RESTRICTEDORGANISATION MONDIALE
DU COMMERCEG/MA/TAR/RS/63
16 décembre 1999
(99-5452)
Comité de l'accès aux marchés Original:  anglais
RECTIFICATIONS ET MODIFICATIONS DES LISTES
Liste XII – Inde
La Mission permanente de l'Inde a fait parvenir au Secrétariat la communication ci-après,
datée du 1er décembre 1999.
_______________
Nous communiquons ci-joint les modifications apportées à certaines positions tarifaires1 dans
la Liste XII de l'Inde pour distribution aux Membres conformément aux procédures établies afin de
donner effet aux modifications dans les délais indiqués pour chaque ligne tarifaire dans le document
ci-joint.
_______________
Si aucune objection n'est notifiée au Secrétariat dans un délai de trois mois à compter de la
date du présent document, les rectifications et modifications apportées à la Liste XII – Inde seront
considérées comme approuvées et seront officiellement certifiées.
                                                     
1 En anglais seulement.• The revised bindings will take effect from the date the Finance Bill is introduced in the Parliament for the respective financi al year.  Wherever specific duties have been mentioned under the Column “Revised
Bindings (1.1.2005)”, the same specific duties with the clause “whichever is higher” shall be applicable also during the implem entation period.G/MA/TAR/RS/63
Page 2IMPLEMENTATION PERIOD (1995-2005)
Sl.
No.HS LINE
No.DESCRIPTION Present
Bindings/
unboundRevised Bindings
(1.1.2005)1.1.
1995*1.1.
1998*1.1.
2000*1.1.
2002*1.1.
2005*
1 510610 Carded wool yarn containing > = 85% wool by weight
(excluding that put up for retail sale)40% 20% 65% 40% 20% 20% 20%
2 Ex 510620 Carded wool yarn containing > 50% to < 85% wool by
weight (excluding that put up for retail sale)40% 20% 65% 40% 20% 20% 20%
3 511111 Woven fabrics containing > = 85% carded wool or carded
fine animal hair by weight and weighing = < 300 g. perm2Unbound 25% or Rs. 155 Per Sq. Mtr.
whichever is
higher65% 40% 30% 30% 25%
4 511119 Woven fabrics containing > = 85% carded wool or carded
fine animal hair by weight and weighing > 300 g. per m2Unbound 25% or Rs. 170 Per Sq. Mtr.
whichever is
higher65% 40% 30% 30% 25%
5 Ex 511120 Woven fabrics containing >  50% to < 85% carded wool
or carded fine animal hair by weight, mixed principally orsolely with synthetic filamentsUnbound 25% or Rs. 90 Per Sq. Mtr.
whichever is
higher65% 40% 30% 30% 25%
6 Ex 511130 Woven fabrics containing >  50% to < 85% carded wool
or carded fine animal hair by weight, mixed principally or
solely with synthetic staple fibresUnbound 25% or Rs. 85 Per Sq. Mtr.
whichever is
higher65% 40% 30% 30% 25%
7 Ex 511190 Woven fabrics containing >  50% to < 85% carded wool
or carded fine animal hair by weight (excluding those
mixed principally or solely with others)Unbound 25% or Rs. 105 Per Sq. Mtr.
whichever is
higher65% 40% 30% 30% 25%
8 511211 Woven fabrics containing > = 85% combed wool or
combed fine animal hair by weight and weighing = < 200
g. per m2Unbound 25% or Rs. 145 Per Sq. Mtr.
whichever is
higher65% 40% 30% 30% 25%
9 511219 Woven fabrics containing > = 85% combed wool or
combed fine animal hair by weight and weighing > 200 g.
per m2Unbound 25% or Rs. 175 Per Sq. Mtr.
whichever is
higher65% 40% 30% 30% 25%
10 Ex 511220 Woven fabrics containing > 50% to < 85% combed wool
or combed fine animal hair by weight, mixed principallyor solely with synthetic filamentsUnbound 25% or Rs. 95 Per Sq. Mtr.
whichever is
higher65% 40% 30% 30% 25%
11 Ex 511230 Woven fabrics containing > 50% to < 85% combed wool
or combed fine animal hair by weight, mixed principallyor solely with synthetic staple fibresUnbound 25% or Rs. 130 Per Sq. Mtr.
whichever is
higher65% 40% 30% 30% 25%
12 Ex 511290 Woven fabrics containing > 50% to < 85% combed wool
or combed fine animal hair by weight (excluding those
mixed principally or solely with others)Unbound 25% or Rs. 155 Per Sq. Mtr.
whichever is
higher65% 40% 30% 30% 25%
13 511300 Woven fabrics of coarse animal hair or of horse hair
(excluding fabrics for technical uses of heading 5911)Unbound 35% or Rs. 60 Per Sq. Mtr.
whichever is
higher65% 40% 35% 35% 35%
14 520411 Sewing thread, containing > = 85% cotton by weight
(excluding that put up for retail sale)40% 20% 65% 40% 20% 20% 20%
15 Ex 520419 Sewing thread, containing > 50% to < 85% cotton by
weight (excluding that put up for retail sale)40% 20% 65% 40% 20% 20% 20%
16 520420 Cotton sewing thread, put up for retail sale 40% 20% 65% 40% 20% 20% 20%
17 530911 Woven fabrics of flax, containing > = 85% flax by weight,
unbleached or bleached40% 35% 65% 40% 35% 35% 35%
18 530919 Woven fabrics of flax, containing > = 85% flax by weight,
dyed, made of yarn of different colours, or printed40% 35% 65% 40% 35% 35% 35%
19 Ex 530921 Woven fabrics of flax, containing > 50% to < 85% flax by
weight, unbleached or bleached40% 35% 65% 40% 35% 35% 35%• The revised bindings will take effect from the date the Finance Bill is introduced in the Parliament for the respective financi al year.  Wherever specific duties have been mentioned under the Column “Revised
Bindings (1.1.2005)”, the same specific duties with the clause “whichever is higher” shall be applicable also during the implem entation period.G/MA/TAR/RS/63
Page 3IMPLEMENTATION PERIOD (1995-2005)
Sl.
No.HS LINE
No.DESCRIPTION Present
Bindings/
unboundRevised Bindings
(1.1.2005)1.1.
1995*1.1.
1998*1.1.
2000*1.1.
2002*1.1.
2005*
20 Ex 530929 Woven fabrics of flax, containing > 50% to < 85% flax by
weight, dyed, made of yarn of different colours, or printed40% 35% 65% 40% 35% 35% 35%
21 540110 Sewing thread of synthetic filaments, whether or not put
up for retail sale40% 20% 65% 40% 20% 20% 20%
22 540120 Sewing thread of artificial filaments, whether or not put
up for retail sale40% 20% 65% 40% 20% 20% 20%
23 540210 High tensile filament yarn of nylon or other polyamides
(excluding sewing thread and yarn put up for retail sale)40% 20% 65% 40% 20% 20% 20%
24 540220 High tensile filament yarn of polyesters (excluding that
put up for retail sale)40% 20% 65% 40% 20% 20% 20%
25 540231 Textured filament yarn of nylon or other polyamides, with
a linear density of = < 50 tex per single yarn (excluding
sewing thread and put up for retail sale)40% 20% 65% 40% 20% 20% 20%
26 540232 Textured filament yarn of nylon or other polyamides, with
a linear density of > 50 tex per single yarn (excluding
sewing thread and put up for retail sale)40% 20% 65% 40% 20% 20% 20%
27 540233 Textured filament yarn of polyester (excluding that put up
for retail sale)40% 20% 65% 40% 20% 20% 20%
28 540239 Textured synthetic filament yarn (excluding sewing
thread, yarn put up for retail sale and textured filamentyarn of polyester, nylon)40% 20% 65% 40% 20% 20% 20%
29 540241 Filament yarn of nylon or other polyamides, including
monofilament of < 67 decitex, single, untwisted or with a
twist of = < 50 turns per metre40% 20% 65% 40% 20% 20% 20%
30 540242 Filament yarn of polyester, including monofilament of <
67 decitex, single, untwisted or with a twist of = < 50
turns per metre, partially oriented40% 20% 65% 40% 20% 20% 20%
31 540243 Filament yarn of polyester, including monofilament of <
67 decitex, single, untwisted or with a twist of = < 50
turns per metre (excluding sewing thread)40% 20% 65% 40% 20% 20% 20%
32 540249 Synthetic filament yarn, including synthetic monofilament
of < 67 decitex, single, untwisted or with a twist of = < 50
turns per metre40% 20% 65% 40% 20% 20% 20%
33 540251 Filament yarn of nylon or other polyamides, incl.
