RESTRICTED WORLD TRADE ORGANIZATION
ORGANISATION MONDIALE DU COMMERCE
ORGANIZACIÓN MUNDIAL DEL COMERCIOG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
17 October 2000
(00-4406)
Committee on Market Access Original:  English/
anglais/inglés
RECTIFICATIONS AND MODIFICATIONS OF SCHEDULES
Schedule XII - India
Revision
The following communication, dated 16 October 2000, has been received from the Permanent Mission of India.
_______________
Pursuant to the reservations conveyed by the European  Communities and the United States within the time-periods
set out in the Decision of 26 March 1980 on Pro cedures for Modification and Rectification of Schedules of Tariff
Concessions  (L/4962; BISD 27S) in respect of India's notificati on concerning modification and rectification to India's
Schedule XII (document G/MA/TAR/RS/63 dated 16 December 1999) and by the United States in respect of
G/MA/TAR/RS/67 dated 28 June 2000, India has held consultations and reached agreement with the European Communitiesand the United States.
The enclosure
1 reflects amendments to the two above-men tioned documents resulting from this action.
Comité de l'accès aux marchés
RECTIFICATIONS ET MODIFICATIONS DES LISTES
Liste XII - Inde
Révision
La Mission permanente de l'Inde a fait parvenir au Secrétariat la communication ci-après, datée du
16 octobre 2000.
_______________
Suite aux réserves émises par les Communautés européennes et les États-Unis dans les délais prévus dans la
Décision du 26 mars 1980 concernant les pr océdures de modification  et de rectific ation des listes de concessions tarifaires
(L/4962; IBDD, S27) au sujet de la notification de l'Inde relative aux modifications et rectifications apportées à la Liste XIIde l'Inde (document G/MA/TAR/RS/63 daté du 16 décembre 1999) et par les États-Unis au sujet du document
G/MA/TAR/RS/67 daté du 28 juin 2000, l'Inde a procédé à des consultations et est parvenue à un accord avec lesCommunautés européennes et les États-Unis.
Le document ci-joint
1 fait état des modifications apportées aux deux documents susmentionnés à la suite de cette
initiative.
Comité de Acceso a los Mercados
RECTIFICACIONES Y MODIFICACIONES DE LAS LISTAS
Lista XII - India
Revisión
Se ha recibido de la Misión Permanente de la India la siguiente comunicación, de fecha 16 de octubre de 2000.
_______________
Debido a las reservas expresadas por las Comunidades Europeas y los Estados Unidos dentro de los plazos
establecidos en la Decisión de 26 de marzo de 1980 relativa a los proced imientos para la modificación o rectificación de las
listas de concesiones arancelarias  (L/4962;  IBDD S27), en relación con la notificación de la India referente a las
rectificaciones y modificaciones de la Lista XII de la India (documento G/MA/TAR/RS/63, de fecha 16 de diciembrede 1999), y por los Estados Unidos, en relación con el documento G/MA/TAR/RS/67, de fecha 28 de junio de 2000, la India
ha celebrado consultas y ha alcanzado un acuerdo con las Comunidades Europeas y los Estados Unidos.
El documento adjunto
1 refleja las modificaciones introducidas en consecuencia en los dos documentos
mencionados.
                                                     
1 In English only./En anglais seulement./En inglés solamente.G/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 2
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
1 510400 Garnetted stock of wool or of fine or coarse animal
hair40% 20% 20% 20%
Wool and fine or coarse  animal hair, carded
or combed (including combed wool infragments):
2 510510  - Carded, Wool 40% 20% 20% 20%
Wool tops and other combed wool:
3 510521  -- Combed wool in fragments 40% 20% 20% 20%
4 510529  -- Other 40% 20% 20% 20%5 510530  - Fine animal hair, carded or combed 25% 20% 20% 20%
6 510540  - Coarse animal hair, carded or combed 40% 20% 20% 20%
Yarn of carded wool, not put up for retail
sale
7 510610  - Containing 85% or more by weight of wool 40% 20% 20% 20%
8 510620  - Containing less than 85% by weight of wool 40% 20% 20% 20%
Yarn of combed wool, not put up for retail
sale
9 510710  - Containing 85% or more by weight of wool 40% 20% 20% 20%
10 510720  - Containing less than 85% by weight of wool 40% 20% 20% 20%
Yarn of fine anim al hair (carded or
combed), not put up for retail sale
11 510810  - Carded 40% 20% 20% 20%
12 510820  - Combed 40% 20% 20% 20%
Woven fabrics of carded wool or of carded
fine animal hairG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 3COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
 - Containing 85% or more by weight of wool or of
fine animal hair
13 511111  -- Of a weight not exceeding 300 g/sq.m. Unbound 30% or Rs.135/SQM
whichever is higher30% or Rs.135/SQM
whichever is higher25% or Rs.115/SQM
whichever is higher
14 511119  -- Other Unbound 30% or Rs.150/SQM
whichever is higher30% or Rs.150/SQM
whichever is higher25% or Rs.125/SQM
whichever is higher
 - Containing > 50% to < 85% or more by weight of
wool or of fine animal hair
15 EX 511120  -- Mixed mainly or solely with man-made filaments Unbound 30% or Rs.80/SQM
whichever is higher30% or Rs.80/SQM
whichever is higher25% or Rs.65/SQM
whichever is higher
16 EX 511130  -- Mixed mainly or solely with man-made staple fibres Unbound 30% or Rs.75/SQM
whichever is higher30% or Rs.75/SQM
whichever is higher25% or Rs.65/SQM
whichever is higher
17 EX 511190  -- Mixed mainly or solely with others Unbound 30% or Rs.90/SQM
whichever is higher30% or Rs.90/SQM
whichever is higher25% or Rs.75/SQM
whichever is higher
Woven fabrics of combed wool or of combed
fine animal hair
 - Containing 85% or more by weight of wool or of
fine animal hair
18 511211  -- Of a weight not exceeding 200 g/sq.m. Unbound 30% or Rs.125/SQM
whichever is higher30% or Rs.125/SQM
whichever is higher25% or Rs.105/SQM
whichever is higher
19 511219  -- Other Unbound 30% or Rs.155/SQM
whichever is higher30% or Rs.155/SQM
whichever is higher25% or Rs.130/SQM
whichever is higher
 - Containing > 50% to < 85% or more by weight of
wool or of fine animal hair
20 EX 511220  -- Mixed mainly or solely with man-made filaments Unbound 30% or Rs.85/SQM
whichever is higher30% or Rs.85/SQM
whichever is higher25% or Rs.70/SQM
whichever is higher
21 EX 511230  -- Mixed mainly or solely with man-made staple fibres Unbound 30% or Rs.110/SQM
whichever is higher30% or Rs.110/SQM
whichever is higher25% or Rs.90/SQM
whichever is higherG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 4
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
22 EX 511290  -- Mixed mainly or solely with others Unbound 30% or Rs.135/SQM
whichever is higher30% or Rs.135/SQM
whichever is higher25% or Rs.115/SQM
whichever is higher
23 511300 Woven fabrics of coarse animal hair or of horsehair Unbound 35% or Rs.60/SQM
whichever is higher35% or Rs.60/SQM
whichever is higher35% or Rs.60/SQM
whichever is higher
Cotton sewing thread, whether or not put up
for retail sale
 - Not put up for retail sale
24 520411  -- Containing 85% or more by weight of cotton 40% 20% 20% 20%
25 520419  -- Other 40% 20% 20% 20%26 520420 Put up for retail sale 40% 20% 20% 20%
Cotton yarn (other than sewing thread),
containing 85% or more by  weight ofcotton, not put up for retail sale
- single yarn, of uncombed fibres:
27 520511  -- Measuring 714.29 decitex or more (not exceeding 14
metric number)25% 20% 20% 20%
28 520512  -- Measuring less than 714.29 decitex but not less than
232.56 decitex (exceeding 14 metric number but notexceeding 43 metric number)25% 20% 20% 20%
29 520513  -- Measuring less than 232.56 decitex but not less than
192.31 decitex (exceeding 43 metric number but notexceeding 52 metric number)25% 20% 20% 20%
30 520514  -- Measuring less than 192.31 decitex but not less than
125 decitex (exceeding 52 metric number but not
exceeding 80 metric number)25% 20% 20% 20%
31 520515  -- Measuring less than 125 decitex (exceeding 80 metric
number)25% 20% 20% 20%G/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 5COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
 - Single yarn, of combed fibres:
32 520521  -- Measuring 714.29 decitex or more (not exceeding 14
metric number)25% 20% 20% 20%
33 520522  -- Measuring less than 714.29 decitex but not less than
232.56 decitex (exceeding 14 metric number but notexceeding 43 metric number)25% 20% 20% 20%
34 520523  -- Measuring less than 232.56 decitex but not less than
192.31 decitex (exceeding 43 metric number but not
exceeding 52 metric number)25% 20% 20% 20%
35 520524  -- Measuring less than 192.31 decitex but not less than
125 decitex (exceeding 52 metric number but not
exceeding 80 metric number)25% 20% 20% 20%
36 520526  -- Measuring less than 125 decitex but not less than
106.38 decitex(exceeding 80 metric number but notexceeding 94 metric number)25% 20% 20% 20%
37 520527  -- Measuring less than 106.38 decitex but not less than
83.33 decitex(exceeding 94 metric number but notexceeding 120 metric number)25% 20% 20% 20%
38 520528  -- Measuring less than 83.33 decitex (excedding 120
metric number)25% 20% 20% 20%
 -  Multiple (folded) or cabled yarn, of uncombed
fibres:
39 520531  -- Measuring per single yarn 714.29 decitex or more (not
exceeding 14 metric number per single yarn)25% 20% 20% 20%
40 520532  -- Measuring per single yarn less than 714.29 decitex but
not less than 232.56 decitex (exceeding 14 metricnumber but not exceeding 43 metric number per singleyarn)25% 20% 20% 20%G/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 6
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
41 520533  -- Measuring per single yarn less than 232.56 decitex but
not less than 192.31 decitex (exceeding 43 metricnumber but not exceeding 52 metric number per singleyarn)25% 20% 20% 20%
42 520534  -- Measuring per single yarn less than 192.31 decitex
(exceeding 52 metric number but not exceeding 80metric number per single yarn)25% 20% 20% 20%
43 520535  -- Measuring per single yarn less than 125 decitex
(exceeding 80 metric number per single yarn)25% 20% 20% 20%
- Multiple (folded) or cabled  yarn, of combed fibres:
44 520541  -- Measuring per single yarn 714.29 decitex or more (not
exceeding 14 metric number per single yarn)25% 20% 20% 20%
45 520542  -- Measuring per single yarn less than 714.29 decitex but
not less than 232.56 decitex (exceeding 14 metric
number but not exceeding 43 metric number per singleyarn)25% 20% 20% 20%
46 520543  -- Measuring per single yarn less than 232.56 decitex but
not less than 192.31 decitex (exceeding 43 metricnumber but not exceeding 52 metric number per single
yarn)25% 20% 20% 20%
47 520544  -- Measuring per single yarn less than 192.31 decitex but
not less than 125 decitex (exceeding 52 metric numberbut not exceeding 80 metric number per single yarn)25% 20% 20% 20%
48 520546  -- Measuring per single yarn less than 125 decitex but
not less than 106.38 decitex(exceeding 80 metric numberbut not exceeding 94 metric number per single yarn)25% 20% 20% 20%
49 520547  -- Measuring per single yarn less than 106.38 decitex but
not less than 83.33 decitex(exceeding 94 metric number
but not exceeding 120 metric number per single yarn)25% 20% 20% 20%
50 520548  -- Measuring per single yarn less than 83.33 decitex
(exceeding 120 metric number per single yarn)25% 20% 20% 20%G/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 7COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
Cotton yarn (other than sewing thread),
containing less than 85% by weight ofcotton, not put up for retail sale
 - Single yarn, of uncombed fibres:
51 520611  -- Measuring 714.29 decitex or more (not exceeding 14
metric number)40% 20% 20% 20%
52 520612  -- Measuring less than 714.29 decitex but not less than
232.56 decitex (exceeding 14 metric number but not
exceeding 43 metric number)40% 20% 20% 20%
53 520613  -- Measuring less than 232.56 decitex but not less than
192.31 decitex (exceeding 43 metric number but notexceeding 52 metric number)40% 20% 20% 20%
54 520614  -- Measuring less than 192.31 decitex but not less than
125 decitex (exceeding 52 metric number but notexceeding 80 metric number)40% 20% 20% 20%
55 520615  -- Measuring less than 125 decitex (exceeding 80 metric
number)40% 20% 20% 20%
 - Single yarn, of combed fibres:
56 520621  -- Measuring 714.29 decitex or more (not exceeding 14
