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ADDITIONAL DUTIES OF EXCISE (GOODS OF SPECIAL IMPORTANCE) ACT

Ministry of Law and Justice

Act nº 58 of 1957


  • Schedules
  • Act nº 58 of 1957

Preamble

THE ADDITIONAL DUTIES OF EXCISE (GOODS OF SPECIAL IMPORTANCE) ACT, 1957

[Act, No. 58 Of 1957]

[24th December, 1957]

PREAMBLE

An Act to provide for the levy and collection of additional duties of excise on certain goods and for the distribution of a part of the net proceeds thereof among the States in pursuance of the principles of distribution formulated and the recommendations made by the Finance Commission in its1[second report dated the 18th December, 1989].

BE it enacted by Parliament in the Eighth Year of the Republic of India as follows :-

1. Substituted for the words, figures and letters "first report dated the 29th July, 1988" by the Additional Duties of Excise (Goods of Special Importance) (Amdt.) Act, 1990 (14 of 1990) w.e.f. 1.4.1990.


Section 1. Short title and extent

(1) This Act may be called The Additional Duties of Excise (Goods of Special Importance) Act, 1957.

(2) it extends to the whole of India.

Section 2. Definitions

In this Act,--

(a) "additional duties" means the duties of excise levied and collected under sub-section (1) of Section 3;

(b) "State" does not include a Union territory.

1[(c) * * * * ]

1 . Cl. (c) omitted by the Additional Duties of Excise (Goods of Special Importance) Second (Amdt.) Act, 1985 (7 of 1986); Section 2 (28-2-86).


Section 3. Levy and collection of additional duties

(1) There shall be levied and collected1[in respect of the goods described in column (3) of the First Schedule] produced or manufactured in India and on all such goods lying in stock within the precints of any factory, warehouse or other premises where the said goods were manufactured, stored or produced, or in any premises appurtenant thereto, duties of excise at the rate or rates2[specified in column (4) of the said Schedule].

(2) The duties of excise referred to in sub-section (1) in respect of the goods specified therein shall be in addition to the duties of excise chargeable on such goods under the Central Excises and Salt Act, 1944, or any other law for the time being in force.

(3) The provisions of the Central Excises and Salt Act, 1944, and the rules made thereunder, including those relating to refunds and exemptions from duty, shall, so far as may be, apply in relation to the levy and collection of the additional duties as they apply in relation to the levy and collection of the duties of excise on the goods specified in sub-section (1).

1. Substituted for the words "in respect of the following goods, namely, sugar, tobacco, cotton fabrics, silk fabrics, man-made fabrics and woollen fabrics" by the Additional Duties of Excise (Goods of Special Importance) Second (Amdt.) Act, 1985 (7 of 1986), Section 3 (28-2-1986).

2 . Substituted for the words "specified in the First Schedule to this Act", by the Additional Duties of Excise (Goods of Special Importance) Second (Amdt.) Act, 1985 (7 of 1986), Section 3 (28-2-1986).


Section 4. [Omitted]

1[Omitted]

1. Omitted by the Taxation Laws (Amendment) Act, 2007, dated 26.03.2007, w.e.f. 01.04.2007. Prior to omission it read as under:

"Distribution of additional duties among States

During each financial year, there shall be paid out of the Consolidated Fund of India to the States in accordance with the provisions of the Second Schedule such sums, representing a part of the net proceeds of the additional duties levied and collected during that financial year, as are specified in that Schedule."


Section 5. Expenditure to be charged on the Consolidated Fund of India

Any expenditure under the provisions of this Act shall be expenditure charged on the Consolidated Fund of India.

Section 6. Power to make rules

(1) The Central Government may, by notification in the Official Gazette, make rulesb providing for the time at which, and the manner in which, any payments under the provisions of this Act are to be made for the making of adjustments between one financial year and another and for any other incidental or ancillary matters.

1[(2) Every rule made under this section shall be laid as soon as may be after it is made, before each House of Parliament while it is in session for a total period of thirty days which may be comprised in one session2[or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid] both Houses agree in making any modification in the rule, or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so however that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.]

1 . Substituted by the Additional Duties of Excise (Goods of Special Importance) (Amdt.) Act, 1962 (10 of 1962), Section 3 (30-3- 1962).

2.Substituted for the words "or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following" by the Additional Duties of Excise (Goods of Special Importance) (Amdt.) Act, 1974 (22 of 1974), Section 3 (31-5-1974).


Section 7. Declaration of certain goods to be of special importance in inter-State trade or commerce

[Repealed by Section 12 of the Central Sales Tax (Second Amendment) Act, 1958 (31 of 1958) (1-10-1958).]

Schedules

First Schedule

1[FIRST SCHEDULE

[See section 3(1)]

NOTES

1. In this Schedule, "tariff item", "heading", "sub-heading" and "Chapter" mean respectively a tariff item, heading, subheading and Chapter in the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).

2. The rules for the interpretation of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this Schedule.

Tariff Item



Description of goods

Unit

Rate of Additional Duty

(1)

(2)

(3)

(4)

1701

CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM



-

Raw sugar not containing added flavouring or colouring matter :





1701 11

--

Cane sugar:





1701 11 10

---

Cane jaggery

kg.

Rs. 37 per quintal

1701 11 90

---

Other

kg.

Rs. 37 per quintal

1701 12 00

--

Beet sugar

kg.

Rs. 37 per quintal



-

Other:

1701 91 00

--

Refined sugar containing added flavouring or colouring matter

kg.

Rs. 37 per quintal

1701 99

--

Other:

1701 99 10

---

Sugar cubes

kg.

Rs. 37 per quintal

1701 99 90

---

Other

kg.

Rs. 37 per quintal

1702 90 10

---

Palmyra sugar

kg.

