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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.

  1. The rules for the interpretation of the Schedule to the Central Excise Tariff Act, 1985, the  Section and Chapter Notes and the General Explanatory Notes of the said Schedule shall, so far as may be, apply to the interpretation of this Schedule.

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
- Tufted textile fabrics:

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
-In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power or steam

 
 

5804.11

--Of cottom

8%

 

5804.12

--Of man-made fibres

8%

58.05

 

Embroidery in the piece, in strips or in motifs
-Manufactured with the aid of vertical type automatic shuttle embroidery mahcines operated with power:

 
 

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
Per kg.

 

5902.20

-Of polyesters

Rs.10
Per kg.

 

5902.90

-Other

Rs.10
Per kg.

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
-‘Long pile’ fabrics:

 
 

6001.11

--Of cotton

8%

 

6001.12

--Of man-made fibres
-Looped pile fabrics:

8%

 

6001.21

--Of cotton

8%

 

6001.22

--Of man-made fibres
-Other:

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%