metric number)40% 20% 20% 20%
57 520622  -- Measuring less than 714.29 decitex but not less than
232.56 decitex (exceeding 14 metric number but not
exceeding 43 metric number)40% 20% 20% 20%
58 520623  -- Measuring less than 232.56 decitex but not less than
192.31 decitex (exceeding 43 metric number but notexceeding 52 metric number)40% 20% 20% 20%G/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 8
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
59 520624  -- Measuring less than 192.31 decitex but not less than
125 decitex (exceeding 52 metric number but notexceeding 80 metric number)40% 20% 20% 20%
60 520625  -- Measuring less than 125 decitex (exceeding 80 metric
number)40% 20% 20% 20%
 - Multiple (folded), or cabled yarn, of uncombed
fibres:
61 520631  -- Measuring per single yarn 714.29 decitex or more (not
exceeding 14 metric number per single yarn)40% 20% 20% 20%
62 520632  -- Measuring per single yarn less than 714.29 decitex but
not less than 232.56 decitex (exceeding 14 metricnumber but not exceeding 43 metric number per single
yarn)40% 20% 20% 20%
63 520633  -- Measuring per single yarn less than 232.56 decitex but
not less than 192.31 decitex (exceeding 43 metricnumber but not exceeding 52 metric number per singleyarn)40% 20% 20% 20%
64 520634  -- Measuring per single yarn less than 192.31 decitex but
not less than 125 decitex (exceeding 52 metric number
but not exceeding 80 metric number per single yarn)40% 20% 20% 20%
65 520635  -- Measuring per single yarn less than 125 decitex
(exceeding 80 metric number per single yarn)40% 20% 20% 20%
 - Multiple (folded) or cabl ed yarn, of combed fibres:
66 520641  -- Measuring per single yarn 714.29 decitex or more (not
exceeding 14 metric number per single yarn)40% 20% 20% 20%
67 520642  -- Measuring per single yarn less than 714.29 decitex but
not less than 232.56 decitex (exceeding 14 metricnumber but not exceeding 43 metric number per singleyarn)40% 20% 20% 20%G/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 9COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
68 520643  -- Measuring per single yarn less than 232.56 decitex but
not less than 192.31 decitex (exceeding 43 metricnumber but not exceeding 52 metric number per singleyarn)40% 20% 20% 20%
69 520644  -- Measuring per single yarn less than 192.31 decitex but
not less than 125 decitex (exceeding 52 metric numberbut not exceeding 80 metric number per single yarn)40% 20% 20% 20%
70 520645  -- Measuring per single yarn less than 125 decitex
(exceeding 80 metric number per single yarn)40% 20% 20% 20%
Woven fabrics of cotton, containing 85% or
more by weight of cotton, weighing not morethan 200g/m2
 - Dyed
71 520839  -- Other fabrics Unbound
Upholstery only 25% or Rs.150/Kg
whichever is higher25% or Rs.150/Kg
whichever is higher25% or Rs.150/Kg
whichever is higher
 - Of yarn of different colours
72 520841  -- Plain weave, weighing not more than 100 g/m2 Unbound 30% or Rs.9/SQM
whichever is higher30% or Rs.9/SQM
whichever is higher30% or Rs.9/SQM
whichever is higher
73 520842  -- Plain weave, weighing more than 100 g/m2 Unbound
Other than upholstery 30% or Rs.22/SQM
whichever is higher30% or Rs.22/SQM
whichever is higher30% or Rs.22/SQM
whichever is higher
Upholstery 25% or Rs.37/SQM
whichever is higher25% or Rs.37/SQM
whichever is higher25% or Rs.37/SQM
whichever is higher
74 520849  -- Other  fabrics Unbound
Other than upholstery 40% or Rs.200/Kg
whichever is higher35% or Rs.200/Kg
whichever is higher35% or Rs.200/Kg
whichever is higher
Upholstery 25% or Rs.143/Kg
whichever is higher25% or Rs.143/Kg
whichever is higher25% or Rs.143/Kg
whichever is higherG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 10
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
 - Printed:
75 520851  -- Plain weave, weighing not more than 100 g/m2 Unbound 30% or Rs.27/SQM
whichever is higher30% or Rs.27/SQM
whichever is higher30% or Rs.27/SQM
whichever is higher
76 520852  -- Plain weave, weighing more than 100 g/m2 Unbound
Other than upholstery 30% or Rs.14/SQM
whichver is higher30% or Rs.14/SQM
whichever is higher30% or Rs.14/SQM
whichever is higher
Upholstery 25% or Rs.23/SQM
whichever is higher25% or Rs.23/SQM
whichever is higher25% or Rs.23/SQM
whichever is higher
77 520853  -- 3-thread or 4-thread twill, including cross twill Unbound
Other than upholstery 30% or Rs.21/SQM
whichever is higher30% or Rs.21/SQM
whichever is higher30% or Rs.21/SQM
whichever is higher
Upholstery 25% or Rs.35/SQM
whichever is higher25% or Rs.35/SQM
whichever is higher25% or Rs.35/SQM
whichever is higher
78 520859  -- Other fabrics Unbound
Other than upholstery 30% or Rs.30/SQM
whichever is higher30% or Rs.30/SQM
whichever is higher30% or Rs.30/SQM
whichever is higher
Upholstery 25% or Rs.50/SQM
whichever is higher25% or Rs.50/SQM
whichever is higher25% or Rs.50/SQM
whichever is higher
Woven fabrics of cotton, containing 85% or
more by weight of cotton, weighing morethan 200g/m2 :
 - Dyed
79 520931  -- Plain weave Unbound
Upholstery only 25% or Rs.150/kg
whichever is higher25% or Rs.150/kg
whichever is higher25% or Rs.150/kg
whichever is higher
80 520932  -- 3-thread or 4-thread twill, including cross twill Unbound
Upholstery only 25% or Rs.150/kg
whichever is higher25% or Rs.150/kg
whichever is higher25% or Rs.150/kg
whichever is higherG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 11COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
81 520939  -- Other fabrics Unbound
upholstery only 25% or Rs.150/kg
whichever is higher25% or Rs.150/kg
whichever is higher25% or Rs.150/kg
whichever is higher
 - Of yarn of different colours
82 520941  -- Plain weave Unbound
other than upholstery 40% or Rs.30/SQM
whichever is higher35% or Rs.30/SQM
whichever is higher35% or Rs.30/SQM
whichever is higher
Upholstery 25% or Rs.32/SQM
whichever is higher25% or Rs.32/SQM
whichever is higher25% or Rs.32/SQM
whichever is higher
83 520942  -- Denim Unbound 30% or Rs.25/SQM
whichever is higher30% or Rs.25/SQM
whichever is higher30% or Rs.25/SQM
whichever is higher
84 520943  -- Other fabrics of 3-thread or 4-thread twill, including
cross twillUnbound
other than upholstery 40% or Rs.28/SQM
whichever is higher35% or Rs.28/SQM
whichever is higher35% or Rs.28/SQM
whichever is higher
Upholstery 25% or Rs.30/SQM
whichever is higher25% or Rs.30/SQM
whichever is higher25% or Rs.30/SQM
whichever is higher
85 520949  -- Other fabrics Unbound
Upholstery only 25% or Rs.150/kg
whichever is higher25% or Rs.150/kg
whichever is higher25% or Rs.150/kg
whichever is higher
 - Printed
86 520951  --  Plain weave Unbound
Other than upholstery 30% or Rs.24/SQM
whichever is higher30% or Rs.24/SQM
whichever is higher30% or Rs.24/SQM
whichever is higher
Upholstery 25% or Rs.30/SQM
whichever is higher25% or Rs.30/SQM
whichever is higher25% or Rs.30/SQM
whichever is higher
87 520952  -- 3-thread or 4-thread twill, including cross twill Unbound
Other than upholstery 30% or Rs.24/SQM
whichever is higher30% or Rs.24/SQM
whichever is higher30% or Rs.24/SQM
whichever is higherG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 12
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
Upholstery 25% or Rs.30/SQM
whichever is higher25% or Rs.30/SQM
whichever is higher25% or Rs.30/SQM
whichever is higher
88 520959  -- Other fabrics Unbound
other than Upholstery 30% or Rs.30/SQM
whichever is higher30% or Rs.30/SQM
whichever is higher30% or Rs.30/SQM
whichever is higher
Upholstery 25% or Rs.38/SQM
whichever is higher25% or Rs.38/SQM
whichever is higher25% or Rs.38/SQM
whichever is higher
Woven fabrics of cotton,  containing less than
85% by weight of cotton, mixed mainly orsolely with man-made fibres, weighing notmore than 200 g/m2 :
 - Dyed
89 521039  -- Other fabrics Unbound
upholstery only 25% or Rs.150/Kg
whichever is higher25% or Rs.150/Kg
whichever is higher25% or Rs.150/Kg
whichever is higher
 - Of yarns of different colours
90 521041  -- Plain weave Unbound 30% or Rs.15/SQM
whichever is higher30% or Rs.15/SQM
whichever is higher30% or Rs.15/SQM
whichever is higher
91 521042  -- 3-thread or 4-thread twill, in cluding cross twill Unbound 40% or Rs.25/SQM
whichever is higher35% or Rs.25/SQM
whichever is higher35% or Rs.25/SQM
whichever is higher
92 521049  -- Other fabrics Unbound
other than Upholstery 40% or Rs.185/Kg
whichever is higher35% or Rs.185/Kg
whichever is higher35% or Rs.185/Kg
whichever is higher
Upholstery 25% or Rs.132/kg
whichever is higher25% or Rs.132/kg
whichever is higher25% or Rs.132/kg
whichever is higher
- Printed :
93 521051  -- Plain weave UnboundG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 13COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
Other than upholstery 30% or Rs.12/SQM
whichever is higher30% or Rs.12/SQM
whichever is higher30% or Rs.12/SQM
whichever is higher
Upholstery 25% or Rs.15/SQM
whichever is higher25% or Rs.15/SQM
whichever is higher25% or Rs.15/SQM
whichever is higher
94 521052  -- 3-thread or 4-thread twill, in cluding cross twill Unbound 30% or Rs.15/SQM
whichever is higher30% or Rs.15/SQM
whichever is higher30% or Rs.15/SQM
whichever is higher
95 521059  -- Other fabrics Unbound
Other than upholstery 30% or Rs.12/SQM
whichever is higher30% or Rs.12/SQM
whichever is higher30% or Rs.12/SQM
whichever is higher
Upholstery 25% or Rs.15/SQM
whichever is higher25% or Rs.15/SQM
whichever is higher25% or Rs.15/SQM
whichever is higher
Woven fabrics of cotton,  containing less than
85% by weight of cotton, mixed mainly orsolely with man-made fibres weighing morethan 200 g/m2 :
 - Dyed
96 521131  -- Plain weave Unbound
Upholstery only 25% or Rs.150/kg
whichever is higher25% or Rs.150/kg
whichever is higher25% or Rs.150/kg
whichever is higher
97 521132  -- 3-thread or 4-thread twill, including cross twill Unbound
Upholstery only 25% or Rs.150/kg
whichever is higher25% or Rs.150/kg
whichever is higher25% or Rs.150/kg
whichever is higher
98 521139  -- Other fabrics Unbound
Upholstery only 25% or Rs.150/kg
whichever is higher25% or Rs.150/kg
whichever is higher25% or Rs.150/kg
whichever is higher
- Of yarns of different colours:
99 521141  -- Plain weave UnboundG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 14
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
other than upholstery 40% or Rs.35/SQM
whichever is higher35% or Rs.35/SQM
whichever is higher35% or Rs.35/SQM
whichever is higher
Upholstery 25% or Rs.44/SQM
whichever is higher25% or Rs.44/SQM
whichever is higher25% or Rs.44/SQM
whichever is higher
100 521142  -- Denim Unbound 30% or Rs.18/SQM
whichever is higher30% or Rs.18/SQM
whichever is higher30% or Rs.18/SQM
whichever is higher
101 521143  -- Other fabrics of 3-thread or 4-thread twill, including
cross twillUnbound
Other than upholstery 40% or Rs.32/SQM
whichever is higher35% or Rs.32/SQM
whichever is higher35% or Rs.32/SQM
whichever is higher
Upholstery 25% or Rs.40/SQM
whichever is higher25% or Rs.40/SQM
whichever is higher25% or Rs.40/SQM
whichever is higher
102 521149  -- Other fabrics Unbound
Upholstery only 25% or Rs.150/kg
whichever is higher25% or Rs.150/kg
whichever is higher25% or Rs.150/kg
whichever is higher
- Printed:
103 521151  -- Plain weave Unbound
other than upholstery 30% or Rs.12/SQM
whichever is higher30% or Rs.12/SQM
whichever is higher30% or Rs.12/SQM
whichever is higher
Upholstery 25% or Rs.18/SQM
whichever is higher25% or Rs.18/SQM
whichever is higher25% or Rs.18/SQM
whichever is higher
104 521152  -- 3-thread or 4-thread twill, including cross twill Unbound
other than upholstery 30% or Rs.12/SQM
whichever is higher30% or Rs.12/SQM
whichever is higher30% or Rs.12/SQM
whichever is higher
Upholstery 25% or Rs.18/SQM
whichever is higher25% or Rs.18/SQM
whichever is higher25% or Rs.18/SQM
whichever is higher
105 521159  -- Other  fabrics Unbound
Other than upholstery 30% or Rs.12/SQM
whichever is higher30% or Rs.12/SQM
whichever is higher30% or Rs.12/SQM
whichever is higherG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 15COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
Upholstery 25% or Rs.18/SQM
whichever is higher25% or Rs.18/SQM
whichever is higher25% or Rs.18/SQM
whichever is higher
Other woven fabrics of cotton
 - Weighing not more than 200 g/m2 :