Nil

51[***]

5007

WOVEN FABRICS OF SILK OR OF SILK WASTE

5007 10 00

-

Fabrics of noil silk

m2

Nil

5007 20

-

Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk :

5007 20 10

---

Sarees

m2

Nil

5007 20 90

---

Other

m2

Nil

5007 90 00

-

Other fabrics

m2

Nil

5111

WOVEN FABRICS OF CARDED WOOL EXCLUDING HAIR BELTING

-

Containing 85% or more by weight of wool :

5111 11

--

Of a weight not exceeding 300 g/m2 :

5111 11 10

---

Unbleached

m2

8%

5111 11 20

---

Bleached

m2

8%

5111 11 30

---

Dyed

m2

8%

5111 11 40

---

Printed

m2

8%

5111 11 90

---

Other

m2

8%

5111 19

--

Other :

5111 19 10

---

Unbleached

m2

8%

5111 19 20

---

Bleached

rn2

8%

5111 19 30

---

Dyed

m2

8%

5111 19 40

---

Printed

m2

8%

5111 19 90

---

Other

m2

8%

5111 20

-

Other, mixed mainly or solely with man-made filaments :

5111 20 10

---

Unbleached

m2

8%

5111 20 20

---

Bleached

m2

8%

5111 20 30

---

Dyed

m2

8%

5111 20 40

---

Printed

m2

8%

5111 20 90

---

Other

m2

8%

5111 30

-

Other, mixed mainly or solely with man-made staple fibres :

5111 30 10

---

Unbleached

m2

8%

5111 30 20

---

Bleached

m2

8%

5111 30 30

---

Dyed

m2

8%

5111 30 40

---

Printed

m2

8%

5111 30 90

---

Other

m2

8%

5111 90

-

Other :

5111 90 10

---

Unbleached

m2

8%

5111 90 20

---

Bleached

m2

8%

5111 90 30

---

Dyed

m2

8%

5111 90 40

---

Printed

m2

8%

5111 90 90

---

Other

m2

8%

5112

-

WOVEN FABRICS OF COMBED WOOL EXCLUDING HAIR BELTING Containing 85% or more by weight of wool:

5112 11

--

Of a weight not exceeding 200 g/m2 :

5112 11 10

---

Unbleached

m2

8%

5112 11 20

---

Bleached

m2

8%

5112 11 30

---

Dyed

m2

8%

5112 11 40

---

Printed

m2

8%

5112 11 90

---

Other

m2

8%

511219

--

Other :

5112 19 10

---

Unbleached

m2

8%

5112 19 20

---

Bleached

m2

8%

5112 19 30

---

Dyed

m2

8%

5112 19 40

---

Printed

m2

8%

5112 19 90

---

Other

m2

8%

5112 20

-

Other, mixed mainly or solely with

man-made filaments:

5112 20 10

---

Unbleached

m2

8%

5112 20 20

---

Bleached

m2

8%

5112 20 30

---

Dyed

m2

8%

5112 20 40

---

Printed

m2

8%

5112 20 90

---

Other

m2

8%

5112 30

-

Other, mixed mainly or solely with man-made staple fibres :

5112 30 10

---

Unbleached

m2

8%

5112 30 20

---

Bleached

m2

8%

5112 30 30

---

Dyed

m2

8%

5112 30 40

---

Printed

m2

8%

5112 30 90

---

Other

m2

8%

5112 90

-

Other :

5112 90 10

---

Unbleached

m2

8%

5112 90 20

---

Bleached

m2

8%

5112 90 30

---

Dyed

m2

8%

5112 90 40

---

Printed

m2

8%

5112 90 90

---

Other

m2

8%

5208

-

WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING NOT MORE THAN 200 g/m2 Unbleached:

5208 11

--

Plain weave, weighing not more than 100 g/m2 :

5208 11 10

---

Dhoti

m2

8%

5208 11 20

---

Saree

m2

8%

5208 11 30

---

Shirting fabrics

m2

8%

5208 11 40

---

Casement

m2

8%

5208 11 90

---

Other

m2

8%

5208 12

--

Plain weave, weighing more than 100 g/m2 :

5208 12 10

---

Dhoti

m2

8%

5208 12 20

---

Saree

m2

8%

5208 12 30

Shirting fabrics

m2

8%

5208 12 40

---

Casement

m2

8%

5208 12 50

---

Sheeting (takia, leopard fabrics, other than furnishing fabrics)

m2

8%

5208 12 60

---

Voils

m2

8%

5208 12 90

---

Other

m2

8%

5208 13

--

3-thread or 4-thread twill, including cross twill :

5208 13 10

---

Shirting fabrics

m2

8%

5208 13 20

---

Dobby fabrics

m2

8%

5208 13 90

---

Other

m2

8%

5208 19

--

Other fabrics :

5208 19 10

---

Dedsuti, dosuti fabrics

m2

8%

5208 19 90

---

Other Bleached :

m2

8%

5208 21

--

Plain weave, weighing not more than 100 g/m2 :

5208 21 10

---

Dhoti

m2

8%

5208 21 20

---

Saree

m2

8%

5208 21 30

---

Casement

m2

8%

5208 21 40

---

Shirting fabrics

m2

8%

5208 21 50

---

Cambrics (including madapollam and jaconet)

m2

8%

5208 21 60

---

Mulls (including limbric and willaya)

m2

8%

5208 21 70

---

Muslin (including lawn, mulmul and organdi)

m2

8%

5208 21 80

---

Voils (excluding leno fabrics)

m2

8%

5208 21 90

---

Other

m2

8%

5208 22

--

Plain weave, weighing more than 100 g/m2 :