Monofilament of < 67 decitex, single, with a twist of > 50
turns per metre (excl. Sewing thread)40% 20% 65% 40% 20% 20% 20%
34 540252 Filament yarn of polyester, including monofilament of <
67 decitex, single, with a twist of  > 50 turns per metre(excluding sewing thread)40% 20% 65% 40% 20% 20% 20%
35 540259 Synthetic filament yarn, including synthetic monofilament
of < 67 decitex, single, with a twist of > 50 turns permetre (excluding sewing thread)40% 20% 65% 40% 20% 20% 20%• The revised bindings will take effect from the date the Finance Bill is introduced in the Parliament for the respective financi al year.  Wherever specific duties have been mentioned under the Column “Revised
Bindings (1.1.2005)”, the same specific duties with the clause “whichever is higher” shall be applicable also during the implem entation period.G/MA/TAR/RS/63
Page 4IMPLEMENTATION PERIOD (1995-2005)
Sl.
No.HS LINE
No.DESCRIPTION Present
Bindings/
unboundRevised Bindings
(1.1.2005)1.1.
1995*1.1.
1998*1.1.
2000*1.1.
2002*1.1.
2005*
36 540261 Multiple ‘folded’ or cabled filament yarn of nylon or
other polyamides, including monofilament of < 67 decitex(excluding sewing thread)40% 20% 65% 40% 20% 20% 20%
37 540262 Multiple ‘folded’ or cabled filament yarn of polyester,
including monofilament of < 67 decitex (excludingsewing thread, yarn put up for retail sale)40% 20% 65% 40% 20% 20% 20%
38 540269 Multiple ‘folded’ or cabled synthetic filament yarn,
including synthetic monofilament of < 67 decitex
(excluding sewing thread, yarn put up for retail sale)40% 20% 65% 40% 20% 20% 20%
39 540742 Woven fabrics of filament yarn containing > = 85% nylon
or other polyamides by weight, including monofilament of
> = 67 decitexUnbound 30% or Rs. 250 Per Kg.
whichever is
higher65% 40% 30% 30% 30%
40 540743 Woven fabrics of filament yarn containing > = 85% nylon
or other polyamides by weight, including monofilament of
> = 67 decitexUnbound 30% or Rs. 250 Per Kg.
whichever is
higher65% 40% 30% 30% 30%
41 540744 Woven fabrics of filament yarn containing > = 85% nylon
or other polyamides by weight, including monofilament of
> = 67 decitexUnbound 30% or Rs. 250 Per Kg.
whichever is
higher65% 40% 30% 30% 30%
42 540752 Woven fabrics of filament yarn containing > = 85%
textured polyester by weight, including monofilament of >
= 67 decitexUnbound 30% or Rs. 225 Per Kg.
whichever is
higher65% 40% 30% 30% 30%
43 540753 Woven fabrics of filament yarn containing > = 85%
textured polyester by weight, including monofilament of >= 67 decitexUnbound 30% or Rs. 225 Per Kg.
whichever is
higher65% 40% 30% 30% 30%
44 540754 Woven fabrics of filament yarn containing > = 85%
textured polyester by weight, including monofilament of >= 67 decitexUnbound 30% or Rs. 225 Per Kg.
whichever is
higher65% 40% 30% 30% 30%
45 540760 Woven fabrics of filament yarn containing > = 85% non-
textured polyester by weight, including monofilament of >
= 67 decitexUnbound 30% 65% 40% 30% 30% 30%
46 540772 Woven fabrics of yarn containing > = 85% synthetic
filament by weight, including monofilament of > = 67
decitexUnbound 35% or Rs. 265 Per Kg.
whichever is
higher65% 40% 35% 35% 35%
47 540773 Woven fabrics of yarn containing > = 85% synthetic
filament by weight, including monofilament of > = 67
decitexUnbound 30% or Rs. 205 Per Kg.
whichever is
higher65% 40% 30% 30% 30%
48 540774 Woven fabrics of yarn containing > = 85% synthetic
filament by weight, including monofilament of > = 67
decitexUnbound 30% or Rs. 310 Per Kg.
whichever is
higher65% 40% 30% 30% 30%
49 Ex 540782 Woven fabrics of yarn containing > 50% to < 85%
synthetic filament by weight, including monofilament of >
= 67 decitexUnbound 30% or Rs. 225 Per Kg.
whichever is
higher65% 40% 30% 30% 30%
50 Ex 540783 Woven fabrics of yarn containing > 50% to < 85%
synthetic filament by weight, including monofilament of >= 67 decitexUnbound 30% or Rs. 225 Per Kg.
whichever is
higher65% 40% 30% 30% 30%
51 Ex 540784 Woven fabrics of yarn containing > 50% to < 85%
synthetic filament by weight, including monofilament of >= 67 decitexUnbound 30% or Rs. 225 Per Kg.
whichever is
higher65% 40% 30% 30% 30%• The revised bindings will take effect from the date the Finance Bill is introduced in the Parliament for the respective financi al year.  Wherever specific duties have been mentioned under the Column “Revised
Bindings (1.1.2005)”, the same specific duties with the clause “whichever is higher” shall be applicable also during the implem entation period.G/MA/TAR/RS/63
Page 5IMPLEMENTATION PERIOD (1995-2005)
Sl.
No.HS LINE
No.DESCRIPTION Present
Bindings/
unboundRevised Bindings
(1.1.2005)1.1.
1995*1.1.
1998*1.1.
2000*1.1.
2002*1.1.
2005*
52 Ex 540792 Woven fabrics of yarn containing > 50% to < 85%
synthetic filament by weight, including monofilament of >= 67 decitexUnbound 30% or Rs. 225 Per Kg.
whichever is
higher65% 40% 30% 30% 30%
53 Ex 540793 Woven fabrics of yarn containing > 50% to < 85%
synthetic filament by weight, including monofilament of >= 67 decitexUnbound 30% or Rs. 155 Per Kg.
whichever is
higher65% 40% 30% 30% 30%
54 Ex 540794 Woven fabrics of yarn containing > 50% to < 85%
synthetic filament by weight, including monofilament of >
= 67 decitexUnbound 30% or Rs. 225 Per Kg.
whichever is
higher65% 40% 30% 30% 30%
55 540822 Woven fabrics of yarn containing > = 85% artificial
filament by weight, including monofilament of > = 67
decitexUnbound 30% or Rs. 280 Per Kg.
whichever is
higher65% 40% 30% 30% 30%
56 540823 Woven fabrics of yarn containing > = 85% artificial
filament by weight, including monofilament of > = 67
decitexUnbound 30% or Rs. 280 Per Kg.
whichever is
higher65% 40% 30% 30% 30%
57 540824 Woven fabrics of yarn containing > = 85% artificial
filament by weight, including monofilament of > = 67
decitexUnbound 30% or Rs. 280 Per Kg.
whichever is
higher65% 40% 30% 30% 30%
58 Ex 540832 Woven fabrics of yarn containing > 50% to < 85%
artificial filament by weight, including monofilament of >
= 67 decitexUnbound 30% or Rs. 280 Per Kg.