106 521215  -- Printed Unbound 40% or Rs.165/Kg
whichever is higher35% or Rs.165/Kg
whichever is higher35% or Rs.165/Kg
whichever is higher
 - Weighing more than 200 g/m2 :
107 521224  -- Of yarns of different colours Unbound 30% or Rs.20/SQM
whichever is higher30% or Rs.20/SQM
whichever is higher30% or Rs.20/SQM
whichever is higher
108 521225  -- Printed Unbound 40% or Rs.165/Kg
whichever is higher35% or Rs.165/Kg
whichever is higher35% or Rs.165/Kg
whichever is higher
Woven fabrics of flax
 - Containing 85% or more by weight of flax:
109 530911  -- Unbleached or bleached 40% 35% 35% 35%
110 530919  -- Other 40% 35% 35% 35%
 - Containing > 50% to <85% by weight of flax:
111 EX 530921  -- Unbleached or bleached 40% 35% 35% 35%
112 EX 530929  -- Other 40% 35% 35% 35%
Sewing thread of man-made filaments,
whether or not put up for retail sale
113 540110  - Of synthetic filaments 40% 20% 20% 20%
114 540120  - Of artificial filaments 40% 20% 20% 20%G/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 16
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
Synthetic filament yarn, (other than sewing
thread), not put up for retail sale, includingsynthetic monofilament of less than 67decitex
115 540210  - High tenacity yarn of nylon or other polyamides 40% 20% 20% 20%
116 540220  - High tenacity yarn of polyesters 40% 20% 20% 20%
 - Textured Yarn:
117 540231  -- Of nylon or other polyamides, measuring per single
yarn not more than 50 tex40% 20% 20% 20%
118 540232  -- Of nylon or other polyamides, measuring per single
yarn more than 50 tex40% 20% 20% 20%
119 540233  -- Of polyesters 40% 20% 20% 20%
120 540239  -- Other 40% 20% 20% 20%
 - Other yarn, single, untwisted or with a twist not
exceeding 50 turns per metre:
121 540241  -- Of nylon or other polyamides 40% 20% 20% 20%
122 540242  -- Of polyesters partially oriented 40% 20% 20% 20%123 540243  -- Of polyesters, other 40% 20% 20% 20%124 540249  -- Other 40% 20% 20% 20%
 - Other yarn, single, with  a twist exceeding 50 turns
per metre:
125 540251  -- Of nylon or other polyamides 40% 20% 20% 20%
126 540252  -- Of polyesters 40% 20% 20% 20%127 540259  -- Other 40% 20% 20% 20%
 - Other yarn, multiple  (folded) or cabled:
128 540261  -- Of nylon or other polyamides 40% 20% 20% 20%
129 540262  -- Of polyesters 40% 20% 20% 20%130 540269  -- Other 40% 20% 20% 20%G/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 17COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
Artificial filament yarn (other than sewing
thread), not put up for retail sale, includingartificial monofilament of  less than 67decitex:
131 540310  -  High tenacity yarn of viscose rayon 40% 20% 20% 20%
132 540320  - Textured yarn 40% 20% 20% 20%
 - Other yarn, single:
133 540331  -- Of viscose rayon, untwisted or with a twist not
exceeding 120 turns per metre40% 20% 20% 20%
134 540332  -- Of viscose rayon, with a twist exceeding 120 turns per
metre40% 20% 20% 20%
135 540333  -- Of cellulose acetate 40% 20% 20% 20%
136 540339  -- Other 40% 20% 20% 20%
 - Other yarn, multip le(folded) or cabled
137 540341  -- Of viscose rayon 40% 20% 20% 20%
138 540342  -- Of cellulose acetate 40% 20% 20% 20%
139 540349  -- Other 40% 20% 20% 20%
Synthetic monofilament of 67 decitex or
more and of which no cross-sectionaldimension exceeds 1 mm; strip and the like(for example, artificial straw) of synthetictextile material of an apparent width notexceeding 5 mm:
140 540410  - Monofilament 40% 20% 20% 20%
141 540490  - Other 40% 20% 20% 20%G/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 18
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
142 540500 Artificial monofilament of 67 decitex or
more and of which no cross-sectionaldimension exceeds 1 mm; strip and the like(for example, artificial straw) of artificialtextile material of an apparent width notexceeding 5 mm40% 20% 20% 20%
 Man-made filament yar n (other than sewing
thread), put up for retail sale:
143 540610  - Synthetic filament yarn Unbound 20% 20% 20%
144 540620  - Artificial filament yarn Unbound 20% 20% 20%
Woven fabrics of synt hetic filament yarn,
including woven fabrics obtained frommaterials of heading No. 54.04:
145 540710  - Woven fabrics obtained from high tenacity yarn of
nylon or other polyamides or of polyestersUnbound 25% or Rs.115/Kg
whichever is higher25% or Rs.115/Kg
whichever is higher25% or Rs.115/Kg
whichever is higher
146 540720  - Woven fabrics obtained from strip or the like Unbound 25% 25% 25%
147 540730  - Fabrics specified in Note 9 to Section XI of Customs
TariffUnbound 25% 25% 25%
- Other woven fabrics, containing 85% or more by
weight of filaments of nylon or other polyamides :
148 540741  -- Unbleached or bleached Unbound 25% or Rs.30/SQM
whichever is higher25% or Rs.30/SQM
whichever is higher25% or Rs.30/SQM
whichever is higher
149 540742  --  Dyed Unbound
Other than upholstery 30% or Rs.36/SQM
whichever is higher30% or Rs.36/SQM
whichever is higher30% or Rs.36/SQM
whichever is higherG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 19COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
Upholstery 25% or Rs.60/SQM
whichever is higher25% or Rs.60/SQM
whichever is higher25% or Rs.60/SQM
whichever is higher
150 540743  -- Of yarns of different colours Unbound
Other than upholstery 30% or Rs.40/SQM
whichever is higher30% or Rs.40/SQM
whichever is higher30% or Rs.40/SQM
whichever is higher
Upholstery 25% or Rs.67/SQM
whichever is higher25% or Rs.67/SQM
whichever is higher25% or Rs.67/SQM
whichever is higher
151 540744  -- Printed Unbound
Other than upholstery 30% or Rs.35/SQM
whichever is higher30% or Rs.35/SQM
whichever is higher30% or Rs.35/SQM
whichever is higher
Upholstery 25% or Rs.58/SQM
whichever is higher25% or Rs.58/SQM
whichever is higher25% or Rs.58/SQM
whichever is higher
 - Other woven, fabrics, containing 85% or more by
weight of textured polyester filaments
152 540751  -- Unbleached or bleached Unbound 30% or Rs.11/SQM
whichever is higher30% or Rs.11/SQM
whichever is higher30% or Rs.11/SQM
whichever is higher
153 540752  -- Dyed Unbound
Other than upholstery 30% or Rs.23/SQM
whichever is higher30% or Rs.23/SQM
whichever is higher30% or Rs.23/SQM
whichever is higher
Upholstery 25% or Rs.38/SQM
whichever is higher25% or Rs.38/SQM
whichever is higher25% or Rs.38/SQM
whichever is higher
154 540753  -- Of yarns of different colours Unbound
Other than upholstery 30% or Rs.30/SQM
whichever is higher30% or Rs.30/SQM
whichever is higher30% or Rs.30/SQM
whichever is higher
Upholstery 25% or Rs.50/SQM
whichever is higher25% or Rs.50/SQM
whichever is higher25% or Rs.50/SQM
whichever is higher
155 540754  -- Printed Unbound 30% or Rs.20/SQM
whichever is higher30% or Rs.20/SQM
whichever is higher30% or Rs.20/SQM
whichever is higher
 - Other woven fabrics containing 85%  by weight of
polyester filaments:G/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 20
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
156 540761  -- Containing 85% or more by weight of non-textured
polyester filamentsUnbound
Upholstery only 25% or Rs.150/kg
whichever is higher25% or Rs.150/kg
whichever is higher25% or Rs.150/kg
whichever is higher
Industrial fabrics 25% 25% 25%
priority fabrics 30% 30% 30%
157 540769  -- Other Unbound
Other than upholstery 30% or Rs.36/SQM
whichever is higher30% or Rs.36/SQM
whichever is higher30% or Rs.36/SQM
whichever is higher
Upholstery 25% or Rs.60/SQM
whichever is higher25% or Rs.60/SQM
whichever is higher25% or Rs.60/SQM
whichever is higher
 - Other woven fabrics, containing 85% or more by
weight of synthetic filaments:
158 540771  -- Unbleached or bleached Unbound
Industrial fabrics 25% or Rs.10/SQM
whichever is higher25% or Rs.10/SQM
whichever is higher25% or Rs.10/SQM
whichever is higher
priority fabrics 30% or Rs.10/SQm
whichever is higher30% or Rs.10/SQm
whichever is higher30% or Rs.10/SQm
whichever is higher
159 540772  -- Dyed Unbound 25% or Rs.24/SQM
whichever is higher25% or Rs.24/SQM
whichever is higher25% or Rs.24/SQM
whichever is higher
160 540773  -- Of yarns of different colours Unbound
Other than upholstery 30% or Rs.36/SQM
whichever is higher30% or Rs.36/SQM
whichever is higher30% or Rs.36/SQM
whichever is higher
Upholstery 25% or Rs.60/SQM
whichever is higher25% or Rs.60/SQM
whichever is higher25% or Rs.60/SQM
whichever is higher
161 540774  -- Printed Unbound
Other than upholstery 30% or  Rs.23/SQM
whichever is higher30% or  Rs.23/SQM
whichever is higher30% or  Rs.23/SQM
whichever is higher
Upholstery 25% or Rs.38/SQM
whichever is higher25% or Rs.38/SQM
whichever is higher25% or Rs.38/SQM
whichever is higherG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 21COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
 - Other woven fabrics, containing less than 85% byweight of synthetic filament s, mixed mainly or solely
with cotton:
162 540781  -- Unbleached or bleached Unbound 30% or Rs.10/SQm
whichever is higher30% or Rs.10/SQm
whichever is higher30% or Rs.10/SQm
whichever is higher
163 540782  -- Dyed Unbound
Other than upholstery 30% or Rs.25/SQM
whichever is higher30% or Rs.25/SQM
whichever is higher30% or Rs.25/SQM
whichever is higher
Upholstery 25% or Rs.42/SQM
whichever is higher25% or Rs.42/SQM
whichever is higher25% or Rs.42/SQM
whichever is higher
164 540783  -- Of yarns of different colours Unbound
Other than upholstery 30% or Rs.40/SQM
whichever is higher30% or Rs.40/SQM
whichever is higher30% or Rs.40/SQM
whichever is higher
Upholstery 25% or Rs.67/SQM
whichever is higher25% or Rs.67/SQM
whichever is higher25% or Rs.67/SQM
whichever is higher
165 540784  -- Printed Unbound
Other than upholstery 30% or Rs.23/SQM
whichever is higher30% or Rs.23/SQM
whichever is higher30% or Rs.23/SQM
whichever is higher
Upholstery 25% or Rs.38/SQM
whichever is higher25% or Rs.38/SQM
whichever is higher25% or Rs.38/SQM
whichever is higher
 - Other woven fabrics:
166 540791  -- Unbleached or bleached Unbound 30% or Rs.15/SQM
whichever is higher30% or Rs.15/SQM
whichever is higher30% or Rs.15/SQM
whichever is higher
167 540792  -- Dyed Unbound
Other than upholstery 30% or Rs.40/SQM
whichever is higher30% or Rs.40/SQM
whichever is higher30% or Rs.40/SQM
whichever is higher
Upholstery 25% or Rs.67/SQM
whichever is higher25% or Rs.67/SQM
whichever is higher25% or Rs.67/SQM
whichever is higher
168 540793  -- Of yarns of different colours UnboundG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 22
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
Other than upholstery 30% or Rs.27/SQM
whichever is higher30% or Rs.27/SQM
whichever is higher30% or Rs.27/SQM
whichever is higher
Upholstery 25% or Rs.45/SQM
whichever is higher25% or Rs.45/SQM
whichever is higher25% or Rs.45/SQM
whichever is higher
169 540794  -- Printed Unbound
Other than upholstery 30% or Rs.40/SQM
whichever is higher30% or Rs.40/SQM
whichever is higher30% or Rs.40/SQM
whichever is higher
Upholstery 25% or Rs.67/SQM
whichever is higher25% or Rs.67/SQM
whichever is higher25% or Rs.67/SQM
whichever is higher
Woven fabrics of artifi cial filament yarn,
including woven fabrics obtained frommaterials of heading No. 54.05:
 - Other woven fabrics, containing 85% or more by
weight of artificial filament or strip or the like
170 540822  -- Dyed Unbound
Other than upholstery 30% or Rs.27/SQM
whichever is higher30% or Rs.27/SQM
whichever is higher30% or Rs.27/SQM
whichever is higher
Upholstery 25% or Rs.45/SQM
whichever is higher25% or Rs.45/SQM
whichever is higher25% or Rs.45/SQM
whichever is higher
171 540823  -- Of yarns of different colours Unbound
Other than upholstery 30% or Rs.28/SQM
whichever is higher30% or Rs.28/SQM
whichever is higher30% or Rs.28/SQM
whichever is higher
Upholstery 25% or Rs.47/SQM
whichever is higher25% or Rs.47/SQM
whichever is higher25% or Rs.47/SQM
whichever is higher
172 540824  -- Printed Unbound
Other than upholstery 30% or Rs.52/SQM
whichever is higher30% or Rs.52/SQM
whichever is higher30% or Rs.52/SQM
whichever is higherG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 23COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
Upholstery 25% or Rs.87/SQM
whichever is higher25% or Rs.87/SQM
whichever is higher25% or Rs.87/SQM
whichever is higher
 - Other woven fabrics