5208 22 10

---

Dhoti

m2

8%

5208 22 20

---

Saree

m2

8%

5208 22 30

---

Shirting fabrics

m2

8%

5208 22 40

---

Casement

m2

8%

5208 22 50

---

Cambrics (including madapollam and jaconet)

m2

8%

5208 22 60

---

Long cloth (including calico)

m2

8%

5208 22 70

---

Sheeting (takia and the like)

m2

8%

5208 22 80

---

Voils (excluding leno fabrics)

m2

8%

5208 22 90

---

Other

m2

8%

5208 23

--

3-thread or 4-thread twill, including cross twill :

5208 23 10

---

Shirting fabrics

m2

8%

5208 23 20

---

Parmatta fabrics (including ilesia, pocketing, Italian twill)

m2

8%

5208 23 30

---

Shirting fabrics

m2

8%

5208 23 90

---

Other

m2

8%

5208 29

---

Other fabrics :

5208 29 10

---

Dhoti and saree, zari bordered

m2

8%

5208 29 20

---

Dedsuti, dosuti fabrics, ceretonnes and osamburge

m2

8%

5208 29 90

---

Other

m2

8%

-

Dyed:

5208 31

--

Plain weave, weighing not more than 100 g/m2 :

5208 31 10

---

Lungi

m2

8%

5208 31 20

---

Saree

m2

8%

5208 31 30

---

Shirting fabrics

m2

8%

5208 31 40

---

Casement

m2

8%

5208 31 50

---

Cambrics (including madapollam and jaconet)

m2

8%

5208 31 60

---

Mull (including limbric and willaya)

m2

8%

5208 31 70

---

Muslin (including lawn mulmul and organdi) of carded or combed yarn

m2

8%

5208 31 80

---

Voils (excluding leno fabrics)

m2

8%

5208 31 90

---

Other

m2

8%

5208 32

--

Plain weave, weighing more than 100 g/m2 :

5208 32 10

---

Lungi

m2

8%

5208 32 20

---

Saree

m2

8%

5208 32 30

---

Shirting fabrics

m2

8%

5208 32 40

---

Casement

m2

8%

5208 32 50

---

Bedticking, domestic

m2

8%

5208 32 60

Cambrics (including madapollam and jaconet), longcloth (including calico) and voils (excluding leno fabrics)

m2

8%

5208 32 70

---

Coating (including suiting)

m2

8%

5208 32 80

---

Furnishing fabrics( excluding pile and chenille fabrics)

m2

8%

5208 32 90

---

Other

m2

8%

5208 33

--

3-thread or 4- thread twill, including cross twill :

5208 33 10

---

Shirting fabrics

m2

8%

5208 33 20

---

Coating (including suiting)

m2

8%

5208 33 30

---

Shirting (including mazri)

m2

8%

5208 33 90

---

Other

m2

8%

5208 39

--

Other fabrics :

5208 39 10

---

Zari bordered sarees

m2

8%

5208 39 90

---

Other

m2

8%

-

Of yarn of different colours :

5208 41

--

Plain weave, weighing not more than 100 g/m2 :

5208 41 10

---

Bleeding Madras

m2

8%

5208 41 20

---

Saree

m2

8%

5208 41 30

---

Shirting fabrics

m2

8%

5208 41 40

---

Bed ticking, domestic

m2

8%

5208 41 50

---

Furnishing fabrics (excluding pile and chenille fabrics)

m2

8%

5208 41 90

---

Other

m2

8%

5208 42

--

Plain weave, weighing more than 100 g/m2 :

5208 42 10

---

Bleeding Madras

m2

8%

5208 42 20

---

Saree

m2

8%

5208 42 30

---

Shirting fabrics

m2

8%

5208 42 40

---

Casement

m2

8%

5208 42 50

---

Bed ticking, domestic

m2

8%

5208 42 60

---

Furnishing fabrics, other than pile and chenille fabric

m2

8%

5208 42 90

---

Other

m2

8%

5208 43

--

3-thread or 4- thread twill, including cross twill :

5208 43 10

---

Bleading Madras

m2

8%

5208 43 20

---

Shirting fabrics

m2

8%

5208 43 30

---

Bedticking, damask

m2

8%

5208 43 40

---

Flannelette

m2

8%

5208 43 90

---

Other

m2

8%

5208 49

-

Other fabrics :

5208 49 10

---

Zari bordered sarees

m2

8%

5208 49 20

---

Real Madras handkerchiefs

m2

8%

5208 49 90

---

Other

m2

8%

-

Printed :

5208 51

--

Plain weave, weighing not more than 100 g/m2 :

5208 51 10

---

Lungi

m2

8%

5208 51 20

---

Saree

m2

8%

5208 51 30

---

Shirting fabrics

m2

8%

5208 51 40

---

Casement

m2

8%

5208 51 50

---

Cambrics (including madapollam and jaconet)

m2

8%

5208 51 60

---

Mull (including limbric and willaya)

m2

8%

5208 51 70

---

Muslin (including lawn mulmul and organdi) of carded or combed yarn

m2

8%

5208 51 80

---

Voils (excluding leno fabrics)

m2

8%

5208 51 90

---

Other

m2

8%

5208 52

--

Plain weave, weighing more than 100 g/m2 :

5208 52 10

---

Lungi

m2

8%

5208 52 20

---

Saree

m2

8%

5208 52 30

---

Shirting fabrics

m2

8%

5208 52 40

---

Casement

m2

8%

5208 52 50

---

Cambrics (including madapollam and jaconet)

m2

8%

5208 52 60

---

Mull (including limbric and willaya)

m2

8%

5208 52 70

---

Muslin (including lawn mulmul and organdi) of carded or combed yarn

m2

8%

5208 52 80

---

Voils (excluding leno fabrics)

m2

8%

5208 52 90

---

Other

m2

8%

40[***]

5209

WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING MORE THAN 200 g/m2

Unbleached :

5209 11

--

Plain weave :

---

Handloom :