whichever is
higher65% 40% 30% 30% 30%
59 550310 Staple fibres of nylon or other polyamides, not carded,
combed or otherwise processed for spinning40% 20% 65% 40% 20% 20% 20%
60 550320 Staple fibres of polyesters, not carded, combed or
otherwise processed for spinning40% 20% 65% 40% 20% 20% 20%
61 550330 Acrylic or modacrylic staple fibres, not carded, combed or
otherwise processed for spinning40% 20% 65% 40% 20% 20% 20%
62 550340 Staple fibres of polypropylene, not carded, combed or
otherwise processed for spinning40% 20% 65% 40% 20% 20% 20%
63 550390 Synthetic staple fibres, not carded, combed or otherwise
processed for spinning (excluding those of nylon, otherpolyamides, polyesters, polypropylene, acrylic,
modacrylic)40% 20% 65% 40% 20% 20% 20%
64 550931 Single yarn containing > = 85% acrylic or modacrylic
staple fibres by weight (excluding sewing thread and yarn
put up for retail sale)40% 20% 65% 40% 20% 20% 20%
65 550932 Multiple ‘folded’ or cabled yarn containing > = 85%
acrylic or modacrylic staple fibres by weight (excluding
sewing thread and yarn put up for retail sale)40% 20% 65% 40% 20% 20% 20%
66 Ex 550952 Yarn containing > 50% to < 85% polyester staple fibres
by weight, mixed principally or solely with wool or fineanimal hair (excluding sewing thread)40% 20% 65% 40% 20% 20% 20%• The revised bindings will take effect from the date the Finance Bill is introduced in the Parliament for the respective financi al year.  Wherever specific duties have been mentioned under the Column “Revised
Bindings (1.1.2005)”, the same specific duties with the clause “whichever is higher” shall be applicable also during the implem entation period.G/MA/TAR/RS/63
Page 6IMPLEMENTATION PERIOD (1995-2005)
Sl.
No.HS LINE
No.DESCRIPTION Present
Bindings/
unboundRevised Bindings
(1.1.2005)1.1.
1995*1.1.
1998*1.1.
2000*1.1.
2002*1.1.
2005*
67 Ex 550961 Yarn containing > 50% to < 85% acrylic or modacrylic
staple fibres by weight, mixed principally or solely withwool or fine animal hair (excluding sewing thread)40% 20% 65% 40% 20% 20% 20%
68 Ex 550991 Yarn containing > 50% to < 85% synthetic staple fibres
by weight, mixed principally or solely with wool or fineanimal hair (excluding sewing thread)40% 20% 65% 40% 20% 20% 20%
69 551219 Woven fabrics containing > = 85% polyester staple fibres
by weight, dyed, made of yarn of different colours, or
printedUnbound 30% or Rs. 150 Per Kg.
whichever is
higher65% 40% 30% 30% 30%
70 551229 Woven fabrics containing > = 85% acrylic or modacrylic
staple fibres by weight, dyed, made of yarn of different
colours, or printedUnbound 30% or Rs. 225 Per Kg.
whichever is
higher65% 40% 30% 30% 30%
71 551299 Woven fabrics containing > = 85% synthetic staple fibres
by weight, dyed, made of yarn of different colours, or
printed.Unbound 30% or Rs. 65 Per Kg.
whichever is
higher65% 40% 30% 30% 30%
72 Ex 551321 Plain woven fabrics containing > 50% to < 85% polyester
staple fibres by weight, mixed principally or solely with
cotton and weighing not > 170 g./sqm.Unbound 35% or Rs. 150 Per Kg.
whichever is
higher65% 40% 35% 35% 35%
73 Ex 551322 Woven fabrics containing > 50% to < 85% polyester
staple fibres by weight, mixed principally or solely with
cotton and weighing not >170 g./sqm.Unbound 35% or Rs. 150 Per Kg.
whichever is
higher65% 40% 35% 35% 35%
74 Ex 551323 Woven fabrics containing > 50% to < 85% polyester
staple fibres by weight, mixed principally or solely withcotton and weighing not > 170 g./sqm.Unbound 35% or Rs. 175 Per Kg.
whichever is
higher65% 40% 35% 35% 35%
75 Ex 551329 Woven fabrics containing > 50% to < 85% synthetic
staple fibres by weight, mixed principally or solely withcotton and weighing not > 170 g./sqm.Unbound 35% or Rs. 185 Per Kg.
whichever is
higher65% 40% 35% 35% 35%
76 Ex 551331 Plain woven fabrics containing > 50% to < 85% polyester
staple fibres by weight, mixed principally or solely with
cotton and weighing not >170 g./sqm.Unbound 30% or Rs. 170 Per Kg.
whichever is
higher65% 40% 30% 30% 30%
77 Ex 551332 Woven fabrics containing > 50% to < 85% polyester
staple fibres by weight, mixed principally or solely with
cotton and weighing not > 170 g./sqm.Unbound 35% or Rs. 170 Per Kg.
whichever is
higher65% 40% 35% 35% 35%
78 Ex 551333 Woven fabrics containing > 50% to < 85% polyester
staple fibres by weight, mixed principally or solely with
cotton and weighing not > 170 g./sqm.Unbound 35% or Rs. 195 Per Kg.
whichever is
higher65% 40% 35% 35% 35%
79 Ex 551339 Woven fabrics containing > 50% to < 85% synthetic
staple fibres by weight, mixed principally or solely with
cotton and weighing not > 170 g./sqm.Unbound 35% or Rs. 175 Per Kg.
whichever is
higher65% 40% 35% 35% 35%
80 Ex 551341 Plain woven fabrics containing > 50% to < 85% polyester
staple fibres by weight, mixed principally or solely with
cotton and weighing not > 170 g./sqm.Unbound 30% or Rs. 110 Per Kg.
whichever is
higher65% 40% 30% 30% 30%
81 Ex 551342 Woven fabrics containing > 50% to < 85% polyester
staple fibres by weight, mixed principally or solely withcotton and weighing not > 170 g./sqm.Unbound 35% or Rs. 150 Per Kg.
whichever is
higher65% 40% 35% 35% 35%
82 Ex 551343 Woven fabrics containing > 50% to < 85% polyester
staple fibres by weight, mixed principally or solely withcotton and weighing not > 170 g./sqm.Unbound 35% or Rs. 175 Per Kg.
whichever is
higher65% 40% 35% 35% 35%• The revised bindings will take effect from the date the Finance Bill is introduced in the Parliament for the respective financi al year.  Wherever specific duties have been mentioned under the Column “Revised
Bindings (1.1.2005)”, the same specific duties with the clause “whichever is higher” shall be applicable also during the implem entation period.G/MA/TAR/RS/63
Page 7IMPLEMENTATION PERIOD (1995-2005)
Sl.
No.HS LINE
No.DESCRIPTION Present
Bindings/
unboundRevised Bindings
(1.1.2005)1.1.
1995*1.1.
1998*1.1.
2000*1.1.
2002*1.1.