173 540831  -- Unbleached or bleached Unbound 30% or Rs.25/SQM
whichever is higher30% or Rs.25/SQM
whichever is higher30% or Rs.25/SQM
whichever is higher
174 540832  -- Dyed Unbound 30% or Rs.44/SQM
whichever is higher30% or Rs.44/SQM
whichever is higher30% or Rs.44/SQM
whichever is higher
175 540833  -- Of yarns of different colors Unbound 30% or Rs.10/SQM
whichever is higher30% or Rs.10/SQM
whichever is higher30% or Rs.10/SQM
whichever is higher
176 540834  -- Printed Unbound 30% or Rs.11/SQM
whichever is higher30% or Rs.11/SQM
whichever is higher30% or Rs.11/SQM
whichever is higher
Synthetic filament tow
177 550110  - Of nylon or other polyamides 40% 20% 20% 20%
178 550120  - Of Polyesters 40% 20% 20% 20%
179 550130  - Acrylic or modacrylic 40% 20% 20% 20%
180 550190  - Other 40% 20% 20% 20%181 550200  -  Artificial filament tow 40% 20% 20% 20%
Synthetic staple fibres, not carded, combed
or otherwise processed for spinning
182 550310  - Of nylon or other polyamides 40% 20% 20% 20%
183 550320  - Of polyesters 40% 20% 20% 20%184 550330  - Acrylic or modacrylic 40% 20% 20% 20%185 550340  - Of polypropylene 40% 20% 20% 20%186 550390  - Other 40% 20% 20% 20%G/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 24
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
Artificial staple fibres, not carded, combed
or otherwise processed for spinning
187 550410  - Of viscose rayon 40% 20% 20% 20%
188 550490  - Other 40% 20% 20% 20%
Synthetic staple fibres, carded, combed or
otherwise processed for spinning
189 550610  - Of nylon or other polyamides 40% 20% 20% 20%
190 550620  - Of polyesters 40% 20% 20% 20%191 550630  - Acrylic or modacrylic 40% 20% 20% 20%192 550690  - Other 40% 20% 20% 20%193 550700 Artificial staple fibres, ca rded, combed or otherwise
processed for spinning40% 20% 20% 20%
Sewing thread of man-made staple fibres,
whether or not put up for retail sale
194 550810  - Of synthetic staple fibres 40% 20% 20% 20%
195 550820  - Of artificial staple fibres 40% 20% 20% 20%
Yarn (other than sewing thread) of synthetic
staple fibres, not put up for retail sale
 - Containing 85% or more by weight of staple fibres
of nylon or other polyamides:
196 550911  -- Single yarn 40% 20% 20% 20%
197 550912  -- Multiple (folded) or cabled yarn 40% 20% 20% 20%
 - Containing 85% or more by weight of polyester
staple fibres:
198 550921  -- Single yarn 40% 20% 20% 20%
199 550922  -- Multiple (folded) or cabled yarn 40% 20% 20% 20%G/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 25COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
 - Containing 85% or more by weight of acrylic ormodacrylic staple fibre:
200 550931  -- Single yarn 40% 20% 20% 20%201 550932  -- Multiple (folded) or cabled yarn 40% 20% 20% 20%
 - Other yarn, containing 85% or more by weight of
synthetic staple fibres:
202 550941  -- Single yarn 40% 20% 20% 20%
203 550942  -- Multiple (folded) or cabled yarn 40% 20% 20% 20%
 - Other yarn, of poly ester staple fibres:
204 550951  -- Mixed mainly or solely with artificial staple fibres 40% 20% 20% 20%
205 550952  -- Mixed mainly or solely with wool or fine animal hair 40% 20% 20% 20%206 550953  -- Mixed mainly or solely with cotton 40% 20% 20% 20%
207 550959  -- Other 40% 20% 20% 20%
 - Other yarn, of acrylic or  modacrylic staple fibres:
208 550961  -- Mixed mainly or solely with wool or fine animal hair 40% 20% 20% 20%
209 550962  -- Mixed mainly or solely with cotton 40% 20% 20% 20%210 550969  -- Other 40% 20% 20% 20%
 - Other yarn:
211 550991  -- Mixed mainly or solely with wool or fine animal hair 40% 20% 20% 20%
212 550992  -- Mixed mainly or solely with cotton 40% 20% 20% 20%213 550999  -- Other 40% 20% 20% 20%
Yarn (other than sewing  thread) of artificial
staple fibres, not put up for retail sale:
 - Containing 85% or more by weight of artificial
staple fibres:
214 551011  -- Single yarn 40% 20% 20% 20%
215 551012  -- Multiple (folded) or cabled yarn 40% 20% 20% 20%
216 551020  -- Other yarn, mixed mainly or solely with wool or fine
animal hair40% 20% 20% 20%
217 551030  -- Other yarn, mixed mainly or solely with cotton 40% 20% 20% 20%G/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 26
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
218 551090  -- Other yarn 40% 20% 20% 20%
Yarn (other than sewing thread) of
manmade staple fibres, put up for retail sale
219 551110  - Of synthetic staple fibres, containing 85% or more by
weight of such fibresUnbound 20% or Rs.31/Kg
whichever is higher20% or Rs.31/Kg
whichever is higher20% or Rs.31/Kg
whichever is higher
220 551120  - Of synthetic staple fibres, containing less than 85% by
weight of such fibresUnbound 20% or Rs.31/Kg
whichever is higher20% or Rs.31/Kg
whichever is higher20% or Rs.31/Kg
whichever is higher
221 551130  - Of artificial staple fibres Unbound 20% or Rs.30/Kg
whichever is higher20% or Rs.30/Kg
whichever is higher20% or Rs.30/Kg
whichever is higher
Woven fabrics of synthe tic staple fibres,
containing 85% or more by weight ofsynthetic staple fibres
 - Containing 85% or more by weight of polyester
staple fibres
222 551219  -- Other Unbound
Other than upholstery 30% or Rs.25/SQM
whichever is higher30% or Rs.25/SQM
whichever is higher30% or Rs.25/SQM
whichever is higher
Upholstery 25% or Rs.42/SQM
whichever is higher25% or Rs.42/SQM
whichever is higher25% or Rs.42/SQM
whichever is higher
 - Containing 85% or more by weight of acrylic or
modacrylic staple fibres
223 551229  -- Other Unbound
Other than upholstery 30% or Rs.28/SQM
whichever is higher30% or Rs.28/SQM
whichever is higher30% or Rs.28/SQM
whichever is higher
Upholstery 25% or Rs.47/SQM
whichever is higher25% or Rs.47/SQM
whichever is higher25% or Rs.47/SQM
whichever is higher
 - Other
224 551299  -- Other UnboundG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 27COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
Other than upholstery 30% or Rs.65/Kg
whichever is higher30% or Rs.65/Kg
whichever is higher30% or Rs.65/Kg
whichever is higher
Upholstery 25% or Rs.54/kg
whichever is higher25% or Rs.54/kg
whichever is higher25% or Rs.54/kg
whichever is higher
Woven fabrics of synthe tic staple fibres,
containing > 50% to < 85% by weight ofsuch fibres, mixed mainly or solely withcotton, of a weight not exceeding 170 g/sqm
 -  Dyed
225 EX 551321  -- Of polyester staple fibres, plain weave Unbound
Other than upholstery 35% or Rs.150/Kg
whichever is higher35% or Rs.150/Kg
whichever is higher35% or Rs.150/Kg
whichever is higher
Upholstery 25% or Rs.107/kg
whichever is higher25% or Rs.107/kg
whichever is higher25% or Rs.107/kg
whichever is higher
226 EX 551322  -- 3-thread or 4-thr ead twill, including cross twill, of
polyester staple fibresUnbound 35% or Rs.150/Kg
whichever is higher35% or Rs.150/Kg
whichever is higher35% or Rs.150/Kg
whichever is higher
227 EX 551323  -- Other woven fabrics of polyester staple fibres Unbound
Other than upholstery 35% or Rs.25/SQM
whichever is higher35% or Rs.25/SQM
whichever is higher35% or Rs.25/SQM
whichever is higher
Upholstery 25% or Rs.125/kg
whichever is higher25% or Rs.125/kg
whichever is higher25% or Rs.125/kg
whichever is higher
228 EX 551329  -- Other woven fabrics Unbound 35% or Rs.185/Kg
whichever is higher35% or Rs.185/Kg
whichever is higher35% or Rs.185/Kg
whichever is higher
Woven fabrics of synthe tic staple fibres,
containing less than 85% by weight of suchfibres, mixed mainly or solely with cotton, ofa weight not exceeding 170 g/m2G/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 28
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
 - Of yarns of different colours:
229 551331  -- Of polyesters staple fibres, plain weave Unbound 30% or Rs.21/SQM
whichever is higher30% or Rs.21/SQM
whichever is higher30% or Rs.21/SQM
whichever is higher
230 551332  -- 3-thread or 4-thread twill, including cross twill, of
polyester staple fibresUnbound 35% or Rs.170/Kg
whichever is higher35% or Rs.170/Kg
whichever is higher35% or Rs.170/Kg
whichever is higher
231 551333  -- Other woven fabrics of polyester staple fibres Unbound 35% or Rs.22/SQM
whichever is higher35% or Rs.22/SQM
whichever is higher35% or Rs.22/SQM
whichever is higher
Woven fabrics of synthe tic staple fibres,
containing > 50% to < 85% by weight ofsuch fibres, mixed mainly or solely withcotton, of a weight not exceeding 170 g/m2
232 EX 551339  - Other woven fabrics Unbound
Other than upholstery 35% or Rs.30/SQM
whichever is higher35% or Rs.30/SQM
whichever is higher35% or Rs.30/SQM
whichever is higher
Upholstery 25% or Rs.125/kg
whichever is higher25% or Rs.125/kg
whichever is higher25% or Rs.125/kg
whichever is higher
Woven fabrics of synthe tic staple fibres,
containing less than 85% by weight of suchfibres, mixed mainly or solely with cotton, ofa weight not exceeding 170 g/m2
 - Printed:
233 551341  -- Of polyester staple fibres, plain weave Unbound
Other than upholstery 30% or Rs.15/SQM
whichever is higher30% or Rs.15/SQM
whichever is higher30% or Rs.15/SQM
whichever is higher
Upholstery 25% or Rs.25/SQM
whichever is higher25% or Rs.25/SQM
whichever is higher25% or Rs.25/SQM
whichever is higher
234 551342  -- 3-thread or 4-thread twill, including cross twill, of
polyester staple fibresUnbound 35% or Rs.12/SQM
whichever is higher35% or Rs.12/SQM
whichever is higher35% or Rs.12/SQM
whichever is higherG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 29COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
235 551343  -- Other woven fabrics of polyester staple fibres Unbound 35% or Rs.20/SQM
whichever is higher35% or Rs.20/SQM
whichever is higher35% or Rs.20/SQM
whichever is higher
Woven fabrics of synthe tic staple fibres,
containing > 50% to < 85% by weight ofsuch fibres, mixed mainly or solely withcotton, of a weight not exceeding 170 g/m2
 - Printed:
236 EX 551349  -- Other woven fabrics Unbound 35% or Rs.185/Kg
whichever is higher35% or Rs.185/Kg
whichever is higher35% or Rs.185/Kg
whichever is higher
Woven fabrics of synthe tic staple fibres,
containing > 50% to <  85% by weight ofsuch fibres, mixed mainly or solely withcotton, of a weight not exceeding 170 g/m2
 - Dyed
237 EX 551421  -- Of polyester staple fibres, plain weave Unbound
Other than upholstery 35% or Rs.30/SQM
whichever is higher35% or Rs.30/SQM
whichever is higher35% or Rs.30/SQM
whichever is higher
Upholstery 25% or Rs.100/kg
whichever is higher25% or Rs.100/kg
whichever is higher25% or Rs.100/kg
whichever is higher
238 EX 551422  -- 3-thread or 4-thr ead twill, including cross twill, of
polyester staple fibresUnbound
Other than upholstery 35% or Rs.140/Kg
whichever is higher35% or Rs.140/Kg
whichever is higher35% or Rs.140/Kg
whichever is higher
Upholstery 25% or Rs.100/kg
whichever is higher25% or Rs.100/kg
whichever is higher25% or Rs.100/kg
whichever is higher
239 EX 551423  -- Other woven fabrics of polyester staple fibres UnboundG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 30
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
Other than upholstery 35% or Rs.160/Kg
whichever is higher35% or Rs.160/Kg
whichever is higher35% or Rs.160/Kg
whichever is higher
Upholstery 25% or Rs.114/kg
whichever is higher25% or Rs.114/kg
whichever is higher25% or Rs.114/kg
whichever is higher
240 EX 551429  -- Other woven fabrics Unbound
Other than upholstery 35% or Rs.170/Kg
whichever is higher35% or Rs.170/Kg
whichever is higher35% or Rs.170/Kg
whichever is higher
Upholstery 25% or Rs.121/kg
whichever is higher25% or Rs.121/kg
whichever is higher25% or Rs.121/kg
whichever is higher
Woven fabrics of synthe tic staple fibres,
containing less than 85% by weight of suchfibres, mixed mainly or solely with cotton, ofa weight not exceeding 170 g/m2
 - Of yarns of different colours:
241 551431  -- Of polyester staple fibres, plain weave Unbound
Other than upholstery 35% or Rs.45/SQM
whichever is higher35% or Rs.45/SQM
whichever is higher35% or Rs.45/SQM
whichever is higher
Upholstery 25% or Rs.64/SQM
whichever is higher25% or Rs.64/SQM
whichever is higher25% or Rs.64/SQM
whichever is higher
242 551432  -- 3-thread or 4-thread twill, including cross twill, of
polyester staple fibreUnbound
Other than upholstery 30% or Rs.26/SQM
whichever is higher30% or Rs.26/SQM
whichever is higher30% or Rs.26/SQM
whichever is higher