5209 11 11

----

Dhoti

m2

8%

5209 11 12

----

Saree

m2

8%

5209 11 13

----

Casement

m2

8%

5209 11 14

----

Sheeting (takia, leopard cloth and other than furnishing)

m2

8%

5209 11 19

----

Other

m2

8%

5209 11 90

---

Other

m2

8%

5209 12

--

3-thread or 4-thread twill, including cross twill:

5209 12 10

---

Saree

m2

8%

5209 12 20

---

Shirting fabrics

m2

8%

5209 12 30

---

Furnishing fabrics (excluding pile and chenille fabrics)

m2

8%

5209 12 40

---

Seersucker

m2

8%

5209 12 50

---

Canvas, including duck - carded or combed yarn

m2

8%

5209 12 60

---

Flannelette

m2

8%

5209 12 70

---

Shetting (takia, leopard cloth)

m2

8%

5209 12 90

---

Other

m2

8%

5209 19 00

--

Other fabrics

m2

8%

-

Bleached :

5209 21

--

Plain weave :

5209 21 10

---

Saree

m2

8%

5209 21 20

---

Shirting fabrics

m2

8%

5209 21 30

---

Furnishing fabrics (excluding pile and chenille fabrics)

m2

8%

5209 21 40

---

Seersucker

m2

8%

5209 21 50

---

Canvas (including duck) of carded or combed yarn

m2

8%

5209 21 60

---

Dhoti

m2

8%

5209 21 70

---

Flannellete

m2

8%

5209 21 80

---

Sheeting (takia, leopardcloth)

m2

8%

5209 21 90

---

Other

m2

8%

5209 22

--

3-thread or 4-thread twill, including cross twill :

5209 22 10

---

Shirting fabrics

m2

8%

5209 22 20

---

Furnishing fabrics (excluding pile and chenille fabrics)

m2

8%

5209 22 30

---

Drill

m2

8%

5209 22 90

---

Other

m2

8%

5209 29

--

Other fabrics :

5209 29 10

---

Dhoti and saree, zari bordered

m2

8%

5209 29 20

---

Dedsuti, dosuti fabrics, ceretonnes and osamburge

m2

8%

5209 29 90

---

Other

m2

8%

-

Dyed:

5209 31

--

Plain weave :

5209 31 10

---

Lungi

m2

8%

5209 31 20

---

Saree

m2

8%

5209 31 30

---

Shirting fabrics

m2

8%

5209 31 40

---

Furnishing fabrics(excluding pile and chenille fabrics)

m2

8%

5209 31 50

---

Seersucker

m2

8%

5209 31 60

---

Bedticking, domestic(other than hand dyed)

m2

8%

5209 31 70

---

Canvas (including duck), of carded or combed yarn

m2

8%

5209 31 80

---

Flannellete

m2

8%

5209 31 90

---

Other

m2

8%

5209 32

--

3-thread or 4-thread twill, including cross twill :

5209 32 10

---

Shirting fabrics

m2

8%

5209 32 20

---

Furnishing fabrics(excluding pile and chenille fabrics)

m2

8%

5209 32 30

---

Drill

m2

8%

5209 32 90

---

Other

m2

8%

5209 39

--

Other fabrics :

5209 39 10

---

Zari bordered sarees

m2

8%

5209 39 90

---

Other

m2

8%

-

Of yams of different colours :

5209 41

--

Plain weave :

5209 41 10

---

Bleeding Madras

m2

8%

5209 41 20

---

Saree

m2

8%

5209 41 30

---

Shirting fabrics

m2

8%

5209 41 40

---

Furnishing fabrics (excluding pile and chenille fabrics)

m2

8%

5209 41 50

---

Seersucker

m2

8%

5209 41 60

---

Bedticking, domestic (other than hand dyed)

m2

8%

5209 41 70

---

Flannelette

m2

8%

5209 41 90

---

Other

m2

8%

5209 42 00

--

Denim

m2

8%

5209 43

--

Other fabrics of 3-thread or 4-thread twill, including cross twill :

5209 43 10

---

Bleeding Madras

m2

8%

5209 43 20

---

Shirting fabrics

m2

8%

5209 43 30

---

Furnishing fabrics (excluding pile and chenille fabrics)

m2

8%

5209 43 40

---

Coating (including suiting)

m2

8%

5209 43 90

---

Other

m2

8%

5209 49

--

Other fabrics :

5209 49 10

---

Zari bordered sari

m2

8%

5209 49 90

---

Other

m2

8%

-

Printed :

5209 51

--

Plain weave :

5209 51 10

---

Lungi

m2

8%

5209 51 20

---

Saree

m2

8%

5209 51 30

---

Shirting fabrics

m2

8%

5209 51 40

---

Furnishing fabrics (excluding pile and chenille fabrics)

m2

8%

5209 51 50

---

Seersucker

m2

8%

5209 51 60

---

Bedticking, domestic

m2

8%

5209 51 70

---

Flannelette

m2

8%

5209 51 90

---

Other

m2

8%

5209 52

--

3-thread or 4-thread twill, including cross twill :

5209 52 10

---

Shirting fabrics

m2

8%

5209 52 20

---

Furnishing fabrics (excluding pile and chenille fabric's)

m2

8%

5209 52 90

---

Other

m2

8%

5209 59

--

Other fabrics :

5209 59 10

---

Zari bordered saree

m2

8%

5209 59 90

---

Other

m2

8%

5210

WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, MIXED MAINLY OR SOLELY WITH MAN-MADE FIBRES, WEIGHING NOT MORE THAN 200 g/m2

-

Unbleached :

5210 11

-

Plain weave :

5210 11 10

---

Shirting fabrics

m2

8%

5210 11 20

---

Saree

m2

8%

5210 11 90

---

Other

m2

8%

44[***]

5210 19 00

--

Other fabrics

m2

8%

-

Bleached :

521021

--

Plain weave :