2005*
83 Ex 551349 Woven fabrics containing > 50% to < 85% synthetic
staple fibres by weight, mixed principally or solely withcotton and weighing not > 170 g./sqm.Unbound 35% or Rs. 185 Per Kg.
whichever is
higher65% 40% 35% 35% 35%
84 Ex 551421 Plain woven fabrics containing > 50% to < 85% polyester
staple fibres by weight, mixed principally or solely withcotton and weighing > 170 g./sqm.Unbound 35% or Rs. 140 Per Kg.
whichever is
higher65% 40% 35% 35% 35%
85 Ex 551422 Woven fabrics containing > 50% to < 85% polyester
staple fibres by weight, mixed principally or solely with
cotton and weighing > 170 g./sqm.Unbound 35% or Rs. 140 Per Kg.
whichever is
higher65% 40% 35% 35% 35%
86 Ex 551423 Woven fabrics containing > 50% to < 85% polyester
staple fibres by weight, mixed principally or solely with
cotton and weighing > 170 g./sqm.Unbound 35% or Rs. 160 Per Kg.
whichever is
higher65% 40% 35% 35% 35%
87 Ex 551429 Woven fabrics containing > 50% to < 85% synthetic
staple fibres by weight, mixed principally or solely with
cotton and weighing > 170 g./sqm.Unbound 35% or Rs. 170 Per Kg.
whichever is
higher65% 40% 35% 35% 35%
88 Ex 551431 Plain woven fabrics containing > 50% to < 85% polyester
staple fibres by weight, mixed principally or solely with
cotton and weighing > 170 g./sqm.Unbound 35% or Rs. 160 Per Kg.
whichever is
higher65% 40% 35% 35% 35%
89 Ex 551432 Woven fabrics containing > 50% to < 85% polyester
staple fibres by weight, mixed principally or solely with
cotton and weighing > 170 g./sqm.Unbound 30% or Rs. 160 Per Kg.
whichever is
higher65% 40% 30% 30% 30%
90 Ex 551433 Woven fabrics containing > 50% to < 85% polyester
staple fibres by weight, mixed principally or solely withcotton and weighing > 170 g./sqm.Unbound 35% or Rs. 180 Per Kg.
whichever is
higher65% 40% 35% 35% 35%
91 Ex 551439 Woven fabrics containing > 50% to < 85% synthetic
staple fibres by weight, mixed principally or solely withcotton and weighing > 170 g./sqm.Unbound 30% or Rs. 170 Per Kg.
whichever is
higher65% 40% 30% 30% 30%
92 Ex 551441 Plain woven fabrics containing > 50% to < 85% polyester
staple fibres by weight, mixed principally or solely with
cotton and weighing > 170 g./sqm.Unbound 30% or Rs. 140 Per Kg.
whichever is
higher65% 40% 30% 30% 30%
93 Ex 551442 Woven fabrics containing > 50% to < 85% polyester
staple fibres by weight, mixed principally or solely with
cotton and weighing > 170 g./sqm.Unbound 35% or Rs. 140 Per Kg.
whichever is
higher65% 40% 35% 35% 35%
94 Ex 551443 Woven fabrics containing > 50% to < 85% polyester
staple fibres by weight, mixed principally or solely with
cotton and weighing > 170 g./sqm.Unbound 35% or Rs. 175 Per Kg.
whichever is
higher65% 40% 35% 35% 35%
95 Ex 551449 Woven fabrics containing > 50% to < 85% synthetic
staple fibres by weight, mixed principally or solely with
cotton and weighing > 170 g./sqm.Unbound 35% or Rs. 160 Per Kg.
whichever is
higher65% 40% 35% 35% 35%
96 Ex 551511 Woven fabrics containing > 50% to < 85% polyester
staple fibres by weight, mixed principally or solely with
viscose staple fibresUnbound 30% or Rs. 205 Per Kg.
whichever is
higher65% 40% 30% 30% 30%• The revised bindings will take effect from the date the Finance Bill is introduced in the Parliament for the respective financi al year.  Wherever specific duties have been mentioned under the Column “Revised
Bindings (1.1.2005)”, the same specific duties with the clause “whichever is higher” shall be applicable also during the implem entation period.G/MA/TAR/RS/63
Page 8IMPLEMENTATION PERIOD (1995-2005)
Sl.
No.HS LINE
No.DESCRIPTION Present
Bindings/
unboundRevised Bindings
(1.1.2005)1.1.
1995*1.1.
1998*1.1.
2000*1.1.
2002*1.1.
2005*
97 Ex 551512 Woven fabrics containing > 50% to < 85% polyester
staple fibres by weight, mixed principally or solely withman-made filamentsUnbound 35% or Rs. 95 Per Kg.
whichever is
higher65% 40% 35% 35% 35%
98 Ex 551513 Woven fabrics containing > 50% to < 85% polyester
staple fibres by weight, mixed principally or solely withwool or fine animal hair.Unbound 35% or Rs. 75 Per Sq. Mtr.
whichever is
higher65% 40% 35% 35% 35%
99 Ex 551519 Woven fabrics containing > 50% to < 85% polyester
staple fibres by weight, other than those mixed principally
or solely with wool.Unbound 30% or Rs. 260 Per Kg.
whichever is
higher65% 40% 30% 30% 30%
100 Ex 551521 Woven fabrics containing > 50% to < 85% acrylic or
modacrylic staple fibres by weight, mixed principally or
solely with man-made filaments.Unbound 35% or Rs. 200 Per Kg.
whichever is
higher65% 40% 35% 35% 35%
101 Ex 551522 Woven fabrics containing > 50% to < 85% acrylic or
modacrylic staple fibres by weight, mixed principally or
solely with carded wool or fine animal hair.Unbound 35% or Rs. 140 Per Kg.
whichever is
higher65% 40% 35% 35% 35%
102 Ex 551529 Woven fabrics containing > 50% to < 85% acrylic or
modacrylic staple fibres by weight, other than those
mixed principally or solely with man-made filaments or
carded wool or fine animal hair.Unbound 30% or Rs. 200 Per Kg.
whichever is
higher65% 40% 30% 30% 30%
103 Ex 551591 Woven fabrics containing > 50% to < 85% synthetic
staple fibres by weight, mixed principally or solely with
man-made filaments.Unbound 35% or Rs. 160 Per Kg.
whichever is
higher65% 40% 35% 35% 35%
104 Ex 551592 Woven fabrics containing > 50% to < 85% synthetic
staple fibres by weight, mixed principally or solely with
wool or fine animal hair.Unbound 35% or Rs. 200 Per Kg.
whichever is
higher65% 40% 35% 35% 35%
105 Ex 551599 Woven fabrics containing > 50% to < 85% synthetic
staple fibres by weight, other than those mixed principally
or solely with man-made filaments, and wool or fine
animal hairUnbound 30% or Rs. 185 Per Kg.
whichever is
higher65% 40% 30% 30% 30%
106 560300 Non-wovens, coated or covered n.e.s. 40% 35% 65% 40% 35% 35% 35%
107 570232 Carpets and other floor coverings, of man-made textile
materials, woven, not tufted or flocked, of pile
construction, not made up (excluding Kelem, Schumachs,Karamaine and similar non-woven rugs)Unbound 35% or Rs. 105 Per Sq. Mtr.
whichever is
higher65% 40% 35% 35% 35%
108 570242 Carpets and other floor coverings, of man-made textile
materials, woven, not tufted or flocked, of pileconstruction, made upUnbound 35% or Rs. 80 Per Sq. Mtr.
whichever is
higher65% 40% 35% 35% 35%
109 570252 Carpets and other floor coverings, of man-made textile
materials, woven, not tufted or flocked, not of pile
construction, not made up.Unbound 35% or Rs. 105 Per Sq. Mtr.
whichever is
higher65% 40% 35% 35% 35%
110 570292 Carpets and other floor coverings, of man-made textile
materials, woven, not tufted or flocked, not of pile
construction, made upUnbound 35% or Rs. 110 Per Sq. Mtr.
whichever is
higher65% 40% 35% 35% 35%
111 570320 Carpets and other floor coverings of nylon or other
polyamides, tufted needle punched, whether or not made
upUnbound 35% or Rs. 70 Per Sq. Mtr.
whichever is
higher65% 40% 35% 35% 35%• The revised bindings will take effect from the date the Finance Bill is introduced in the Parliament for the respective financi al year.  Wherever specific duties have been mentioned under the Column “Revised
Bindings (1.1.2005)”, the same specific duties with the clause “whichever is higher” shall be applicable also during the implem entation period.G/MA/TAR/RS/63
Page 9IMPLEMENTATION PERIOD (1995-2005)
Sl.