Upholstery 25% or Rs.43/SQM
whichever is higher25% or Rs.43/SQM
whichever is higher25% or Rs.43/SQM
whichever is higher
243 551433  -- Other woven fabrics of polyester staple fibre Unbound 35% or Rs.180/Kg
whichever is higher35% or Rs.180/Kg
whichever is higher35% or Rs.180/Kg
whichever is higher
244 551439  -- Other woven fabrics Unbound 30% or Rs.31/SQM
whichever is higher30% or Rs.31/SQM
whichever is higher30% or Rs.31/SQM
whichever is higherG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 31COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
 - Printed:
245 551441  -- Of polyester staple fibres, plain weave Unbound 30% or Rs.26/SQM
whichever is higher30% or Rs.26/SQM
whichever is higher30% or Rs.26/SQM
whichever is higher
246 551442  -- 3-thread or 4-thread twill, including cross twill, of
polyester staple fibreUnbound 35% or Rs.140/Kg
whichever is higher35% or Rs.140/Kg
whichever is higher35% or Rs.140/Kg
whichever is higher
247 551443  -- Other woven fabrics of polyester staple fibres Unbound 35% or Rs.31/SQM
whichever is higher35% or Rs.31/SQM
whichever is higher35% or Rs.31/SQM
whichever is higher
Woven fabrics of synthe tic staple fibres,
containing > 50% to <  85% by weight ofsuch fibres, mixed mainly or solely withcotton, of a weight not exceeding 170 g/m2
 - Printed:
248 EX 551449  -- Other woven fabrics Unbound
Other than upholstery 35% or Rs.160/Kg
whichever is higher35% or Rs.160/Kg
whichever is higher35% or Rs.160/Kg
whichever is higher
Upholstery 25% or Rs.114/kg
whichever is higher25% or Rs.114/kg
whichever is higher25% or Rs.114/kg
whichever is higher
Other woven fabrics of synthetic staple
fibres
 - Of polyester staple fibres:
249 551511  -- Mixed mainly or solely with viscose rayon staple
fibresUnbound 30% or Rs.40/SQM
whichever is higher30% or Rs.40/SQM
whichever is higher30% or Rs.40/SQM
whichever is higher
250 551512  -- Mixed mainly or solely with man-made filaments Unbound 35% or Rs.95/Kg
whichever is higher35% or Rs.95/Kg
whichever is higher35% or Rs.95/Kg
whichever is higher
Other woven fabrics containing > 50% to <
85% of synthetic staple fibres
 - Of polyester staple fibres:G/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 32
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
251 EX 551513  -- Mixed mainly or solely with wool or fine animal hair Unbound 35% or Rs.75/SQM
whichever is higher35% or Rs.75/SQM
whichever is higher35% or Rs.75/SQM
whichever is higher
Other woven fabrics of synthetic staple
fibres
 - Of polyester staple fibres:
252 551519  -- Other Unbound 30% or Rs.45/SQM
whichever is higher30% or Rs.45/SQM
whichever is higher30% or Rs.45/SQM
whichever is higher
Other woven fabrics containing > 50% to <
85% of synthetic staple fibres
 - Of acrylic or modacrylic staple fibres:
253 EX 551521  -- Mixed mainly or solely with man-made filaments Unbound
Other than upholstery 35% or Rs.55/SQM
whichever is higher35% or Rs.55/SQM
whichever is higher35% or Rs.55/SQM
whichever is higher
Upholstery 25% or Rs.79/SQM
whichever is higher25% or Rs.79/SQM
whichever is higher25% or Rs.79/SQM
whichever is higher
254 EX 551522  -- Mixed mainly or solely with wool or fine animal hair Unbound 35% or Rs.140/Kg
whichever is higher35% or Rs.140/Kg
whichever is higher35% or Rs.140/Kg
whichever is higher
Other woven fabrics of synthetic staple
fibres
 - Of acrylic or modacrylic staple fibres:
255 551529  -- Other Unbound 30% or Rs.30/SQM
whichever is higher30% or Rs.30/SQM
whichever is higher30% or Rs.30/SQM
whichever is higher
Other woven fabrics containing > 50% to <
85% of synthetic staple fibres
 - Other woven fabrcs:
256 EX 551591  -- Mixed mainly or solely with man-made filaments Unbound
Other than upholstery 35% or Rs.40/SQM
whichever is higher35% or Rs.40/SQM
whichever is higher35% or Rs.40/SQM
whichever is higherG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 33COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
Upholstery 25% or Rs.57/SQM
whichever is higher25% or Rs.57/SQM
whichever is higher25% or Rs.57/SQM
whichever is higher
257 EX 551592  -- Mixed mainly or solely with wool or fine animal hair Unbound 35% or Rs.55/SQM
whichever is higher35% or Rs.55/SQM
whichever is higher35% or Rs.55/SQM
whichever is higher
Other woven fabrics of synthetic staple
fibres
 - Other woven fabrcs:
258 551599  -- Other Unbound 30% or Rs.35/SQM
whichever is higher30% or Rs.35/SQM
whichever is higher30% or Rs.35/SQM
whichever is higher
Woven fabrics of artifi cial staple fibres
 - Containing 85% or more by weight of
artificial staple fibres
259 551612  -- Dyed Unbound 40% or Rs.35/SQM
whichever is higher35% or Rs.35/SQM
whichever is higher35% or Rs.35/SQM
whichever is higher
260 551613  -- Of yarns of different colours Unbound 40% or Rs.40/SQM
whichever is higher35% or Rs.40/SQM
whichever is higher35% or Rs.40/SQM
whichever is higher
261 551614  -- Printed Unbound 30% or Rs.12/SQM
whichever is higher30% or Rs.12/SQM
whichever is higher30% or Rs.12/SQM
whichever is higher
 - Containing less than 85% by weight of artificial
staple fibres, mixed mainly or solely with man-madefilaments:
262 551622  -- Dyed Unbound
Upholstery only 25% or Rs.150/kg
whichever is higher25% or Rs.150/kg
whichever is higher25% or Rs.150/kg
whichever is higher
263 551623  -- Of yarns of different colours Unbound
Upholstery only 25% or Rs.150/kg
whichever is higher25% or Rs.150/kg
whichever is higher25% or Rs.150/kg
whichever is higherG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 34
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
264 551624  -- Printed Unbound 30% or Rs.12/SQM
whichever is higher30% or Rs.12/SQM
whichever is higher30% or Rs.12/SQM
whichever is higher
 - Containing less than 85% by weight of artificialstaple fibres, mixed mainly or solely with cotton:
265 551643  -- Of yarns of different colours Unbound 30% or Rs.12/SQM
whichever is higher30% or Rs.12/SQM
whichever is higher30% or Rs.12/SQM
whichever is higher
266 551644  -- Printed Unbound 30% or Rs.12/SQM
whichever is higher30% or Rs.12/SQM
whichever is higher30% or Rs.12/SQM
whichever is higher
 - Other:
267 551693  -- Of yarns of different colours Unbound 30% or Rs.21/SQM
whichever is higher30% or Rs.21/SQM
whichever is higher30% or Rs.21/SQM
whichever is higher
268 551694  -- Printed Unbound 40% or Rs.40/SQM
whichever is higher35% or Rs.40/SQM
whichever is higher35% or Rs.40/SQM
whichever is higher
Wadding of textile materials and articles
thereof; textile fibres, not exceeding 5 mm inlength (flock), textile dust and mill neps
 - Wadding; other articles of wadding:
269 560121  -- Of cotton 40% 25% 25% 25%
270 560122  -- Of man-made fibres 40% 25% 25% 25%271 560129  -- Other 40% 25% 25% 25%
272 560130  -- Textile flock and dust and mill neps 40% 25% 25% 25%
Felt, whether or not impregnated, coated,
covered or laminated
273 560210  - Needleloom felt and stitch-bonded fibre fabrics 40% 25% 25% 25%
 - Other felt, not impreg nated, coated, covered or
laminated:
274 560221  -- Of wool or fine animal hair 40% 25% 25% 25%G/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 35COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
275 560229  -- Of other textile materials 40% 25% 25% 25%
276 560290  -- Other 40% 25% 25% 25%
Non-wovens, whether or not impregnated,
coated, covered or laminated
 - Of man-made filaments:
277 560311  -- Weighing not more than 25g/m2 40% 25% 25% 25%
278 560312  -- Weighing more than 25g/m2 but not more than
70g/m240% 25% 25% 25%
279 560313  -- Weighing more than 70g/m2 but not more than
150g/m240% 25% 25% 25%
280 560314  -- Weighing more than 150g/m2 40% 25% 25% 25%
 - Other:
281 560391  -- Weighing not more than 25g/m2 40% 25% 25% 25%
282 560392  -- Weighing more than 25g/m2 but not more than
70g/m240% 25% 25% 25%
283 560393  -- Weighing more than 70g/m2 but not more than
150g/m240% 25% 25% 25%
284 560394  -- Weighing more than 150g/m2 40% 25% 25% 25%
Rubber thread and cord, textile covered;
textile yarn, and strip and the like ofheading No. 54.04 or 54.05, impregnated,coated, covered or sheathed with rubber orplastics
285 560410  - Rubber thread and cord, textile covered 40% 20% 20% 20%
286 560420  - High tenacity yarn of polyesters, of nylon or other
polyamides or of viscose rayon, impregnated or coated40% 20% 20% 20%
287 560490  - Other 40% 20% 20% 20%G/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 36
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
288 560500 Metallised yarn, whether or not gimped, being textile
yarn, or strip or the like of heading No. 54.04 or54.05, combined with metal in the form of thread,strip or powder or covered with metal.40% 20% 20% 20%
289 560600 Gimped yarn, and strip and the like of heading No.
54.04 or 54.05, gimped (other than those of heading
No. 56.05 and gimped horsehair yarn); chenille yarn(including flock chenille yarn); loop wale-yarn40% 20% 20% 20%
Twine, cordage, ropes and cables, whether
or not plaited or brai ded and whether or not
impregnated, coated, covered or sheathedwith rubber or plastics
290 560710  - Of jute or other textile bast fibers of heading 53.03 40% 20% 20% 20%
 - Of sisal or other textile fibres of the genus agave :
291 560721  -- Binder or baler twine 40% 20% 20% 20%
292 560729  -- Other 40% 20% 20% 20%293 560730  - Of abaca (Manila hemp or Musa textilis Nee) or
other hard (leaf) fibres40% 20% 20% 20%
 - Of polyethylene or polypropylene:
294 560741  -- Binder or baler twine 40% 20% 20% 20%
295 560749  -- Other 40% 20% 20% 20%296 560750  -- Of other synthetic fibres 40% 20% 20% 20%297 560790  -- Other 40% 20% 20% 20%
Knotted netting of twine, cordage or rope;
made up fishing nets and other made upnets, of textile materialsG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 37COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
 - Of man-made textile materials:
298 560811  -- Made up fishing nets 40% 35% 35% 35%
299 560819  -- Other 40% 35% 35% 35%
300 560890  -- Other 40% 35% 35% 35%301 560900 Articles of yarn, strip or the like of heading No. 54.04
or 54.05, twine, cordage, rope or cable not elsewherespecified or included40% 35% 35% 35%
Carpets and other textile floor covering,
woven, not tufted or flocked, whether or notmade up, including “Kelem”, “Schumacks”,“Karamanie” and similar hand-woven rugs
 - Other, of pile construction, not made up:
302 570232  -- Of man-made textile materials Unbound 35% or Rs.105/SQM
whichever is higher35% or Rs.105/SQM
whichever is higher35% or Rs.105/SQM
whichever is higher
 - Other, of pile construction, made up:
303 570242  -- Of man-made textile materials Unbound 35% or Rs.80/SQM
whichever is higher35% or Rs.80/SQM
whichever is higher35% or Rs.80/SQM
whichever is higher
 - Other, not of pile construction, not made up:
304 570252  -- Of man-made textile materials Unbound 35% or Rs.105/SQM
whichever is higher35% or Rs.105/SQM
whichever is higher35% or Rs.105/SQM
whichever is higher
 - Other, not of pile construction, made up:
305 570292  -- Of man-made textile materials Unbound 35% or Rs.110/SQM
whichever is higher35% or Rs.110/SQM
whichever is higher35% or Rs.110/SQM
whichever is higher
Carpets and other textile floor coverings,
tufting, whether or not made-up
306 570320  - Of nylon or other polymides Unbound 35% or Rs.70/SQM
whichever is higher35% or Rs.70/SQM
whichever is higher35% or Rs.70/SQM
whichever is higherG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 38
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
307 570330  - Of other man-made textile  material Unbound 35% or Rs.55/SQM
whichever is higher35% or Rs.55/SQM
whichever is higher35% or Rs.55/SQM
whichever is higher
Carpets and other textile floor coverings, of
felt, not tufted or flocked, whether or notmade up
308 570410  - Tiles, having a maximum surface area of 0.3 sq.m Unbound 35% 35% 35%
309 570490  - Other Unbound 35% or Rs.35/SQM
whichever is higher35% or Rs.35/SQM
whichever is higher35% or Rs.35/SQM
whichever is higher
Woven pile fabrics an d chenille fabrics,
other than fabrics of heading No.58.02 or58.06
310 580110  - Of wool or fine animal hair Unbound
Other than upholstery 35% or Rs.210/SQM
whichever is higher35% or Rs.210/SQM
whichever is higher35% or Rs.210/SQM
whichever is higher
Upholstery 25% or Rs.210/SQM
