|
| 5208.20 |
- Other fabrics, not subjected to any process |
8% |
|
| - Other fabrics subjected to the process of bleaching, mercerising, dyeing, printing, water-proofing, organdie processing or any other process or any one or more of these processes : |
|||
| 5208.31 |
-- Bleached woven fabrics |
8% |
|
| 5208.32 |
-- Dyed woven fabrics |
8% |
|
| 5208.33 |
-- Printed woven fabrics |
8% |
|
| 5208.39 |
-- Other woven fabrics |
8% |
|
| 52.09 |
Other woven fabrics of cotton |
||
| 5209.10 |
- Not subjected to any process |
8% |
|
| - Subjected to the process of bleaching, mercerising, dyeing, printing, water-proofing, shrink-proofing, organdie processing or any other process or any one or more of these processes : |
|||
| 5209.21 |
-- Bleached woven fabrics |
8% |
|
| 5209.22 |
-- Dyed woven fabrics |
8% |
|
| 5209.23 |
-- Printed woven fabrics |
8% |
|
| 5209.29 |
-- Other woven fabrics |
8% |
|
| 54.06 |
Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of Heading No. 54.04 |
||
| 540.10 |
- Not subjected to any process |
8% |
|
| - Subjected to the process of bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or any other process or any one or more of these processes : |
|||
| 5406.21 |
-- Bleached woven fabrics |
8% |
|
| 5406.22 |
-- Dyed woven fabrics |
8% |
|
| 5406.23 |
-- Printed woven fabrics |
8% |
|
| 5406.29 |
-- Other woven fabrics |
8% |
|
| 54.07 |
Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of Heading No. 54.05 |
||
| 5407.10 |
- Not subjected to any process |
8% |
|
| - Subjected to the process of bleaching, dyeing, printing, shrinkg-proofing, tentering, heat-setting, crease-resistant processing or any other process or any one or more of these processes : |
|||
| 5407.21 |
-- Bleached woven fabrics |
8% |
|
| 5407.22 |
-- Dyed woven fabrics |
8% |
|
| 5407.23 |
-- Printed woven fabrics |
8% |
|
| 5407.29 |
-- Other woven fabrics |
8% |
|
| 55.11 |
Woven fabrics of synthetic staple fibres, containing 85% or more by weight of synthetic staple fibres |
||
| 5511.10 |
- Not subjected to any process |
8% |
|
| - Subjected to the process of bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or any other process or any one or more of these processes : |
|||
| 5511.21 |
-- Bleached woven fabrics |
8% |
|
| 5511.22 |
-- Dyed woven fabrics |
8% |
|
| 5511.23 |
-- Printed woven fabrics |
8% |
|
| 5511.29 |
-- Other woven fabrics |
8% |
|
| 55.12 |
Woven fabrics of synthetic staple fibres, containing less than 85% by weight of such fibres, mixed mainly or solely with cotton |
||
| 5512.10 |
- Not subjected to any process |
8% |
|
| - Subjected to the process of bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or any other process or any one or more of these processes : |
|||
| 5512.21 |
-- Bleached woven fabrics |
8% |
|
| 5512.22 |
-- Dyed woven fabrics |
8% |
|
| 5512.23 |
-- Printed woven fabrics |
8% |
|
| 5512.29 |
-- Other woven fabrics |
8% |
|
| 55.13 |
Other woven fabrics of synthetic staple fibres |
||
| 5513.10 |
- Not subjected to any process |
8% |
|
| - Subjected to the process of bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or any other process or any one or more of these processes : |
|||
| 5513.21 |
-- Bleached woven fabrics |
8% |
|
| 5513.22 |
-- Dyed woven fabrics |
8% |
|
| 5513.23 |
-- Printed woven fabrics |
8% |
|
| 5513.29 |
-- Other woven fabrics |
8% |
|
| 55.14 |
Woven Fabrics of Artificial Staple Fibres |
||
| 5514.10 |
- Not subjected to any process |
8% |
|
| - Subjected to the process of bleaching, dyeing, printing, shrink-proofing, tentering, heart-setting, crease-resistant processing or any other process or any one or more of these processes : |
|||
| 5514.21 |
-- Bleached woven fabrics |
8% |
|
| 5514.22 |
-- Dyed woven fabrics |
8% |
|
| 5514.236 |
-- Printed woven fabrics |
8% |
|
| 5514.29 |
-- Other woven fabrics |
8% |
|
| 58.01 |
Woven pile fabrics and chenille fabrics, other than fabrics of heading No. 58.02 or 58.06 |
||
| - Of wool : |
|||
| 5801.11 |
-- Not subjected to any process |