No.HS LINE
No.DESCRIPTION Present
Bindings/
unboundRevised Bindings
(1.1.2005)1.1.
1995*1.1.
1998*1.1.
2000*1.1.
2002*1.1.
2005*
112 570330 Carpets and other floor coverings, of man-made textile
materials, tufted ‘needle punched’, whether or not madeup (excluding those of wool or fine animal hair and of
nylon or other polyamides)Unbound 35% or Rs. 55 Per Sq. Mtr.
whichever is
higher65% 40% 35% 35% 35%
113 570490 Carpets and other floor coverings, of felt, not tufted or
flocked, whether or not made up (excluding carpet tiles
with an area of = < 0.3 sqm.)Unbound 35% or Rs. 35 Per Sq. Mtr.
whichever is
higher65% 40% 35% 35% 35%
114 580110 Woven pile fabrics and chenille fabrics, of wool or fine
animal hair (excluding terry towelling and similar woven
terry fabrics, tufted textile fabrics and narrow woven
fabrics)Unbound 35% or Rs. 210 Per Sq. Mtr.
whichever is
higher65% 40% 35% 35% 35%
115 580121 Uncut weft pile fabrics, of cotton (excluding terry
towelling and similar woven terry fabrics, tufted textile
fabrics and narrow woven fabrics)Unbound 35% or Rs. 80 Per Sq. Mtr.
whichever is
higher65% 40% 35% 35% 35%
116 580122 Cut corduroy, of cotton (excluding terry towelling and
similar woven terry fabrics, tufted textile fabrics and
narrow woven fabrics)Unbound 35% or Rs. 75 Per Sq. Mtr.
whichever is
higher65% 40% 35% 35% 35%
117 580123 Cut weft pile fabrics, of cotton (excluding terry towelling
and similar woven terry fabrics, tufted textile fabrics andnarrow woven fabrics)Unbound 35% or Rs. 80 Per Sq. Mtr.
whichever is
higher65% 40% 35% 35% 35%
118 580124 Uncut warp pile fabrics, ‘epingle’, of cotton (excluding
terry towelling and similar woven terry fabrics, tuftedtextile fabrics and narrow woven fabrics)Unbound 35% or Rs. 135 Per Sq. Mtr.
whichever is
higher65% 40% 35% 35% 35%
119 580125 Cut warp pile fabrics, of cotton (excluding terry towelling
and similar woven terry fabrics, tufted textile fabrics and
narrow woven fabrics)Unbound 35% or Rs. 120 Per Sq. Mtr.
whichever is
higher65% 40% 35% 35% 35%
120 580126 Chenille fabrics, of cotton (excluding terry towelling and
similar woven terry fabrics, tufted textile fabrics and
narrow woven fabrics)Unbound 35% or Rs. 180 Per Sq. Mtr.
whichever is
higher65% 40% 35% 35% 35%
121 580131 Uncut weft pile fabrics, of man-made fibres (excluding
terry towelling and similar woven terry fabrics, tufted
textile fabrics and narrow woven fabrics)Unbound 35% or Rs. 75 Per Sq. Mtr.
whichever is
higher65% 40% 35% 35% 35%
122 580132 Cut corduroy, of man-made fibres (excluding terry
towelling and similar woven terry fabrics, tufted textile
fabrics and narrow woven fabrics)Unbound 35% or Rs. 180 Per Sq. Mtr.
whichever is
higher65% 40% 35% 35% 35%
123 580133 Cut weft pile fabrics, of man-made fibres (excluding terry
towelling and similar woven terry fabrics, tufted textile
fabrics and narrow woven fabrics)Unbound 35% or Rs. 150 Per Sq. Mtr.
whichever is
higher65% 40% 35% 35% 35%
124 580134 Uncut warp pile fabrics, ‘epingle’, of man-made fibres
(excluding terry towelling and similar woven terry fabrics,tufted textile fabric and narrow woven fabrics)Unbound 35% or Rs. 140 Per Sq. Mtr.
whichever is
higher65% 40% 35% 35% 35%
125 580135 Cut warp pile fabrics, of man-made fibres (excluding terry
towelling and similar woven terry fabrics, tufted textilefabrics and narrow woven fabrics)Unbound 35% or Rs. 130 Per Sq. Mtr.
whichever is
higher65% 40% 35% 35% 35%• The revised bindings will take effect from the date the Finance Bill is introduced in the Parliament for the respective financi al year.  Wherever specific duties have been mentioned under the Column “Revised
Bindings (1.1.2005)”, the same specific duties with the clause “whichever is higher” shall be applicable also during the implem entation period.G/MA/TAR/RS/63
Page 10IMPLEMENTATION PERIOD (1995-2005)
Sl.
No.HS LINE
No.DESCRIPTION Present
Bindings/
unboundRevised Bindings
(1.1.2005)1.1.
1995*1.1.
1998*1.1.
2000*1.1.
2002*1.1.
2005*
126 580136 Chenille fabrics, of man-made fibres (excluding terry
towelling and similar woven terry fabrics, tufted textilefabrics and narrow woven fabrics)Unbound 35% or Rs. 130 Per Sq. Mtr.
whichever is
higher65% 40% 35% 35% 35%
127 580190 Woven pile fabrics and chenille fibres, (excluding those
of man-made fibres and of wool or fine animal hair, terrytowelling and similar woven fabrics)Unbound 35% or Rs. 35 Per Sq. Mtr.
whichever is
higher65% 40% 35% 35% 35%
128 580219 Terry towelling and similar woven terry fabrics of cotton
(excluding unbleached, narrow woven fabrics of heading
5806, carpets and other textile floor coverings)Unbound 35% or Rs. 60 Per Sq. Mtr.
whichever is
higher65% 40% 35% 35% 35%
129 580410 Tulle including bobbinet and knotted net fabrics Unbound 35% or Rs. 200 Per Kg.
whichever is
higher65% 40% 35% 35% 35%
130 580421 Mechanically made lace of man-made fibres in the piece,
in strips or as motifsUnbound 35% or Rs. 200 Per Kg.
whichever is
higher65% 40% 35% 35% 35%
131 580429 Mechanically made lace in the piece, in strips or as motifs
(excluding that of man-made fibres)Unbound 35% or Rs. 200 Per Kg.
whichever is
higher65% 40% 35% 35% 35%
132 580430 Hand-made lace, in the piece, in strips or as motifs Unbound 35% or Rs. 200 Per kg.
whichever is
higher65% 40% 35% 35% 35%
133 581010 Burnt-out embroidery on a textile fabric ground and
embroidery with a cutaway ground, in the piece, in stripsor as motifsUnbound 35% or Rs. 200 Per kg.
whichever is
higher65% 40% 35% 35% 35%
134 590310 Textile fabrics impregnated, coated, covered or laminated
with polyvinyl chloride (excluding wall coverings oftextile materials).40% 35% 65% 40% 35% 35% 35%
135 590320 Textile fabrics impregnated, coated covered or laminated
with polyurethane (excluding wall coverings of textile
materials).40% 35% 65% 40% 35% 35% 35%
136 590390 Textile fabrics impregnated, coated covered or laminated
with plastics other than polyvinyl chloride or
polyurethane (excluding wall coverings)40% 35% 65% 40% 35% 35% 35%
137 591110 Woven fabrics, felt and felt-lined woven fabrics, coated or
covered with rubber or other materials, or laminated with
rubber, leather or other materials.40% 35% 65% 40% 35% 35% 35%
138 591120 Bolting cloth, whether or not made up 40% 35% 65% 40% 35% 35% 35%
139 591131 Woven fabrics and felts, continuous or fitted with linking
devices, of a kind used for paper making or similar
machines, weighing less than 650 g./sqm.40% 35% 65% 40% 35% 35% 35%
140 591132 Woven fabrics and felts, continuous or fitted with linking
devices, of a kind used for paper making or similar
machines, weighing 650 g./sqm. or more.40% 35% 65% 40% 35% 35% 35%
141 591140 Filtering cloth of a kind used in oil presses or for similar
technical purposes, including that of human hair40% 35% 65% 40% 35% 35% 35%
142 591190 Textile products, articles for technical purposes, as
specified in note 7 to chapter 59, n.e.s.40% 35% 65% 40% 35% 35% 35%• The revised bindings will take effect from the date the Finance Bill is introduced in the Parliament for the respective financi al year.  Wherever specific duties have been mentioned under the Column “Revised
Bindings (1.1.2005)”, the same specific duties with the clause “whichever is higher” shall be applicable also during the implem entation period.G/MA/TAR/RS/63
Page 11IMPLEMENTATION PERIOD (1995-2005)
Sl.