5210 21 10

---

Shirting fabrics

m2

8%

5210 21 20

---

Poplin and broad fabrics

m2

8%

5210 21 30

---

Saree

m2

8%

5210 21 40

---

Shirting (including mazri)

m2

8%

5210 21 50

---

Voile

m2

8%

5210 21 90

---

Other

m2

8%

45[***]

--

5210 29

--

Other fabrics :

5210 29 10

---

Dhoti and saree, zari bordered

m2

8%

5210 29 20

---

Dedsuti, Dosuti, ceretonnes and osamburge

m2

8%

5210 29 90

---

Other

m2

8%

-

Dyed :

5210 31

--

Plain weave :

5210 31 10

---

Shirting fabrics

m2

8%

5210 31 20

---

Coating (including suitings)

m2

8%

5210 31 30

---

Furnishing fabrics (excluding pile and chenille fabrics)

m2

8%

5210 31 40

---

Poplin and broad fabrics

m2

8%

5210 31 50

---

Saree

m2

8%

5210 31 60

---

Voils

m2

8%

5210 31 90

---

Other

m2

8%

5210 32

--

3-thread or 4-thread twill, including cross twill :

5210 32 10

---

Crepe fabrics including crepe checks

m2

8%

5210 32 20

---

Shirting fabrics

m2

8%

5210 32 30

---

Bedticking, damask

m2

8%

5210 32 39

---

Other

m2

8%

5210 39

-

Other fabrics :

5210 39 10

---

Zari bordered saree

m2

8%

5210 39 90

---

Other

m2

8%

-

Of yams of different colours :

5210 41

--

Plain weave :

5210 41 10

---

Bleeding Madras

m2

8%

5210 41 20

---

Crepe fabrics (excluding crepe checks)

m2

8%

5210 41 30

---

Shirting fabrics

m2

8%

5210 41 40

---

Suitings

m2

8%

5210 41 50

---

Poplin and broad fabrics

m2

8%

5210 41 60

---

Saree

m2

8%

5210 41 70

---

Voils

m2

8%

5210 41 90

---

Other

m2

8%

46[***]

5210 49

--

Other fabrics :

5210 49 10

---

Zari bordered saree

m2

8%

5210 49 90

---

Other

m2

8%

-

Printed :

5210 51

--

Plain weave :

5210 51 10

---

Shirting fabrics

m2

8%

5210 51 20

---

Casement

m2

8%

5210 51 30

---

Saree

m2

8%

5210 51 40

---

Poplin and broad fabrics

m2

8%

5210 51 50

---

Voils

m2

8%

5210 51 90

---

Other

m2

8%

47[***]

5210 59

--

Other fabrics :

5210 59 10

---

Zari bordered saree

m2

8%

5210 59 90

---

Other

m2

8%

5211

WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, MIXED MAINLY OR SOLELY WITH MAN-MADE FIBRES, WEIGHING MORE THAN 200 g/m2

-

Unbleached :

5211 11

-

Plain weave :

5211 11 10

---

Shirting fabrics

m2

8%

5211 11 20

---

Saree

m2

8%

5211 11 90

---

Other

m2

8%

5211 12

--

3-thread or 4-thread twill, including cross twill :

5211 12 10

---

Shirting fabrics

m2

8%

5211 12 20

---

Twill, not elsewhere specified (including gaberdine)

m2

8%

5211 12 30

---

Damask

m2

8%

5211 12 90

---

Other

m2

8%

41[5211 19 00

--

Other fabrics

m2

8%

5211 20

-

Bleached:

5211 20 10

--

Shirting fabrics

m2

8%

5211 20 20

--

Canvas (including duck) of carded or combed yarn

m2

8%

5211 20 30

--

Flannelette

m2

8%

5211 20 40

--

Saree

m2

8%

5211 20 50

--

52[crepe fabrics including crepe checks]

m2

8%

5211 20 60

--

Twill fabrics

m2

8%

--

Other:0

5211 20 91

--

Zari bordered sari

m2

8%

5211 20 92

--

Dedsuti, dosuti, ceretonnes and osamburge

m2

8%

5211 20 99

--

Other

m2

8%]

-

Dyed :

5211 31

--

Plain weave :

5211 31 10

---

Shirting fabrics

m2

8%

5211 31 20

---

Canvas (including duck) of carded or combed yarn

m2

8%

5211 31 30

---

Coating (including suitings)

m2

8%

5211 31 40

---

Flannellette

m2

8%

5211 31 50

---

Saree

m2

8%

5211 31 90

---

Other

m2

8%

5211 32

--

3-thread or 4-thread twill, including cross twill :

5211 32 10

---

Crepe fabrics including crepe checks

m2

8%

5211 32 20

---

Shirting fabrics

m2

8%

5211 32 30

---

Twill, not elsewhere specified (including gaberdine)

m2

8%

5211 32 40

---

Trousers or pant fabrics

m2

8%

(excluding jeans and crepe)

5211 32 90

---

Other

m2

8%

5211 39

--

Other fabrics :

5211 39 10

---

Zari bordered sarees

m2

8%

5211 39 90

---

Other

m2

8%

-

Of yams of different colours :

5211 41

--

Plain weave :

5211 41 10

---

Bleeding Madras

m2

8%

5211 41 20

---

Check shirting (excluding crepe checks)

m2

8%

5211 41 30

---

Shirting

m2

8%

5211 41 40

---

Suitings

m2

8%

5211 41 50

---

Flannelette

m2

8%

5211 41 60

---

Saree

m2

8%

5211 41 70

---

Parachute fabrics

m2

8%

5211 41 90

---

Other

m2

8%

5211 42 00

--

Denim

m2

8%

5211 43

--

Other fabrics of 3-thread or 4-thread twill, including cross twill :

5211 43 10

---

Bleeding Madras

m2

8%

5211 43 20

---

Crepe fabrics

m2

8%

5211 43 30

---

Shirting fabrics

m2

8%

5211 43 40

---

Suitings

m2

8%

5211 43 90

---

Other

m2

8%

5211 49

--

Other fabrics :