whichever is higher25% or Rs.210/SQM
whichever is higher25% or Rs.210/SQM
whichever is higher
 - Of cotton:
311 580121  -- Uncut weft pile fabrics Unbound 35% or Rs.80/SQM
whichever is higher35% or Rs.80/SQM
whichever is higher35% or Rs.80/SQM
whichever is higher
312 580122  --  Cut corduroy Unbound
Other than upholstery 35% or Rs.70/SQM
whichever is higher35% or Rs.70/SQM
whichever is higher35% or Rs.70/SQM
whichever is higherG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 39COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
Upholstery 25% or Rs.75/SQM
whichever is higher25% or Rs.75/SQM
whichever is higher25% or Rs.75/SQM
whichever is higher
313 580123  -- Other weft pile fabrics Unbound
Other than upholstery 35% or Rs.80/SQM
whichever is higher35% or Rs.80/SQM
whichever is higher35% or Rs.80/SQM
whichever is higher
Upholstery 25% or Rs.80/SQM
whichever is higher25% or Rs.80/SQM
whichever is higher25% or Rs.80/SQM
whichever is higher
314 580124  -- Warp pile fabrics, ‘epingle’ (uncut) Unbound 35% or Rs.135/SQM
whichever is higher35% or Rs.135/SQM
whichever is higher35% or Rs.135/SQM
whichever is higher
315 580125  -- Warp pile fabrics, cut Unbound
Other than upholstery 35% or Rs.120/SQM
whichever is higher35% or Rs.120/SQM
whichever is higher35% or Rs.120/SQM
whichever is higher
Upholstery 25% or Rs.120/SQM
whichever is higher25% or Rs.120/SQM
whichever is higher25% or Rs.120/SQM
whichever is higher
316 580126  -- Chenille fabrics Unbound
Other than upholstery 35% or Rs.180/SQM
whichever is higher35% or Rs.180/SQM
whichever is higher35% or Rs.180/SQM
whichever is higher
Upholstery 25% or Rs.180/SQM
whichever is higher25% or Rs.180/SQM
whichever is higher25% or Rs.180/SQM
whichever is higher
 - Of  man-made fibres:
317 580131  -- Uncut weft pile fabrics Unbound
Other than upholstery 35% or Rs.75/SQM
whichever is higher35% or Rs.75/SQM
whichever is higher35% or Rs.75/SQM
whichever is higher
Upholstery 25% or Rs.75/SQM
whichever is higher25% or Rs.75/SQM
whichever is higher25% or Rs.75/SQM
whichever is higher
318 580132  -- Cut corduroy Unbound 35% or Rs.180/SQM
whichever is higher35% or Rs.180/SQM
whichever is higher35% or Rs.180/SQM
whichever is higher
319 580133  -- Other weft pile fabrics Unbound
Other than upholstery 35% or Rs.150/SQM
whichever is higher35% or Rs.150/SQM
whichever is higher35% or Rs.150/SQM
whichever is higherG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 40
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
Upholstery 25% or Rs.150/SQM
whichever is higher25% or Rs.150/SQM
whichever is higher25% or Rs.150/SQM
whichever is higher
320 580134  --  Warp pile fabrics, 'epingle' (uncut) Unbound 35% or Rs.140/SQM
whichever is higher35% or Rs.140/SQM
whichever is higher35% or Rs.140/SQM
whichever is higher
321 580135  -- Warp pile fabrics, cut Unbound 25% or Rs.68/SQM
whichever is higher25% or Rs.68/SQM
whichever is higher25% or Rs,68/SQM
whichever is higher
322 580136  -- Chenille fabrics Unbound
Other than upholstery 35% or Rs.130/SQM
whichever is higher35% or Rs.130/SQM
whichever is higher35% or Rs.130/SQM
whichever is higher
Upholstery 25% or Rs.130/SQM
whichever is higher25% or Rs.130/SQM
whichever is higher25% or Rs.130/SQM
whichever is higher
323 580190  -- Of other textile materials Unbound
Other than upholstery 35% or Rs.35/SQM
whichever is higher35% or Rs.35/SQM
whichever is higher35% or Rs.35/SQM
whichever is higher
Upholstery 25% or Rs.35/SQM
whichever is higher25% or Rs.35/SQM
whichever is higher25% or Rs.35/SQM
whichever is higher
Terry towelling and similar woven terry
fabrics, other than narrow fabrics ofheading No. 58.06; tuft ed textile fabrics,
other than products of heading No. 57.03
 - Terry towelling and similar woven terry fabrics, of
cotton:
324 580219  -- Other Unbound 35% or Rs.60/SQM
whichever is higher35% or Rs.60/SQM
whichever is higher35% or Rs.60/SQM
whichever is higher
325 580230  -- Tufted textile fabrics Unbound
Upholstery only 25% or Rs.150/kg
whichever is higher25% or Rs.150/kg
whichever is higher25% or Rs.150/kg
whichever is higherG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 41COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
Tulles and other net fabrics, not including
woven, knitted or crocheted fabrics ; lace inthe piece, in strips or in motifs, other thanfabrics of heading No. 60.02
326 580410  - Tulles and other net fabrics Unbound 35% or Rs.200/Kg
whichever is higher35% or Rs.200/Kg
whichever is higher35% or Rs.200/Kg
whichever is higher
 - Mechanically made lace;
327 580421  -- Of man-made fibres Unbound 35% or Rs.200/Kg
whichever is higher35% or Rs.200/Kg
whichever is higher35% or Rs.200/Kg
whichever is higher
328 580429  -- Of other textile ma terials Unbound 35% or Rs.200/Kg
whichever is higher35% or Rs.200/Kg
whichever is higher35% or Rs.200/Kg
whichever is higher
329 580430  -- Hand-made lace Unbound 35% or Rs.200/Kg
whichever is higher35% or Rs.200/Kg
whichever is higher35% or Rs.200/Kg
whichever is higher
Narrow woven fabrics, other than goods of
heading No. 58.07; narrow fabrics consistingof warp without weft assembled by means ofan adhesive (bolducs)
 - Other woven fabrics:
330 580632  -- Of man-made fibres Unbound 25% 25% 25%
Labels, badges and similar articles of textile
materials, in the piece, in strips or cut toshape or size, not embroidered
331 580710  - Woven 40% 25% 25% 25%
332 580790  - Other 40% 25% 25% 25%G/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 42
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
Braids in the piece; ornamental trimmings
in the piece, without embroidery, other thanknitted or crocheted; tassels, pompons andsimilar articles
333 580890  - Other 40% 25% 25% 25%
334 580900 Woven fabrics of metal thread and woven
fabrics of metallised yarn of heading No.56.05, of a kind used in apparel, asfurnishing fabrics or for similar purposes,not elsewhere specified or included.40% 25% 25% 25%
Embroidery in the pi ece, in strips or in
motifs
335 581010  - Embroidery without visible ground Unbound 35% or Rs.200/Kg
whichever is higher35% or Rs.200/Kg
whichever is higher35% or Rs.200/Kg
whichever is higher
Textile fabrics c oated with gum or
amylaceous substances, of a kind used forthe outer covers of book s or the like; tracing
cloth; prepared printing canvas; buckramand similar stiffened textile fabrics of a kindused for hat foundations
336 590110  - Textile fabrics coated with gum or amylaceous
substances, of a kind used for the outer covers of booksor the like.40% 25% 25% 25%
337 590190  - Other 40% 25% 25% 25%G/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 43COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
Tyre cord fabric of high tenacity yarn of
nylon or other polyamides, polyesters orviscose rayon
338 590210  - Of nylon or other polyamides 40% 25% 25% 25%
339 590220  - Of polyesters 40% 25% 25% 25%340 590290  - Other 40% 25% 25% 25%
Textile fabrics impregnated, coated, covered
or laminated with plas tics, other than those
of heading No. 59.02
341 590310  - With polyvinyl chloride 40% 25% 25% 25%
342 590320  - With polyurethane 40% 25% 25% 25%
343 590390  - Other 40% 25% 25% 25%
Rubberised textile fabric s, other than those
of heading No. 59.02
344 590610  - Adhesive tape of a width not exceeding 20 cm 40% 40% 35% 35%
 - Other:
345 590691  -- Knitted or crocheted 40% 40% 35% 35%
346 590699  -- Other 40% 40% 35% 35%347 590700 Textile fabrics otherwise impregnated, coated or
covered; painted canvas be ing theatrical scenery,
studio back-cloths or the like40% 40% 35% 35%
348 590800 Textile wicks, woven, plaited or knitted, for lamps,
stoves, lighters, candles or the like; incandescent gasmantles and tubular knitted gas mantle fabrictherefore, whether or not impregnated40% 40% 35% 35%G/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 44
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
349 590900 Textile hosepiping and similar textile tubing, with or
without lining, armour or accessories of othermaterials40% 40% 35% 35%
350 591000 Transmission or conveyor belts or belting, of textile
material, whether or no t impregnated, coated,
covered or laminated with plastics, or reinforced with
metal or other material40% 25% 25% 25%
Textile Products and ar ticles, for technical
uses, specified in Note 7 to chapter 59
351 591110  - Textile fabrics, felt and felt-lined woven fabrics,
coated, covered or laminated with rubber, leather or
other material, of a kind us ed for card clothing, and
similar fabrics of a kind used for other technical
purposes, including narrow fabrics made of velvetimpregnated with rubber,  for covering weaving
spindles (weaving beams)40% 25% 25% 25%
352 591120  - Bolting cloth, whether or not made-up textile
fabrics and felts, endless or fitted with linking
devices, of a kind used in paper-making or similarmachines (for example, for pulp or asbestos-cement) :40% 35% 35% 35%
353 591131  - Weighing less than 650 g/sq.m 40% 35% 35% 35%
354 591132  - Weighing 650 g/sq.m  or more 40% 35% 35% 35%
355 591140  - Straining cloth of a kind used in oil presses or the like,
including that of human hair40% 35% 35% 35%
356 591190  - Other 40% 35% 35% 35%
Pile fabrics, including  “long pile” fabrics
and terry fabrics, knitted or crochetedG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 45COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
 - Other:
357 600192  -- Of man-made fibres Unbound 25% or Rs.100/Kg
whichever is higher25% or Rs.100/Kg
whichever is higher25% or Rs.100/Kg
whichever is higher
Other knitted or crocheted fabrics
 - Other fabrics, warp knit (including those made on
galloon knitting machines):
358 600242  -- Of cotton Unbound 30% 30% 30%
359 600243  -- Of man-made fibres Unbound 30% 30% 30%
Men’s or boys’ overcoats, car-coats, capes,
cloaks, anoraks (inclu ding ski-jackets),
wind-cheaters, wind-jackets and similararticles, knitted or crocheted, other thanthose of heading No. 61.03
360 610110  - Of wool or fine animal hair Unbound 40% or Rs.700/Pc
whichever is higher40% or Rs.700/Pc
whichever is higher40% or Rs.700/Pc
whichever is higher
361 610120  - Of cotton Unbound 40% or Rs.540/Pc
whichever is higher40% or Rs.540/Pc
whichever is higher40% or Rs.540/Pc
whichever is higher
362 610130  - Of man-made fibres Unbound 40% or Rs.530/Pc
whichever is higher40% or Rs.530/Pc
whichever is higher40% or Rs.530/Pc
whichever is higher
363 610190  - Of other textile materials Unbound 40% 40% 40%G/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 46
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
Women’s or girls’ overcoats, car-coats,
capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets andsimilar articles, knitted or crocheted, other
than those of heading No. 61.04
364 610210  - Of wool or fine animal hair Unbound 40% or Rs.595/Pc
whichever is higher40% or Rs.595/Pc
whichever is higher40% or Rs.595/Pc
whichever is higher
365 610220  - Of cotton Unbound 40% or Rs.425/Pc
whichever is higher40% or Rs.425/Pc
whichever is higher40% or Rs.425/Pc
whichever is higher
366 610230  - Of man-made fibres Unbound 40% or Rs.475/Pc
whichever is higher40% or Rs.475/Pc
whichever is higher40% or Rs.475/Pc
whichever is higher
Men’s or boys’ suits,  ensembles, jackets,
blazers, trousers, bib and brace overalls,breeches and shorts (other than swimwear),knitted or crocheted
 - Suits:
367 610319  --  Of other textile materials Unbound 40% 40% 40%
 - Trousers, bib and brace overalls, breeches and
shorts:
368 610342  -- Of cotton Unbound 35% 35% 35%
369 610343  -- Of synthetic fibres Unbound 35% 35% 35%G/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 47COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
Women’s or girls’ suit s, ensembles, jackets,
blazers, dresses, skirts, divided skirts,trousers, bib and brace overalls, breechesand shorts (other than swimwear), knittedor crocheted
 - Suits:
370 610419  -- Of other textile materials Unbound 40% or Rs.460/Pc
whichever is higher40% or Rs.460/Pc
whichever is higher40% or Rs.460/Pc
whichever is higher
- Dresses:
371 610441  -- Of wool or fine animal hair Unbound 35% or Rs.255/Pc
whichever is higher35% or Rs.255/Pc
whichever is higher35% or Rs.255/Pc
whichever is higher