No.HS LINE
No.DESCRIPTION Present
Bindings/
unboundRevised Bindings
(1.1.2005)1.1.
1995*1.1.
1998*1.1.
2000*1.1.
2002*1.1.
2005*
143 610110 Overcoats, car coats, capes, cloaks, anoraks, including
ski-jackets, wind-cheaters, wind-jackets and similararticles of wool or fine animal hair, for men or boys.Unbound 40% or Rs. 700 Per Pc.
whichever is
higher70% 50% 40% 40% 40%
144 610120 Overcoats, car coats, capes, cloaks, anoraks, including
ski-jackets, wind-cheaters, wind-jackets and similararticles of cotton, for men or boys.Unbound 40% or Rs. 540 Per Pc.
whichever is
higher70% 50% 40% 40% 40%
145 610130 Overcoats, car-coats, capes, cloaks, anoraks, including
ski-jackets, wind-cheaters, wind-jackets and similar
articles of man-made fibres, for men or boys.Unbound 40% or Rs. 530 Per Pc.
whichever is
higher70% 50% 40% 40% 40%
146 610210 Women’s or girls’ overcoats, car-coats, capes, cloaks,
anoraks, including ski-jackets, wind-cheaters, wind-
jackets and similar articles of wool or fine animal hairUnbound 40% or Rs. 595 Per Pc.
whichever is
higher70% 50% 40% 40% 40%
147 610220 Women’s or girls’ overcoats, car-coats, capes, cloaks,
anoraks, including ski-jackets, wind-cheaters, wind-
jackets and similar articles of cottonUnbound 40% or Rs. 425 Per Pc.
whichever is
higher70% 50% 40% 40% 40%
148 610230 Women’s or girls’ overcoats, car-coats, capes, cloaks,
anoraks, including ski-jackets, wind-cheaters, wind-
jackets and similar articles of man made fibresUnbound 40% or Rs. 475 Per Pc.
whichever is
higher70% 50% 40% 40% 40%
149 610441 Women’s or girls’ dresses of wool or fine animal hair
knitted or crocheted  (excluding  petticoats)Unbound 35% or Rs. 255 Per Pc.
whichever is
higher70% 50% 35% 35% 35%
150 610443 Women’s or girls’ dresses of synthetic fibres, knitted or
crocheted  (excluding petticoats)Unbound 35% or Rs. 255 Per Pc.
whichever is
higher70% 50% 35% 35% 35%
151 610444 Women’s or girls’ dresses of artificial fibres, knitted or
crocheted  (excluding petticoats)Unbound 35% or Rs. 255 Per Pc.
whichever is
higher70% 50% 35% 35% 35%
152 610449 Women’s or girls’ dresses of textile materials, knitted or
crocheted (excluding of wool, fine animal hair, cotton,
synthetic or artificial fibres, and petticoats)Unbound 35% or Rs. 220 Per Pc.
whichever is
higher70% 50% 35% 35% 35%
153 610451 Women’s or girls’ skirts and divided skirts of wool or fine
animal hair, knitted or crocheted (excluding petticoats)Unbound 40% or Rs. 110 Per Pc.
whichever is
higher70% 50% 40% 40% 40%
154 610452 Women’s or girls’ skirts and divided skirts of cotton,
knitted or crocheted (excluding petticoats)Unbound 40% or Rs. 110 Per Pc.
whichever is
higher70% 50% 40% 40% 40%
155 610453 Women’s or girls’ skirts and divided skirts of synthetic
fibres, knitted or crocheted (excluding petticoats)Unbound 40% or Rs. 110 Per Pc.
whichever is
higher70% 50% 40% 40% 40%
156 610459 Women’s or girls’ skirts and divided skirts of textile
materials, knitted or crocheted (excluding of wool or fine
animal hair, of artificial or synthetic fibres, and of cotton
and petticoats)Unbound 40% or Rs. 110 Per Pc.
whichever is
higher70% 50% 40% 40% 40%• The revised bindings will take effect from the date the Finance Bill is introduced in the Parliament for the respective financi al year.  Wherever specific duties have been mentioned under the Column “Revised
Bindings (1.1.2005)”, the same specific duties with the clause “whichever is higher” shall be applicable also during the implem entation period.G/MA/TAR/RS/63
Page 12IMPLEMENTATION PERIOD (1995-2005)
Sl.
No.HS LINE
No.DESCRIPTION Present
Bindings/
unboundRevised Bindings
(1.1.2005)1.1.
1995*1.1.
1998*1.1.
2000*1.1.
2002*1.1.
2005*
157 610510 Men’s or boys’ shirts of cotton, knitted or crocheted
(excluding nightshirts, T-shirts, singlets and other vests)Unbound 40% or Rs. 135 Per Pc.
whichever is
higher70% 50% 40% 40% 40%
158 610520 Men’s or boys’ shirts of man-made fibres, knitted or
crocheted (excluding nightshirts, T-shirts, singlets andother vests)Unbound 35% or Rs. 135 Per Pc.
whichever is
higher70% 50% 35% 35% 35%
159 610590 Men’s or boys’ shirts of other textile materials, knitted or
crocheted (excluding of cotton or man-made fibres, and
nightshirts, T-shirts, singlets and other vests)Unbound 35% or Rs. 135 Per Pc.
Whichever is
higher70% 50% 35% 35% 35%
160 610610 Women’s or girls’ blouses, shirts and shirt-blouses of
cotton, knitted or crocheted (excluding T-shirts and vests)Unbound 40% or Rs. 125 Per Pc.
Whichever is
higher70% 50% 40% 40% 40%
161 610620 Women’s or girls’ blouses, shirts and shirt-blouses of
man-made fibres, knitted or crocheted (excluding T-shirts
and vests)Unbound 40% or Rs. 25 Per Pc.
whichever is
higher70% 50% 40% 40% 40%
162 610690 Women’s or girls’ blouses, shirts and shirt-blouses of
textile materials, knitted or crocheted (excluding of cotton
or man-made fibres and T-shirts and vests)Unbound 40% or Rs. 135 Per Pc.
whichever is
higher70% 50% 40% 40% 40%
163 610910 T-shirts, singlets and other vests of cotton, knitted or
crochetedUnbound 40% or Rs. 70 Per Pc.
whichever is
higher70% 50% 40% 40% 40%
164 610990 T-shirts, singlets and other vests of other textile materials,
knitted or crocheted (excluding cotton)Unbound 35% or Rs. 130 Per Pc.
whichever is
higher70% 50% 35% 35% 35%
165 611010 Jerseys, pullovers, cardigans, waistcoats and similar
articles of wool or fine animal hair, knitted or crocheted(excluding wadded waistcoats)Unbound 35% or Rs. 275 Per Pc.
whichever is
higher70% 50% 35% 35% 35%
166 611020 Jerseys, pullovers, cardigans, waistcoats and similar
articles of cotton, knitted or crocheted (excluding wadded
waistcoats)Unbound 40% or Rs. 205 Per Pc.