5211 49 10

---

Zari bordered sarees

m2

8%

5211 49 90

---

Other

m2

8%

-

Printed :

5211 51

--

Plain weave :

5211 51 10

---

Shirting fabrics

m2

8%

5211 51 20

---

Furnishing fabrics (excluding pile and chenille fabrics)

m2

8%

5211 51 30

---

Flannelette

m2

8%

5211 51 40

---

Long cloth (chintz)

m2

8%

5211 51 50

---

Saree

m2

8%

5211 51 90

---

Other

m2

8%

5211 52

-

3-thread or 4-thread twill, including cross twill :

5211 52 10

---

Crepe fabrics including crepe checks

m2

8%

5211 52 20

---

Shirting fabrics

m2

8%

5211 52 30

Twill, not elsewhere specified (including gaberdine)

m2

8%

5211 52 90

---

Other

m2

8%

5211 59

--

Other fabrics :

5211 59 10

---

Zari bordered saree

m2

8%

5211 59 90

---

Other

m2

8%

5212

OTHER WOVEN FABRICS OF COTTON Weighing not more than 200 g/m2 :

5212 11 00

--

Unbleached

m2

8%

5212 12 00

--

Bleached

m2

8%

5212 13 00

--

Dyed

m2

8%

5212 14 00

--

Of yarns of different colours

m2

8%

5212 15 00

--

Printed

m2

8%

-

Weighing more than 200 g/m2 :

5212 21 00

--

Unbleached

m2

8%

5212 22 00

--

Bleached

m2

8%

5212 23 00

--

Dyed

m2

8%

5212 24 00

--

Of yarns of different colours

m2

8%

5212 25 00

-

Printed

m2

8%

5407

WOVEN FABRICS OF SYNTHETIC FILAMENT YARN, INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF HEADING 5404

5407 10

-

Woven fabrics obtained from high tenacity yarn of

nylon or other polyamides or of polyesters :

---

Unbleached :

5407 10 11

----

Parachute fabrics

m2

8%

5407 10 12

----

Tent fabrics

m2

8%

5407 10 13

----

Nylon furnishing fabrics

m2

8%

5407 10 14

----

Umbrella cloth panel fabrics

m2

8%

5407 10 15

----

Other nylon and polyamide fabrics (filament)

m2

8%

5407 10 16

----

Polyester suitings

m2

8%

5407 10 19

----

Other polyester fabrics

m2

8%

---

Bleached :

5407 10 21

----

Parachute fabrics

m2

8%

5407 10 22

----

Tent fabrics

m2

'8%

5407 10 23

----

Nylon furnishing fabrics

m2

8%

5407 10 24

----

Umbrella cloth panel fabrics

m2

8%

5407 10 25

----

Other nylon and polyamide fabrics of filament yarn

m2

8%

5407 10 26

----

Polyester suitings

m2

8%

5407 10 29

----

Other

m2

8%

---

Dyed :

5407 10 31

----

Parachute fabrics

m2

8%

5407 10 32

----

Tent fabrics

m2

8%

5407 10 33

----

Nylon furnishing fabrics

m2

8%

5407 10 34

----

Umbrella cloth panel fabrics

m2

8%

5407 10 35

----

Other nylon and polyamide fabrics (filament)

m2

8%

5407 10 36

----

Polyester suitings

m2

8%

5407 10 39

----

Other

m2

8%

---

Printed :

5407 10 41

----

Parachute fabrics

m2

8%

5407 10 42

Tent fabrics

m2

8%

5407 10 43

----

Nylon furnishing fabrics

m2

8%

5407 10 44

----

Umbrella cloth panel fabrics

m2

8%

5407 10 45

----

Other nylon and polyamide fabrics (filament)

m2

8%

5407 10 46

----

Polyester suitings

m2

8%

5407 10 49

----

Other

m2

8%

---

Other :

5407 10 91

----

Parachute fabrics

m2

8%

5407 10 92

----

Tent fabrics

m2

8%

5407 10 93

----

Nylon furnishing fabrics

m2

8%

5407 10 94

----

Umbrella cloth panel fabrics

m2

8%

5407 10 95

----

Other nylon and polyamide fabrics of filament yarn

m2

8%

5407 10 96

----

Polyester suitings

m2

8%

5407 10 99

----

Other

m2

8%

5407 20

-

Woven fabrics obtained from strip or the like :

5407 20 10

---

Unbleached

m2

8%

5407 20 20

----

Bleached

m2

8%

5407 20 30

---

Dyed

m2

8%

5407 20 40

---

Printed

m2

8%

5407 20 90

Other

m2

8%

5407 30

-

Fabrics specified in Note 9 to Section XI :

5407 30 10

---

Unbleached

m2

8%

5407 30 20

---

Bleached

m2

8%

5407 30 30

---

Dyed

m2

8%

5407 30 40

---

Printed

m2

8%

5407 30 90

---

Other

m2

8%

-

Other woven fabrics, containing 85% or more by weight of filaments of nylon or other polyamides,:

5407 41

--

Unbleached or bleached : Unbleached :

5407 41 11

----

Nylon brasso

m2

8%

5407 41 12

----

Nylon georgette

m2

8%

5407 41 13

----

Nylon tafetta

m2

8%

5407 41 14

----

Nylon sarees

m2

8%

5407 41 19

----

Other

m2

8%

---

Bleached :

5407 41 21

----

Nylon brasso

m2

8%

5407 41 22

----

Nylon georgette

m2

8%

5407 41 23

----

Nylon tafetta

m2

8%

5407 41 24

----

Nylon sarees

m2

8%

5407 41 29

----

Other

m2

8%

5407 42

--

Dyed :

