Notes :
1. In relation to products of heading Nos. 52.04,52.05 and 52.06, the process of dyeing, printing, bleaching, mercerising, twisting, texturising, doubling, multiple-folding, cabling or any other process or any one or more of these processes, or the conversion of any form of the said products into another form of such products shall amount to 'manufacture'.
2. In relation to products of heading Nos. 52.03, 52.04, 52.05, 52.06,52.07, 52.08 and 52.09 and the entries relating thereto, the expression "cotton" shall include waste and garnetted stock after they have been carded, combed or otherwise processed for spinning.
3. In relation to products of heading Nos. 52.07,52.08 and 52.09, bleaching, mercerising, dyeing, printing, water-proofing, shrink-proofing, organdie processing or any other process or any one or more of these processes shall amount to 'manufacture'.
4. For the purpose of this Chapter, "denim" means
fabrics of yarns of different colours, of 3-thread or 4-thread twill, including
broken twill, warp faced, the warp yarns of which are of one and the same colour
and the weft yarns of which are unbleached, bleached, dyed grey or coloured a
lighter shade of the colour of the warp yarns.
| Heading No. | Sub-heading No. | Description of goods | Rate of duty | |
| Basic | Additional | |||
| (1) | (2) | (3) | (4) | (5) |
| 52.01 | 5201.00 | Cotton, not carded or combed | Nil | |
| 52.02 | Cotton waste (including yarn waste and garnetted stock) | |||
| 5202.10 | - Yarn waste (including thread waste) | Nil | ||
| - Other: | ||||
| 5202.91 | -- Garnetted stock | Nil | ||
| 5202.99 | -- Other | Nil | ||
| 52.03 | 5203.00 | Cotton, carded or combed | Nil | |
| 52.04 | Cotton sewing thread | |||
| 5204.10 | - Cotton sewing thread not containing any synthetic staple fibre | 16% | ||
| 5204.90 | -Other | 16% | ||
| 52.05 | Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton | |||
| -In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power: | ||||
| 5205.11 | --Single yarn | 16% | ||
| 5205.19 | -- Multiple (folded) or cabled yarn | 16% | ||
| 5205.90 | - Other | Nil | ||
| 52.06 | Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton | |||
| - In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power: | ||||
| 5206.11 | -- Single yarn | 16% | ||
| 5206.12 | -- Multiple (folded) or cabled yarn | 16% | ||
| 5206.90 | - Other | Nil | ||
| 52.07 | Woven fabrics of cotton, containing 85% or more by weight of cotton | |||
| 5207.10 | - Denim fabrics, whether or not processed | 16% | Nil | |
| 5207.20 | - Other fabrics, not subjected to any process | 16% | ||
| - 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 : | ||||
| 5207.31 | -- Bleached woven fabrics | 16% | 8% | |
| 5207.32 | -- Dyed woven fabrics | 16% | 8% | |
| 5207.33 | -- Printed woven fabrics | 16% | 8% | |
| 5207.39 | -- Other woven fabrics | 16% | 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 | 16% | Nil | |
| 5208.20 | - Other fabrics, not subjected to any process | 16% | ||
| - 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 | 16% | 8% | |
| 5208.32 | -- Dyed woven fabrics | 16% | 8% | |
| 5208.33 | -- Printed woven fabrics | 16% | 8% | |
| 5208.39 | -- Other woven fabrics | 16% | 8% | |
| 52.09 | Other woven fabrics of cotton | |||
| 5209.10 | - Not subjected to any process | 16% | Nil | |
| - 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 | 16% | 8% | |
| 5209.22 | -- Dyed woven fabrics | 16% | 8% | |
| 5209.23 | -- Printed woven fabrics | 16% | 8% | |
| 5209.29 | -- Other woven fabrics | 16% | 8% | |
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