372 610443  -- Of synthetic fibres Unbound 35% or Rs.255/Pc
whichever is higher35% or Rs.255/Pc
whichever is higher35% or Rs.255/Pc
whichever is higher
373 610444  -- Of artificial fibres Unbound 35% or Rs.255/Pc
whichever is higher35% or Rs.255/Pc
whichever is higher35% or Rs.255/Pc
whichever is higher
374 610449  -- Of other textile materials Unbound 35% or Rs.220/Pc
whichever is higher35% or Rs.220/Pc
whichever is higher35% or Rs.220/Pc
whichever is higher
 - Skirts and divided skirts:
375 610451  -- Of wool or fine animal hair Unbound 40% or Rs.110/Pc
whichever is higher40% or Rs.110/Pc
whichever is higher40% or Rs.110/Pc
whichever is higher
376 610452  -- Of cotton Unbound 40% or Rs.110/Pc
whichever is higher40% or Rs.110/Pc
whichever is higher40% or Rs.110/Pc
whichever is higher
377 610453  -- Of synthetic fibres Unbound 40% or Rs.110/Pc
whichever is higher40% or Rs.110/Pc
whichever is higher40% or Rs.110/Pc
whichever is higher
378 610459  -- Of other textile materials Unbound 40% or Rs.110/Pc
whichever is higher40% or Rs.110/Pc
whichever is higher40% or Rs.110/Pc
whichever is higher
 - Trousers, bib and brace overalls, breeches and
shorts:G/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 48
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
379 610462  -- Of cotton Unbound 35% or Rs.98/Pc
whichever is higher35% or Rs.98/Pc
whichever is higher35% or Rs.98/Pc
whichever is higher
380 610463  -- Of synthetic fibres Unbound 35% or Rs.98/Pc
whichever is higher35% or Rs.98/Pc
whichever is higher35% or Rs.98/Pc
whichever is higher
Men’s or boys’ shirts , knitted or crocheted
381 610510  - Of cotton Unbound 35% or Rs.83/Pc
whichever is higher35% or Rs.83/Pc
whichever is higher35% or Rs.83/Pc
whichever is higher
382 610520  - Of man-made fibres Unbound 35% or Rs.83/Pc
whichever is higher35% or Rs.83/Pc
whichever is higher35% or Rs.83/Pc
whichever is higher
383 610590  - Of other textile materials Unbound 35% or Rs.90/Pc
whichever is higher35% or Rs.90/Pc
whichever is higher35% or Rs.90/Pc
whichever is higher
Women’s or girls’ blou ses, shirts and shirt-
blouses, knitted or crocheted
384 610610  - Of cotton Unbound 35% or Rs.90/Pc
whichever is higher35% or Rs.90/Pc
whichever is higher35% or Rs.90/Pc
whichever is higher
385 610620  - Of man-made fibres Unbound 35% or Rs.25/Pc
whichever is higher35% or Rs.25/Pc
whichever is higher35% or Rs.25/Pc
whichever is higher
386 610690  - Of other textile materials Unbound 40% or Rs.135/Pc
whichever is higher40% or Rs.135/Pc
whichever is higher40% or Rs.135/Pc
whichever is higher
Men’s or boys’ und erpants, briefs,
nightshirts, pyjamas, bathrobes, dressinggowns and similar articles, knitted orcrochetedG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 49COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
 - Underpants and briefs:
387 610711  -- Of cotton Unbound 35% or Rs.24/Pc
whichever is higher35% or Rs.24/Pc
whichever is higher35% or Rs.24/Pc
whichever is higher
388 610712  -- Of man-made fibres Unbound 35% or Rs.30/Pc
whichever is higher35% or Rs.30/Pc
whichever is higher35% or Rs.30/Pc
whichever is higher
Women’s or girls’ slip s, petticoats, briefs,
panties, night-dresses, pyjamas, negliges,bathrobes, dressing gowns and similararticles, knitted or crocheted
 - Briefs and panties:
389 610821  -- Of cotton Unbound 35% or Rs.25/Pc
whichever is higher35% or Rs.25/Pc
whichever is higher35% or Rs.25/Pc
whichever is higher
390 610822  -- Of man-made fibres Unbound 35% or Rs.25/Pc
whichever is higher35% or Rs.25/Pc
whichever is higher35% or Rs.25/Pc
whichever is higher
 - Other:
391 610891  -- Of cotton Unbound 40% or Rs.65/Pc
whichever is higher40% or Rs.65/Pc
whichever is higher40% or Rs.65/Pc
whichever is higher
392 610892  -- Of man-made fibres Unbound 40% or Rs.60/Pc
whichever is higher40% or Rs.60/Pc
whichever is higher40% or Rs.60/Pc
whichever is higher
T-shirts, singlets and other vests, knitted or
crocheted
393 610910  - Of cotton Unbound 35% or Rs.45/Pc
whichever is higher35% or Rs.45/Pc
whichever is higher35% or Rs.45/Pc
whichever is higher
394 610990  - Of other textile materials Unbound 35% or Rs.50/Pc
whichever is higher35% or Rs.50/Pc
whichever is higher35% or Rs.50/Pc
whichever is higherG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 50
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
Jerseys, pullovers, card igans, waistcoats and
similar articles, knitted or crocheted
395 611010  - Of wool or fine animal hair Unbound 35% or Rs.275/Pc
whichever is higher35% or Rs.275/Pc
whichever is higher35% or Rs.275/Pc
whichever is higher
396 611020  - Of cotton Unbound 35% or Rs.85/Pc
whichever is higher35% or Rs.85/Pc
whichever is higher35% or Rs.85/Pc
whichever is higher
397 611030  - Of man-made fibres Unbound 35% or Rs.110/Pc
whichever is higher35% or Rs.110/Pc
whichever is higher35% or Rs.110/Pc
whichever is higher
398 611090  - Of other textile materials Unbound 40% or Rs.105/Pc
whichever is higher40% or Rs.105/Pc
whichever is higher40% or Rs.105/Pc
whichever is higher
Track suits, ski suit s and swimwear, knit or
crochetted
 - Women’s or girls’ swimwear:
399 611241  -- Of synthetic fibres Unbound 40% 40% 40%
Panty hose, tights, stockings, socks and other
hosiery, including st ockings for varicose
veins and footwear wi thout applied soles,
knitted or crocheted
 - Panty hose and tights:
400 611511  -- Of synthetic fibres, measuring per single yarn less
than 67 decitexUnbound 35% 35% 35%
401 611512  -- Of synthetic fibres, measuring per single yarn 67
decitex or moreUnbound 35% 35% 35%
402 611519  -- Of other textile materials Unbound 35% 35% 35%G/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 51COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
403 611520  -- Women’s full-length or knee-length hosiery
measuring per single yarn less than 67 decitexUnbound 35% 35% 35%
 - Other:
404 611591  -- Of wool or fine animal hair Unbound 35% 35% 35%
405 611592  -- Of cotton Unbound 35% 35% 35%406 611593  -- Of synthetic fibres Unbound 35% 35% 35%407 611599  -- Of other textile materials Unbound 35% 35% 35%
Gloves, mittens and mitts, knitted or
crochetted
408 611610  - Impregnated, coated or covered with plastics or rubber Unbound 40% 40% 40%
Other made up clothing accessories, knittedor crocheted; knitted or crocheted parts ofgarments or of clothing accessories
409 611790  - Parts Unbound 40% 40% 40%
Men’s or boys’ overcoats, car-coats, capes,cloaks, anoraks (inclu ding ski-jackets),
wind-cheaters, wind-jackets and similararticles, other than those of heading No.
62.03
 - Overcoats, raincoats, car-coats, capes, cloaks and
similar articles:
410 620111  -- Of wool or fine animal hair Unbound 35% or Rs.385/Pc
whichever is higher35% or Rs.385/Pc
whichever is higher35% or Rs.385/Pc
whichever is higher
411 620112  -- Of cotton Unbound 35% or Rs.385/Pc
whichever is higher35% or Rs.385/Pc
whichever is higher35% or Rs.385/Pc
whichever is higherG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 52
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
412 620113  -- Of man-made fibres Unbound 40% or Rs.320/Pc
whichever is higher40% or Rs.320/Pc
whichever is higher40% or Rs.320/Pc
whichever is higher
 - Other:
413 620191  -- Of wool or fine animal hair Unbound 35% or Rs.220/Pc
whichever is higher35% or Rs.220/Pc
whichever is higher35% or Rs.220/Pc
whichever is higher
414 620192  -- Of cotton Unbound 35% or Rs.210/Pc
whichever is higher35% or Rs.210/Pc
whichever is higher35% or Rs.210/Pc
whichever is higher
415 620193  -- Of man-made fibres Unbound 35% or Rs.180/Pc
whichever is higher35% or Rs.180/Pc
whichever is higher35% or Rs.180/Pc
whichever is higher
Women’s or girls’ overcoat, car-coats, capes,
cloaks, anoraks (including ski jackets),wind-cheaters, wind-jackets and similararticles, other than  those of heading
No.62.04
 - Overcoats, raincoats, car-coats, capes, cloakes and
similar articles :
416 620211  -- Of wool or fine animal hair Unbound 35% or Rs.385/Pc
whichever is higher35% or Rs.385/Pc
whichever is higher35% or Rs.385/Pc
whichever is higher
417 620212  -- Of cotton Unbound 35% or Rs.210/Pc
whichever is higher35% or Rs.210/Pc
whichever is higher35% or Rs.210/Pc
whichever is higher
418 620213  -- Of man-made fibres Unbound 35% or Rs.385/Pc
whichever is higher35% or Rs.385/Pc
whichever is higher35% or Rs.385/Pc
whichever is higher
 - Other:
419 620291  -- Of wool or fine animal hair Unbound 35% or Rs.220/Pc
whichever is higher35% or Rs.220/Pc
whichever is higher35% or Rs.220/Pc
whichever is higher
420 620292  -- Of cotton Unbound 35% or Rs.160/Pc
whichever is higher35% or Rs.160/Pc
whichever is higher35% or Rs.160/Pc
whichever is higherG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 53COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
421 620293  -- Of man-made fibres Unbound 35% or Rs.220/Pc
whichever is higher35% or Rs.220/Pc
whichever is higher35% or Rs.220/Pc
whichever is higher
Men’s or boys’ suits,  ensembles, jackets,
blazers, trousers, bib and brace overalls,breeches and shorts (other than swimwear)
 - Suits:
422 620311  -- Of wool or fine animal hair Unbound 35% or Rs.1100/Pc
whichever is higher35% or Rs.1100/Pc
whichever is higher35% or Rs.1100/Pc
whichever is higher
423 620312  -- Of synthetic fibres Unbound 40% or Rs.720/Pc
whichever is higher40% or Rs.720/Pc
whichever is higher40% or Rs.720/Pc
whichever is higher
424 620319  -- Of other textile mate rials Unbound 40% or Rs.1110/Pc
whichever is higher40% or Rs.1110/Pc
whichever is higher40% or Rs.1110/Pc
whichever is higher
 - Ensembles:
425 620321  -- Of wool or fine animal hair Unbound 40% or Rs.145/Pc
whichever is higher40% or Rs.145/Pc
whichever is higher40% or Rs.145/Pc
whichever is higher
426 620322  -- of cotton Unbound 40% or Rs.145/Pc
whichever is higher40% or Rs.145/Pc
whichever is higher40% or Rs.145/Pc
whichever is higher
427 620323  -- Of synthetic fibres Unbound 40% or Rs.145/Pc
whichever is higher40% or Rs.145/Pc
whichever is higher40% or Rs.145/Pc
whichever is higher
428 620329  -- Of other textile materials Unbound 40% or Rs.145/Pc
whichever is higher40% or Rs.145/Pc
whichever is higher40% or Rs.145/Pc
whichever is higher
 - Jackets and blazers:
429 620331  -- Of wool or fine animal hair Unbound 35% or Rs.815/Pc
whichever is higher35% or Rs.815/Pc
whichever is higher35% or Rs.815/Pc
whichever is higher
430 620332  -- Of cotton Unbound 35% or Rs.440/Pc
whichever is higher35% or Rs.440/Pc
whichever is higher35% or Rs.440/Pc
whichever is higherG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 54
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
431 620333  -- Of synthetic fibres Unbound 40% or Rs.320/Pc
whichever is higher40% or Rs.320/Pc
whichever is higher40% or Rs.320/Pc
whichever is higher
432 620339  -- Of other textile materials Unbound 35% or Rs.755/Pc
whichever is higher35% or Rs.755/Pc
whichever is higher35% or Rs.755/Pc
whichever is higher
 - Trousers, bib and brace overalls, breeches and
shorts:
433 620341  -- Of wool or fine animal hair Unbound 35% or Rs.285/Pc
whichever is higher35% or Rs.285/Pc
whichever is higher35% or Rs.285/Pc
whichever is higher
434 620342  -- Of cotton Unbound 35% or Rs.135/Pc
whichever is higher35% or Rs.135/Pc
whichever is higher35% or Rs.135/Pc
whichever is higher
435 620343  -- Of synthetic fibres Unbound 35% or Rs.110/Pc
whichever is higher35% or Rs.110/Pc
whichever is higher35% or Rs.110/Pc
whichever is higher
436 620349  -- Of other textile materials Unbound 40% or Rs.110/Pc
whichever is higher40% or Rs.110/Pc
whichever is higher40% or Rs.110/Pc
whichever is higher
Women’s or girls’ suit s, ensembles, jackets,
blazers, dresses, skirts, divided skirts,trousers, bib and brace overalls, breechesand shorts (other than swimwear)
 - Suits:
437 620411  -- Of wool or fine animal hair Unbound 40% or Rs.550/Pc
whichever is higher40% or Rs.550/Pc
whichever is higher40% or Rs.550/Pc
whichever is higher
438 620413  -- Of synthetic fibres Unbound 40% or Rs.550/Pc
whichever is higher40% or Rs.550/Pc
whichever is higher40% or Rs.550/Pc
whichever is higher
439 620419  -- Of other textile materials Unbound 40% or Rs.500/Pc
whichever is higher40% or Rs.500/Pc
whichever is higher40% or Rs.500/Pc
whichever is higher