5407 42 10

---

Nylon brasso

m2

8%

5407 42 20

---

Nylon georgette

m2

8%

5407 42 30

---

Nylon tafetta

m2

8%

5407 42 40

---

Nylon sarees

m2

8%

5407 42 90

---

Other

m2

8%

5407 43 00

--

Of yarn of different colours

m2

8%

5407 44

---

Printed :

5407 44 10

---

Nylon brasso

m2

8%

5407 44 20

---

Nylon georgette

m2

8%

5407 44 30

---

Nylon tafetta

m2

8%

5407 44 40

---

Nylon sarees,

m2

8%

5407 44 90

---

Other

m2

8%

-

Other woven fabrics, containing 85% or more by weight of textured polyester filaments:

5407 51

--

Unbleached or bleached :

---

Unbleached :

5407 51 11

----

Polyester shirtings

m2

8%

5407 51 19

Other

m2

8%

---

Bleached :

5407 51 21

----

Polyester shirtings

m2

8%

5407 51 29

----

Other

m2

8%

5407 52

--

Dyed :

5407 52 10

---

Polyester shirtings

m2

8%

5407 52 20

---

Polyester suitings

m2

8%

5407 52 30

---

Terylene and dacron sarees

m2

8%

5407 52 40

---

Poiyesier sarees

m2

8%

5407 52 90

---

Other

m2

8%

5407 53 00

--

Of yarns of different colours

m2

8%

5407 54

-

Printed :

5407 54 10

---

Terylene and dacron sarees

m2

8%

5407 54 20

---

Polyester shirtings

m2

8%

5407 54 30

---

Polyester sarees

m2

8%

5407 54 90

---

Other

m2

8%

-

Other woven fabrics, containing 85% or more by weight of polyester filaments :

5407 61

--

Containing 85% or more by weight of non-textured polyester filaments :

5407 61 10

---

Polyester shirtings

m2

8%

5407 61 20

---

Polyester suitings

m2

8%

5407 61 90

---

Other

m2

8%

5407 69 00

--

Other

m2

8%

-

Other woven fabrics, containing 85% or more by weight of synthetic filaments :

5407 71

--

Unbleached or bleached :

5407 71 10

---

Unbleached

m2

8%

5407 71 20

---

Bleached

m2

8%

5407 72 00

--

Dyed

m2

8%

5407 73 00

--

Of yarns of different colours

m2

8%

5407 74 00

--

Printed

m2

8%

Other woven fabrics, containing less than 85% by weight of synthetic filaments, mixed mainly or solely with cotton :

5407 81

--

Unbleached or bleached :

---

Unbleached :

5407 81 11

----

Nylon georgette

m2

8%

5407 81 12

----

Nylon sarees

m2

8%

5407 81 13

----

Polyester shirtings

m2

8%

5407 81 14

----

Polyester suitings

m2

8%

5407 81 15

----

Terylene and dacron sarees

m2

8%

5407 81 16

----

Polyester dhoti

m2

8%

5407 81 19

----

Other

m2

8%

---

Bleached :

5407 81 21

----

Nylon georgette

m2

8%

5407 81 22

----

Nylon sarees

m2

8%

5407 81 23

----

Polyester shirtings

m2

8%

5407 81 24

----

Polyester suitings

m2

8%

5407 81 25

----

Terylene and dacron sarees

m2

8%

5407 81 26

----

Polyester dhoti

m2

8%

5407 81 29

----

Other

m2

8%

5407 82

--

Dyed :

5407 82 10

---

Nylon georgette

m2

8%

5407 82 20

---

Nylon sarees

m2

8%

5407 82 30

---

Polyester shirtings

m2

8%

5407 82 40

---

Polyester suitings

m2

8%

5407 82 50

---

Terylene and dacron sarees

m2

8%

5407 82 60

---

Lungies

m2

8%

5407 82 90

---

Other

m2

8%

5407 83 00

--

Of yarns of different colours

m2

8%

5407 84

--

Printed :

5407 84 10

---

Nylon georgette

m2

8%

5407 84 20

Nylon sarees

m2

8%

5407 84 30

---

Polyester shirtings

m2

8%

5407 84 40

---

Polyester suitings

m2

8%

5407 84 50

---

Terylene and dacron sarees

m2

8%

5407 84 60

---

Lungies

m2

8%

5407 84 70

---

Polyester sarees

m2

8%

5407 84 90

---

Other

m2

8%

-

Other woven fabrics :

5407 91

--

Unbleached or bleached :

5407 91 10

---

Unbleached

m2

8%

6407 91 20

---

Bleached

m2

8%

5407 92 00

--

Dyed

m2

8%

5407 93 00

--

Of yarns of different colours

m2

8%

5407 94 00

--

Printed

m2

8%

5408

WOVEN FABRICS OF ARTIFICIAL FILAMENT YARN, INCLUDING WOVEN FABRICS OBTAINED FROM MATERIALS OF HEADING 5405

5408 10 00

-

Woven fabrics obtained from high tenacity yarn of viscose rayon

m2

8%

-

Other woven fabrics, containing 85% or more by weight of artificial filament or strip or the like :

5408 21

--

Unbleached or bleached :

5408 21 10

---

Unbleached

m2

8%

5408 21 20

---

Bleached

m2

8%

5408 22

Dyed :

---

Fabrics of rayon :

5408 22 11

----

Rayon crepe fabrics

m2

8%

5408 22 12

----

Rayon jacquards

m2

8%

5408 22 13

----

Rayon brocades

m2

8%

5408 22 14

----

Rayon georgette

m2

8%

5408 22 15

----

Rayon tafetta

m2

8%

5408 22 16

----

Rayon suitings

m2

8%

5408 22 17

----

Rayon shirtings

m2

8%

5408 22 18

----

Rayon sarees

m2

8%

5408 22 19

----

Other

m2

8%

5408 22 20

---

Fabrics of continuous filament, other than rayon

m2

8%

5408 22 90

---

Other

m2

8%

5408 23 00

-

Of yarns of different colours

m2

8%

5408 24

--

Printed :