whichever is
higher70% 50% 40% 40% 40%
167 611030 Jerseys, pullovers, cardigans, waistcoats and similar
article of man made fibres, knitted or crocheted
(excluding wadded waistcoats)Unbound 40% or Rs. 270 Per Pc.
whichever is
higher70% 50% 40% 40% 40%
168 611511 Panty hose and tights of synthetic fibres, knitted or
crocheted, measuring per single yarn < 67 decitexUnbound 35% 70% 50% 35% 35% 35%
169 611512 Panty hose and tights of synthetic fibres, knitted or
crocheted, measuring per single yarn > = 67 decitexUnbound 35% 70% 50% 35% 35% 35%
170 611519 Panty hose and tights of textile materials, knitted or
crocheted (excluding of synthetic fibres and hosiery for
babies)Unbound 35% 70% 50% 35% 35% 35%
171 611520 Women’s full length or knee-length hosiery, knitted or
crocheted, measuring per single yarn < 67 decitex
(excluding panty hose and tights)Unbound 35% 70% 50% 35% 35% 35%
172 611591 Full length or knee-length stockings, socks and other
hosiery, including stockings for varicose veins, of wool or
fine animal hair, knitted or crocheted.Unbound 35% 70% 50% 35% 35% 35%• The revised bindings will take effect from the date the Finance Bill is introduced in the Parliament for the respective financi al year.  Wherever specific duties have been mentioned under the Column “Revised
Bindings (1.1.2005)”, the same specific duties with the clause “whichever is higher” shall be applicable also during the implem entation period.G/MA/TAR/RS/63
Page 13IMPLEMENTATION PERIOD (1995-2005)
Sl.
No.HS LINE
No.DESCRIPTION Present
Bindings/
unboundRevised Bindings
(1.1.2005)1.1.
1995*1.1.
1998*1.1.
2000*1.1.
2002*1.1.
2005*
173 611593 Full length or knee-length stockings, socks and other
hosiery, including stockings for varicose veins, ofsynthetic fibres, knitted or crocheted.Unbound 35% 70% 50% 35% 35% 35%
174 611599 Full length or knee-length stockings, socks and other
hosiery, including stockings for varicose veins, of textilematerials, knitted or crocheted.Unbound 35% 70% 50% 35% 35% 35%
175 620111 Men’s or boys’ overcoats, raincoats, car-coats, capes,
cloaks and similar articles, of wool or fine animal hair
(excluding those knitted or crocheted)Unbound 35% or Rs. 385 Per Pc.
whichever is
higher70% 50% 35% 35% 35%
176 620112 Men’s or boys’ overcoats raincoats, car-coats, capes,
cloaks and similar articles, of cotton (excluding those
knitted or crocheted)Unbound 35% or Rs. 385 Per Pc.
whichever is
higher70% 50% 35% 35% 35%
177 620191 Men’s or boys’ anoraks, including ski-jackets, wind-
cheaters, wind-jackets and similar articles, of wool or fine
animal hair (excluding those knitted or crocheted)Unbound 35% or Rs. 220 Per Pc.
whichever is
higher70% 50% 35% 35% 35%
178 620192 Men’s or boys’ anoraks, wind-cheaters, wind-jackets, and
similar articles, of cotton (excluding those knitted or
crocheted, and suits and ensembles)Unbound 40% or Rs. 220 Per Pc.
whichever is
higher70% 50% 40% 40% 40%
179 620211 Women’s or girls’ overcoats, raincoats, car-coats, capes,
cloaks and similar articles, of wool or fine animal hair
(excluding those knitted or crocheted)Unbound 35% or Rs. 385 Per Pc.
whichever is
higher70% 50% 35% 35% 35%
180 620213 Women’s or girls’ overcoats, raincoats, car-coats, capes,
cloaks, of man-made fibres (excluding those knitted orcrocheted)Unbound 35% or Rs. 385 Per Pc.
whichever is
higher70% 50% 35% 35% 35%
181 620291 Women’s or girls’ anoraks, including ski-jackets, wind-
cheaters, wind-jackets and similar articles, of wool or fineanimal hair (excluding those knitted or crocheted)Unbound 35% or Rs. 220 Per Pc.
whichever is
higher70% 50% 35% 35% 35%
182 620292 Women’s or girls’ anoraks, wind-cheaters, wind-jackets
and similar articles, of cotton (excluding those knitted or
crocheted, and suits)Unbound 40% or Rs. 220 Per Pc.
whichever is
higher70% 50% 40% 40% 40%
183 620311 Men’s or boys’ suits, of wool or fine animal hair
(excluding those knitted or crocheted, and track suits, ski-
suits and swimwear)Unbound 35% or Rs. 1100 Per Pc.
whichever is
higher70% 50% 35% 35% 35%
184 620312 Men’s or boys’ suits, of synthetic fibres (excluding those
knitted or crocheted, and track suits, ski-suits and
swimwear)Unbound 40% or Rs. 720 Per Pc.
whichever is
higher70% 50% 40% 40% 40%
185 620319 Men’s or boys’ suits, of other textile materials (excluding
of wool or fine animal hair and of synthetic fibres, those
knitted or crocheted, and track suits, ski-jackets)Unbound 40% or Rs. 1110 Per Pc.
whichever is
higher70% 50% 40% 40% 40%
186 620321 Men’s or boys’ ensembles, of wool or fine animal hair
(excluding those knitted or crocheted, and ski ensembles
and swimwear)Unbound 40% or Rs. 145 Per Pc.
whichever is
higher70% 50% 40% 40% 40%• The revised bindings will take effect from the date the Finance Bill is introduced in the Parliament for the respective financi al year.  Wherever specific duties have been mentioned under the Column “Revised
Bindings (1.1.2005)”, the same specific duties with the clause “whichever is higher” shall be applicable also during the implem entation period.G/MA/TAR/RS/63
Page 14IMPLEMENTATION PERIOD (1995-2005)
Sl.
No.HS LINE
No.DESCRIPTION Present
Bindings/
unboundRevised Bindings
(1.1.2005)1.1.
1995*1.1.
1998*1.1.
2000*1.1.
2002*1.1.
2005*
187 620322 Men’s or boys’ ensembles, of cotton (excluding those
knitted or crocheted, and ski ensembles and swimwear)Unbound 40% or Rs. 145 Per Pc.
whichever is
higher70% 50% 40% 40% 40%
188 620323 Men’s or boys’ ensembles, of synthetic fibres (excluding
those knitted or crocheted, ski ensembles and swimwear)Unbound 40% or Rs. 145 Per Pc.
whichever is
higher70% 50% 40% 40% 40%
189 620329 Men’s or boys’ ensembles, of other textile materials
(excluding of wool or fine animal hair, of cotton and of
synthetic fibres, and those knitted or crocheted)Unbound 40% or Rs. 145 Per Pc.
whichever is
higher70% 50% 40% 40% 40%
190 620331 Men’s or boys’ jackets and blazers, of wool or fine animal
hair (excluding those knitted or crocheted and wind-
jackets and similar articles)Unbound 35% or Rs. 815 Per Pc.
whichever is
higher70% 50% 35% 35% 35%
191 620332 Men’s or boys’ jackets and blazers, of cotton (excluding
those knitted or crocheted and wind-jackets and similar
articles)Unbound 35% or Rs. 450 Per Pc.
whichever is
higher70% 50% 35% 35% 35%
192 620339 Men’s or boys’ jackets and blazers, of other textile
materials (excluding of wool or fine animal hair, of cotton
and of synthetic fibres, and those knitted or crocheted).Unbound 35% or Rs. 765 Per Pc.
whichever is
higher70% 50% 35% 35% 35%
193 620341 Men’s or boys’ trousers, bib and brace overalls, breeches
and shorts, of wool or fine animal hair (excluding those
knitted or crocheted).Unbound 35% or Rs. 285 Per pc.