5% |
|
| 5801.12 |
-- Subjected to the process of milling, raising, blowing, tentering, dyeing or any other process or any one or more of these processes |
5% |
|
| - Of cotton : |
|||
| 5801.21 |
-- Not subjected to any process |
8% |
|
| 5801.22 |
-- Subjected to the process of bleaching, mercerising, dyeing, printing, water-proofing, shrink-proofing, organdie processing or any other process or any one or more of these processes |
||
| - Of man-made fibres : |
|||
| 5801.31 |
-- Not subjected to any process |
8% |
|
| 5801.32 |
-- Subjected to the process of bleaching, dyeing, printing, shrink-proofing, tentering, heart-setting, crease-resistant processing or any other process or any one or more of these processes |
8% |
|
| 58.02 |
Terry toweling and similar woven terry fabrics, other than narrow fabrics of Heading No. 58.06; tufted textile fabrics, other than products of Heading No. 57.03. |
||
| - Terry towelling and similar woven terry fabrics, of cotton : |
|||
| 5802.21 |
-- Not subjected to any process |
8% |
|
| 5802.22 |
-- Subjected to the process of bleaching, mercerising, dyeing, printing, water-proofing, shrink-proofing, organdie processing or any other process or any one or more of these processes |
||
| - Terry towelling and similar woven terry fabrics, of man-made fibres : |
|||
| 5802.31 |
-- Not subjected to any process |
8% |
|
| 5802.32 |
--Subject to the process of
bleaching, dyeing,printing, shrink-proofing, tentering, heat-setting,
crease-resistant processing or any other process or any one or more
of these processes |
8% |
|
| 5802.51 |
--Not subjected to any process |
8% |
|
| 5802.52 |
--Subjected to the process of bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or any other process or any one or more of these processes |
8% |
|
| 58.03 |
5803.00 |
Gauce, other than narrow fabrics of heading No. 58.06 |
8% |
| 58.04 |
Lace in the piece, in strips
or in motifs, other than fabrics of Heading No. 60.02
|
||
| 5804.11 |
--Of cottom |
8% |
|
| 5804.12 |
--Of man-made fibres |
8% |
|
| 58.05 |
Embroidery in the piece, in
strips or in motifs |
||
| 5805.11 |
--Embroidery without visible ground |
Nil |
|
| 5805.19 |
--Other |
Nil |
|
| 58.06 |
5806.00 |
Narrow woven fabrics, (other than tulles, other net fabrics and goods of Heading Nos. 58.07, 58.08, 58.09 and 58.10) |
Nil |
| 59.01 |
Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics |
||
| 5901.10 |
-Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like |
8% |
|
| 5901.90 |
-Other |
8% |
|
| 59.02 |
Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon |
||
| 5902.10 |
-Of nylon or other polyamides |
Rs.10 |
|
| 5902.20 |
-Of polyesters |
Rs.10 |
|
| 5902.90 |
-Other |
Rs.10 |
|
| 59.03 |
Textile fabrics, of cotton and man-made textile materials impregnated, coated, covered or laminated with plastics, other than those of Heading No.59.02 |
||
| 5903.10 |
-With polyvinyl chloride |
5% |
|
| 5903.20 |
-With polyurethane |
5% |
|
| 5903.90 |
-Other |
5% |
|
| 59.07 |
Fabrics covered partially or fully with textile flocks or with preparation containing textile flocks |
||
| 5907.11 |
--On base fabrics of cotton |
5% |
|
| 5907.12 |
--On base fabrics of man-made textile material |
5% |
|
| 60.01 |
Pile fabrics, including ‘Long
Pile’ fabrics and terry fabrics, kintted or crocheted
|
||
| 6001.11 |
--Of cotton |
8% |
|
| 6001.12 |
--Of
man-made fibres |
8% |
|
| 6001.21 |
--Of cotton |
8% |
|
| 6001.22 |
--Of
man-made fibres |
8% |
|
| 6001.91 |
--Of cotton |
8% |
|
| 6001.92 |
--Of man-made fibres |
8% |
|
| 60.02 |
Other knitted or crocheted fabrics |
||
| 6002.10 |
-Of a width not exceeding 30 cm, containing elastomeric yarn or rubber thread |
8% |
|
| 6002.20 |
-Other, of a width not exceeding 30 cm. |
8% |
|
| 6002.30 |
-Of a width exceeding 30 cm containing elastomeric yarn or rubber thread -Other fabrics, warp knit: |
8% |
|
| 6002.42 |
--Of cotton |
8% |
|
| 6002.43 |
--Of man-made fibres -Other |
8% |
|
| 6002.92 |
--Of cotton |
8% |
|
| 6002.93 |
--Of man-made fibres |
8% |