 - Jackets and blazers:G/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 55COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
440 620431  -- Of wool or fine animal hair Unbound 40% or Rs.370/Pc
whichever is higher40% or Rs.370/Pc
whichever is higher40% or Rs.370/Pc
whichever is higher
441 620432  -- Of cotton Unbound 35% or Rs.650/Pc
whichever is higher35% or Rs.650/Pc
whichever is higher35% or Rs.650/Pc
whichever is higher
442 620433  -- Of synthetic fibres Unbound 40% or Rs.390/PC
whichever is higher40% or Rs.390/Pc
whichever is higher40% or Rs.390/PC
whichever is higher
443 620439  -- Of other textile materials Unbound 40% or Rs.350/Pc
whichever is higher40% or Rs.350/Pc
whichever is higher40% or Rs.350/Pc
whichever is higher
 - Dresses:
444 620441  -- Of wool or fine animal hair Unbound 35% or Rs.145/Pc
whichever is higher35% or Rs.145/Pc
whichever is higher35% or Rs.145/Pc
whichever is higher
445 620442  -- Of cotton Unbound 35% or Rs.116/Pc
whichever is higher35% or Rs.116/Pc
whichever is higher35% or Rs.116/Pc
whichever is higher
446 620443  -- Of synthetic fibres Unbound 35% or Rs.145/Pc
whichever is higher35% or Rs.145/Pc
whichever is higher35% or Rs.145/Pc
whichever is higher
447 620444  -- Of artificial fibres Unbound 35% or Rs.145/Pc
whichever is higher35% or Rs.145/Pc
whichever is higher35% or Rs.145/Pc
whichever is higher
448 620449  -- Of other textile materials Unbound 35% or Rs.145/Pc
whichever is higher35% or Rs.145/Pc
whichever is higher35% or Rs.145/Pc
whichever is higher
 - Skirts and divided Skirts:
449 620451  -- Of wool or fine animal hair Unbound 35% or Rs.485/Pc
whichever is higher35% or Rs.485/Pc
whichever is higher35% or Rs.485/Pc
whichever is higher
 - Trousers, bib and brace overalls, breeches and
shorts:
450 620461  -- Of wool or fine animal hair Unbound 40% or Rs.285/Pc
whichever is higher40% or Rs.285/Pc
whichever is higher40% or Rs.285/Pc
whichever is higher
451 620462  -- Of cotton Unbound 35% or Rs.135/Pc
whichever is higher35% or Rs.135/Pc
whichever is higher35% or Rs.135/Pc
whichever is higherG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 56
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
452 620469  -- Of other textile materials Unbound 35% or Rs.135/Pc
whichever is higher35% or Rs.135/Pc
whichever is higher35% or Rs.135/Pc
whichever is higher
Men’s or boys’ shirts
453 620510  - Of wool or fine animal hair Unbound 40% or Rs.200/Pc
whichever is higher40% or Rs.200/Pc
whichever is higher40% or Rs.200/Pc
whichever is higher
454 620520  - Of cotton Unbound 40% or Rs.85/Pc
whichever is higher40% or Rs.85/Pc
whichever is higher40% or Rs.85/Pc
whichever is higher
455 620530  - Of man-made fibres Unbound 40% or Rs.120/Pc
whichever is higher40% or Rs.120/Pc
whichever is higher40% or Rs.120/Pc
whichever is higher
456 620590  - Of other textile materials Unbound 40% or Rs.95/Pc
whichever is higher40% or Rs.95/Pc
whichever is higher40% or Rs.95/Pc
whichever is higher
Women’s or girls’ blou ses, shirts and shirt-
blouses
457 620620  - Of wool or fine animal hair Unbound 40% or Rs.135/Pc
whichever is higher40% or Rs.135/Pc
whichever is higher40% or Rs.135/Pc
whichever is higher
458 620630  - Of cotton Unbound 35% or Rs.95/Pc
whichever is higher35% or Rs.95/Pc
whichever is higher35% or Rs.95/Pc
whichever is higher
459 620640  - Of man-made fibres Unbound 40% or Rs.120/Pc
whichever is higher40% or Rs.120/Pc
whichever is higher40% or Rs.120/Pc
whichever is higher
Men’s or boys’ singlets and other vests,
underpants, briefs, nightshirts, pyjamas,bathrobes, dressing gowns and similararticlesG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 57COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
 - Underpants and briefs:
460 620711  -- Of cotton Unbound 35% or Rs.28/Pc
whichever is higher35% or Rs.28/Pc
whichever is higher35% or Rs.28/Pc
whichever is higher
461 620719  -- Of other textile ma terials Unbound 40% or Rs.30/Pc
whichever is higher40% or Rs.30/Pc
whichever is higher40% or Rs.30/Pc
whichever is higher
 - Other:
462 620799  -- Of other textile ma terials Unbound 40% or Rs.70/Pc
whichever is higher40% or Rs.70/Pc
whichever is higher40% or Rs.70/Pc
whichever is higher
Women’s or girls singlets and other vests,
slips, pettticoats, briefs, panties,nightdresses, pyjamas, negliges, bathrobes,dressing gowns and similar articles
 - Slips and petticoats:
463 620811  -- Of man-made fibres Unbound 40% or Rs.80/Pc
whichever is higher40% or Rs.80/Pc
whichever is higher40% or Rs.80/Pc
whichever is higher
464 620819  -- Of other textile ma terials Unbound 40% or Rs.60/Pc
whichever is higher40% or Rs.60/Pc
whichever is higher40% or Rs.60/Pc
whichever is higher
 - Other:
465 620891  -- Of cotton Unbound 40% or Rs.95/Pc
whichever is higher40% or Rs.95/Pc
whichever is higher40% or Rs.95/Pc
whichever is higher
466 620892  -- Of man-made fibres Unbound 40% or Rs.65/Pc
whichever is higher40% or Rs.65/Pc
whichever is higher40% or Rs.65/Pc
whichever is higher
Garments, made up of fabrics of heading
No. 56.02, 56.03, 59.03, 59.06 or 59.07
467 621010  - Of fabrics of heading No. 56.02 or 56.03 Unbound 40% 40% 40%G/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 58
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
468 621020  - Other garments, of the type described in sub-headings
6201.11 to 6201.19Unbound 40% or Rs.365/Pc
whichever is higher40% or Rs.365/Pc
whichever is higher40% or Rs.365/Pc
whichever is higher
469 621030  - Other garments, of the type described in sub-headings
6202.11 to 6202.19Unbound 40% or Rs.305/Pc
whichever is higher40% or Rs.305/Pc
whichever is higher40% or Rs.305/Pc
whichever is higher
470 621040  - Other men’s or boys’ garments Unbound 40% or Rs.65/Pc
whichever is higher40% or Rs.65/Pc
whichever is higher40% or Rs.65/Pc
whichever is higher
471 621050  - Other women’s or girls’ garments Unbound 40% or Rs.65/Pc
whichever is higher40% or Rs.65/Pc
whichever is higher40% or Rs.65/Pc
whichever is higher
Track suits, ski suit s and swimwear; other
garments
 - Other garments, men’s or boys’:
472 621132  -- Of cotton Unbound 40% or Rs.135/Pc
whichever is higher40% or Rs.135/Pc
whichever is higher40% or Rs.135/Pc
whichever is higher
473 621133  -- Of man-made fibres Unbound 40% or Rs.135/Pc
whichever is higher40% or Rs.135/Pc
whichever is higher40% or Rs.135/Pc
whichever is higher
 - Other garments, women's or girls':
474 621142  -- Of cotton Unbound 40% or Rs.135/Pc
whichever is higher40% or Rs.135/Pc
whichever is higher40% or Rs.135/Pc
whichever is higher
475 621143  -- Of man-made fibres Unbound 40% or Rs.135/Pc
whichever is higher40% or Rs.135/Pc
whichever is higher40% or Rs.135/Pc
whichever is higher
Brassieres, girdles, corsets, braces,
suspenders, garters and similar articles and
parts thereof, whether or not knitted orcrochetedG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 59COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
476 621210  - Brassiers Unbound 35% or Rs.30/Pc
whichever is higher35% or Rs.30/Pc
whichever is higher35% or Rs.30/Pc
whichever is higher
477 621220  - Girdles and panty-girdles Unbound 40% or Rs.30/Pc
whichever is higher40% or Rs.30/Pc
whichever is higher40% or Rs.30/Pc
whichever is higher
478 621230  - Corselettes Unbound 40% or Rs.30/Pc
whichever is higher40% or Rs.30/Pc
whichever is higher40% or Rs.30/Pc
whichever is higher
479 621290  - Other Unbound 40% or Rs.30/Pc
whichever is higher40% or Rs.30/Pc
whichever is higher40% or Rs.30/Pc
whichever is higher
Shawls scarves, mufflers, mantillas, veils and
the like
480 621410  - Of silk or silk waste Unbound 35% or Rs.390/Pc
whichever is higher35% or Rs.390/Pc
whichever is higher35% or Rs.390/Pc
whichever is higher
481 621420  - Of wool or fine animal hair Unbound 35% or Rs.180/Pc
whichever is higher35% or Rs.180/Pc
whichever is higher35% or Rs.180/Pc
whichever is higher
482 621430  - Of synthetic fibres Unbound 35% 35% 35%
483 621440  - Of artificial fibres Unbound 35% 35% 35%
484 621490  - Of other textile materials Unbound 35% or Rs.75/Pc
whichever is higher35% or Rs.75/Pc
whichever is higher35% or Rs.75/Pc
whichever is higher
Ties, bow ties and cravats
485 621510  - Of silk or silk waste Unbound 35% or Rs.55/Pc
whichever is higher35% or Rs.55/Pc
whichever is higher35% or Rs.55/Pc
whichever is higher
486 621520  - Of man-made fibres Unbound 35% or Rs.55/Pc
whichever is higher35% or Rs.55/Pc
whichever is higher35% or Rs.55/Pc
whichever is higher
487 621590  - Of other textile materials Unbound 35% or Rs.55/Pc
whichever is higher35% or Rs.55/Pc
whichever is higher35% or Rs.55/Pc
whichever is higherG/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 60
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
488 621600  - Gloves, mittens and mitts Unbound 40% 40% 40%
Blankets and travelling rugs
489 630110  - Electric blankets Unbound 35% 35% 35%
490 630120  - Blankets (other than electric blankets) and travelling
rugs, of wool or of fine animal hairUnbound 35% or Rs.275/Pc
whichever is higher35% or Rs.275/Pc
whichever is higher35% or Rs.275/Pc
whichever is higher
491 630130  - Blankets (other than electric blankets) and travelling
rugs, of cottonUnbound 35% 35% 35%
492 630140  - Blankets (other than electric blankets) and travelling
rugs, of synthetic fibresUnbound 35% 35% 35%
Bed linen, table linen, toilet linen and
kitchen linen
493 630210  - Bed linen, knitted or crocheted Unbound 35% 35% 35%
 - Other bed linen, printed:
494 630221  -- Of cotton Unbound 35% or Rs.108/Kg
whichever is higher35% or Rs.108/Kg
whichever is higher35% or Rs.108/Kg
whichever is higher
495 630222  -- Of man-made fibres Unbound 35% 35% 35%
496 630229  -- Of other textile materials` Unbound 35% 35% 35%
 - Other bed linen:
497 630231  -- Of cotton Unbound 35% or Rs.96/Kg
whichever is higher35% or Rs.96/Kg
whichever is higher35% or Rs.96/Kg
whichever is higher
498 630232  -- Of man-made fibres Unbound 35% 35% 35%
 - Other table linen:
499 630251  -- Of cotton Unbound 35% 35% 35%
500 630252  -- Of flax Unbound 35% 35% 35%501 630253  -- Of man-made fibres Unbound 35% 35% 35%502 630260  -- Toilet linen and kitchen linen, of terry towelling or
similar terry fabrics, of cottonUnbound 35% 35% 35%
 - Other:G/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 61COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
503 630291  -- Of Cotton Unbound 35% 35% 35%
Curtains (including drapes) and interior
blinds; curtain or bed valances
 - Knitted or crocheted:
504 630311  -- Of cotton Unbound 35% 35% 35%
505 630312  -- Of synthetic fibres Unbound 35% 35% 35%
506 630319  -- Of other textile materials Unbound 35% 35% 35%
 - Other:
507 630391  -- Of cotton Unbound 35% 35% 35%
508 630392  -- Of synthetic fibres Unbound 35% 35% 35%509 EX 630399  -- Curtains/drapes and interior blind other than knitted or
crocheted of artificial fibreUnbound 35% 35% 35%
Other furnishing articles, excluding those of
heading No. 94.04
 - Bedspreads:
510 630411  -- Knitted or cr ocheted Unbound 35% 35% 35%
511 630419  -- Other Unbound 35% 35% 35%
 - Other:
512 630491  -- Knitted or cr ocheted Unbound 35% 35% 35%
Glass fibers (including glass wool) and
articles thereof (for eg., yarn, woven fabrics)
 - slivers, rovings, yarn and chopped strands :
513 701919  -- Other 40% 20% 20% 20%
 - Other woven fabrics
514 701951  --  Of a width not exceeding 30 cm. 40% 25% 25% 25%G/MA/TAR/RS/63/Rev.1
G/MA/TAR/RS/67/Rev.1
Page 62
COUNTRY:
INDIA
S.No. HS Lines PRODUCT DESCRIPTION PRESENT
BINDINGS/
UNBOUNDREVISED BINDING
EFFECTIVE
TILL 28-2-2002EFFECTIVE FROM
1-3-2002 TILL
28-2-2005EFFECTIVE
FROM 1-3-2005
Mattress support; articles of bedding and
similar furnishing (for example, matresses,quilts, eiderdowns, cusions, pouffes andpillows) fitted with springs or stuffed ofinternally fitted with  any material or of
cellular rubber or plastics , whether or notcovered
 - Mattresses:
515 EX940490  -- Eiderdown, comforters and similar articles of cotton
or man-made fibre outer shellsUnbound 35% 35% 35%
Typewriter or similar ribbons, inked or
otherwise prepared for giving impressions,whether or not on spool s or in cartridges;
inked-pads, whether or not inked, with orwithout boxes
516 961210  - Ribbons Unbound 40% 35% 35%
Note : 'EX' signifies that bound line is subset of HS-Tariff line
__________