---

Of rayon :

5408 24 11

----

Rayon crepe fabrics

m2

8%

5408 24 12

----

Rayon jacquards

m2

8%

5408 24 13

----

Rayon brocades

m2

8%

5408 24 14

----

Rayon georgette

m2

8%

5408 24 15

----

Rayon tafetta

m2

8%

5408 24 16

----

Rayon suitings

m2

8%

5408 24 17

----

Rayon shirtings

m2

8%

5408 24 18

----

Rayon sarees

m2

8%

5408 24 19

----

Other

m2

8%

5408 24 90

---

Other

m2

8%

-

Other woven fabrics :

5408 31

--

Unbleached or bleached :

5408 31 10

---

Unbleached

m2

8%

5408 31 20

---

Bleached

m2

8%

5408 32

--

Dyed :

Fabrics of rayon :

5408 32 11

----

Rayon brocades

m2

8%

5408 32 12

----

Rayon georgette

m2

8%

5408 32 13

----

Rayon tafetta

m2

8%

5408 32 14

----

Rayon suitings

m2

8%

5408 32 15

----

Rayon shirtings

m2

8%

5408 32 19

----

Other

m2

8%

5408 32 90

---

Other

m2

8%

5408 33 00

--

Of yarns of different colours

m2

8%

5408 34

--

Printed :

---

Fabric of rayon :

5408 34 11

----

Rayon crepe fabrics

m2

8%

5408 34 12

----

Rayon jacquards

m2

8%

5408 34 13

----

Rayon brocades

m2

8%

5408 34 14

----

Rayon georgette

m2

8%

5408 34 15

----

Rayon tafetta

m2

8%

5408 34 16

----

Rayon suitings

m2

8%

5408 34 17

----

Rayon shirtings

m2

8%

5408 34 18

----

Rayon sarees

m2

8%

5408 34 19

----

Other

m2

8%

5408 34 20

----

Fabrics of continuous filament, other than rayon

m2

8%

5408 34 90

---

Other

m2

8%

5512

WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, CONTAINING 85% OR MORE BY WEIGHT OF SYNTHETIC STAPLE FIBRES

-

Containing 85% or more by weight of polyester staple fibres :

5512 11

--

Unbleached or bleached :

5512 11 10

---

Unbleached

m2

8%

5512 11 20

---

Bleached

m2

8%

5512 19

--

Other :

5512 19 10

---

Dyed

m2

8%

5512 19 20

---

Printed

m2

8%

5512 19 90

---

Other

m2

8%

-

Containing 85% or more by weight of acrylic

5512 21

--

or modacrylic staple fibres : Unbleached or bleached :

5512 21 10

---

Unbleached

m2

8%

5512 21 20

---

Bleached

m2

8%

5512 29

--

Other :

5512 29 10

---

Dyed

m2

8%

5512 29 20

---

Printed

m2

8%

5512 29 90

---

Other

m2

8%

-

Other :

5512 91

--

Unbleached or bleached :

5512 91 10

---

Unbleached

m2

8%

5512 91 20

---

Bleached

m2

8%

5512 99

--

Other:

5512 99 10

---

Dyed

m2

8%

5512 99 20

---

Printed

m2

8%

5512 99 90

---

Other

m2

8%

5513

WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, CONTAINING LESS THAN 85% BY WEIGHT OF SUCH FIBRES, MIXED MAINLY OR SOLELY WITH COTTON, OF A WEIGHT NOT EXCEEDING 170 gm2

-

Unbleached or bleached :

5513 11

--

Of polyester

SECOND SCHEDULE [Omitted]

2[Omitted]

1. Substituted by the Finance Act, 2003.Prior to substitution it read as under :

"Provided that if during that financial year there is levied and collected in any State a tax on the sale or purchase of [the goods described in column (3) of the First Schedule] or one or more of them by or under any law of that State, no sums shall be payable to that State under this paragraph in respect of that financial year, unless the Central Government by special order otherwise directs."

2. Omitted by the Taxation Laws (Amendment) Act, 2007, dated 26.03.2007, w.e.f. 01.04.2007. Prior to substitution it read as under :

"THE SECOND SCHEDULE

(See section 4)

Distribution of additional duties

During each of the financial years commencing on and after the 1st day of April, 1990, there shall be paid to each of the States specified in column (1) of the Table below such percentage of the net proceeds of additional duties levied and collected during that financial year in respect of the goods described in column (3) of the First Schedule, after deducting therefrom a sum equal to 1.903 per cent. of the said proceeds as being attributable to Union territories, as is set out against it in column (2) of the said Table:

1[Provided that, if during each of the financial years commencing on and after the 1st day of April, 2003, there is levied and collected in any State a tax on the sale or purchase of the goods described in column (3) of the First Schedule at a rate exceeding four per cent., of the value of such goods determined in accordance with section 4 of the Central Excise Act, 1944(1 of 1944), no sums shall be payable to that State, under this paragraph in respect of that financial year, unless the Central Government, by special order, otherwise directs]

TABLE

State

Percentage

(1)

(2)

Andhra Pradesh

7.680

Arunachal Pradesh

0.107

Assam

2.743

Bihar

8.317

Goa

0.228

Gujarat

5.905

Haryana

2.317

Himachal Pradesh

0.621

Jammu and Kashmir

0.929

Karnataka

5.865

Kerala

3.723

Madhya Pradesh

7.164

Maharashtra

11.886

Manipur

0.213

Meghalaya

0.190

Mizoram

0.068

Nagaland

0.120

Orissa

3.486

Punjab

3.533

Rajasthan

4.689

Sikkim

0.052

Tamil Nadu

7.064

Tripura

0.278

Uttar Pradesh

14.657

West Bengal

8.165.]"