Whichever is
higher70% 50% 35% 35% 35%
194 620342 Men’s or boys’ trousers, bib and brace overalls, breeches
and shorts, of cotton (excluding those knitted or crocheted, underpants and swimwear)Unbound 40% or Rs. 235 Per pc.
Whichever is
higher70% 50% 40% 40% 40%
195 620432 Women’s or girls’ jackets and blazers of cotton
(excluding those knitted or crocheted, wind-jackets andsimilar articles)Unbound 35% or Rs. 660 Per pc.
Whichever is
higher70% 50% 35% 35% 35%
196 620441 Women’s or girls’ dresses of wool or fine animal hair
(excluding those knitted or crocheted and petticoats)Unbound 35% or Rs. 145 Per pc.
Whichever is
higher70% 50% 35% 35% 35%
197 620443 Women’s or girls’ dresses of synthetic fibres (excluding
those knitted or crocheted and petticoats)Unbound 35% or Rs. 145 Per pc.
Whichever is
higher70% 50% 35% 35% 35%
198 620444 Women’s or girls’ dresses of artificial fibres (excluding
those knitted or crocheted and petticoats)Unbound 35% or Rs. 145 Per pc.
Whichever is
higher70% 50% 35% 35% 35%
199 620449 Women’s or girls’ dresses of other textile materials
(excluding of wool or fine animal hair, of cotton and of
man made fibres, and those knitted or crocheted).Unbound 35% or Rs. 145 Per pc.
Whichever is
higher70% 50% 35% 35% 35%
200 620451 Women’s or girls’ skirts and divided skirts of wool or fine
animal hair (excluding those knitted or crocheted and
petticoats)Unbound 35% or Rs. 485 Per pc.
Whichever is
higher70% 50% 35% 35% 35%
201 620461 Women’s or girls’ trousers, bib and brace overalls,
breeches and shorts, of wool or fine animal hair
(excluding those knitted or crocheted)Unbound 40% or Rs. 285 Per pc.
Whichever is
higher70% 50% 40% 40% 40%• The revised bindings will take effect from the date the Finance Bill is introduced in the Parliament for the respective financi al year.  Wherever specific duties have been mentioned under the Column “Revised
Bindings (1.1.2005)”, the same specific duties with the clause “whichever is higher” shall be applicable also during the implem entation period.G/MA/TAR/RS/63
Page 15IMPLEMENTATION PERIOD (1995-2005)
Sl.
No.HS LINE
No.DESCRIPTION Present
Bindings/
unboundRevised Bindings
(1.1.2005)1.1.
1995*1.1.
1998*1.1.
2000*1.1.
2002*1.1.
2005*
202 620462 Women’s or girls’ trousers, bib and brace overalls,
breeches and shorts, of cotton (excluding those knitted orcrocheted, panties and swimwear)Unbound 40% or Rs. 215 Per pc.
Whichever is
higher70% 50% 40% 40% 40%
203 620510 Men’s or boys’ shirts of wool or fine animal hair
(excluding those knitted or crocheted, nightshirts, singletsand other vests)Unbound 40% or Rs. 200 Per pc.
Whichever is
higher70% 50% 40% 40% 40%
204 620620 Women’s or girls’ blouses, shirts and shirt-blouses of
wool or fine animal hair (excluding those knitted or
crocheted  and vests)Unbound 40% or Rs. 135 Per pc.
Whichever is
higher70% 50% 40% 40% 40%
205 621020 Garments of the type described in subheadings 6201.11 to
6201.19, rubberized or impregnated, coated, covered or
laminated with plastics.Unbound 40% or Rs. 365 Per pc.
Whichever is
higher70% 50% 40% 40% 40%
206 621030 Garments of the type described in subheadings 6202.11 to
6202.19, rubberized or impregnated, coated, covered or
laminated with plasticsUnbound 40% or Rs. 305 Per pc.
Whichever is
higher70% 50% 40% 40% 40%
207 621132 Men’s or boys’ track suits and other garments n.e.s. Of
cotton (excl. Knitted or crocheted)Unbound 40% or Rs. 135 Per pc.
Whichever is
higher70% 50% 40% 40% 40%
208 621133 Men’s or boys’ track suits and other garments n.e.s. Of
man-made fibres (excl. Knitted or crocheted)Unbound 40% or Rs. 135 Per Pc.
whichever is
higher70% 50% 40% 40% 40%
209 621142 Women’s or girls’ track suits and other garments n.e.s. Of
cotton (excl. Knitted or crocheted)Unbound 40% or Rs. 135 Per Pc.
whichever is
higher70% 50% 40% 40% 40%
210 621143 Womens’ or girls’ track suits and other garments n.e.s. Of
man-made fibres (excl. Knitted or crocheted)Unbound 40% or Rs. 135 Per Pc.
whichever is
higher70% 50% 40% 40% 40%
211 621210 Brassieres of all types of textile materials, whether or not
elasticated, incl. Knitted or crochetedUnbound 40% or Rs. 30 Per Pc.
whichever is
higher70% 50% 40% 40% 40%
212 621410 Shawls, scarves, mufflers, mantillas, veils and similar
articles of silk or silk waste (excl. Knitted or crocheted)Unbound 35% or Rs. 400 Per Pc.
whichever is
higher70% 50% 35% 35% 35%
213 621420 Shawls, scarves, mufflers, mantillas, veils and similar
articles of wool or fine animal hair (excl. Knitted or
crocheted)Unbound 35% or Rs. 180 Per Pc.
whichever is
higher70% 50% 35% 35% 35%
214 621430 Shawls, scarves, mufflers, mantillas, veils and similar
articles of synthetic fibres (excl. Knitted or crocheted)Unbound 35% 70% 50% 35% 35% 35%
215 621440 Shawls, scarves, mufflers, mantillas, veils and similar
articles of artificial fibres (excl. Knitted or crocheted)Unbound 35% 70% 50% 35% 35% 35%
216 621490 Shawls, scarves, mufflers, mantillas, veils and similar
articles of textile materials (excl. Of silk, silk waste, wool,
fine animal hair)Unbound 35% or Rs. 75 Per Pc.
whichever is
higher70% 50% 35% 35% 35%• The revised bindings will take effect from the date the Finance Bill is introduced in the Parliament for the respective financi al year.  Wherever specific duties have been mentioned under the Column “Revised
Bindings (1.1.2005)”, the same specific duties with the clause “whichever is higher” shall be applicable also during the implem entation period.G/MA/TAR/RS/63
Page 16IMPLEMENTATION PERIOD (1995-2005)
Sl.
No.HS LINE
No.DESCRIPTION Present
Bindings/
unboundRevised Bindings
(1.1.2005)1.1.
1995*1.1.
1998*1.1.
2000*1.1.
2002*1.1.
2005*
217 621510 Ties, bow ties and cravats of silk or silk waste (excl.
Knitted or crocheted)Unbound 35% or Rs. 55 Per Pc.
whichever is
higher70% 50% 35% 35% 35%
218 621520 Ties, bow ties and cravats of man-made fibres (excl.
Knitted or crocheted)Unbound 35% or Rs. 55 Per Pc.
whichever is
higher70% 50% 35% 35% 35%
219 621590 Ties, bow ties and cravats of textile materials (excl. Of
silk, silk waste or man-made fibres, knitted or crocheted)Unbound 35% or Rs. 55 Per Pc.
whichever is
higher70% 50% 35% 35% 35%
220 630120 Blankets and travelling rugs of wool or fine animal hair
(excl. Electric, table covers, bedspreads and articles of
bedding)Unbound 35% or Rs. 285 Per Pc.
whichever is
higher65% 40% 35% 35% 35%
__________