INDIA - QUANTITATIVE RESTRICTIONS ON IMPORTS OF AGRICULTURAL, TEXTILES AND INDUSTRIAL PRODUCTS
Document: Notification of Mutually Agreed Solution
Date: 6 May 1998
Document codes: WT/DS96/8; G/L/234; G/AG/GEN/23; G/LIC/D/21; G/SPS/GEN/70
Complainant: EU
Respondent: India
Dispute stage: Consultation
Agreements cited: Art. 4.2  AgricultureArt. XI, XIII, XVII, XVIII  GATT 1994Art. 1, 3  Import LicensingArt. 2, 3, 5  Sanitary and Phytosanitary Measures (SPS)

INDIA - QUANTITATIVE RESTRICTIONS ON IMPORTS OF
AGRICULTURAL, TEXTILES AND
INDUSTRIAL PRODUCTS
Notification of Mutually Agreed Solution
The following communication, dated 7 April 1998, from the Permanent Mission of India and
the Permanent Delegation of the European Commission, is circulated pursuant to Article 3.6 of the
DSU.
In accordance with Article 3.6 of the Understanding on Rules and Procedures Governing the
Settlement of Disputes, India and the European Communities hereby notify the Dispute Settlement
Bodythat,withrespect tothe dispute"India - Quantitativerestrictionsonimportsof agricultural,textiles
and industrial products - Request for Consultations by the European Communities (, ,
, , )" they have reached a mutually agreed settlement, as
set forth in the attached exchange of letters and Annex thereto.

H.E. S. Narayanan
Ambassador and Permanent Representative to the WTO
Permanent Mission of India to the

No. Gen/PMI/WTO/204/45/96

Dear Ambassador,
Desiring to reach a satisfactory settlement of the difference regarding quantitative restrictions
maintained by India on import of industrial, agricultural and textile products, as notified by India to
the WTO by Annex 1, Part B (Notification on Quantitative Restrictions Maintained on Imports Under
the Export and Import Policy (as on 1 April 1997)) of document WT/BOP/N/24 of 22 May, and for
which the European Communities requested consultations with India under GATT Article XXII on
18 July 1997, India, on the understanding that nothing in this Agreement prejudices the respective
rights and obligations of the European Communities and India under the WTO Agreement and that
the European Communities will refrain from action under GATT Article XXII or Article XXIII as
regards those restrictions during the phasing-out period as defined below, as long as India complies
with its obligations under this exchange of letters, agrees as follows:
1. India will eliminate all quantitative restrictions on imports maintained by reference
to GATT Article XVIII and notified to the WTO in Annex I, Part B of document
WT/BOP/N/24 of 22 May, in accordance with the time schedules contained in Annex III
of that document, as modified by the attached Annex. The modifications in the attached
Annex concern the duration of each of the three phases of the period for the elimination
of quantitative restrictions on imports imposed by India for balance-of-payments purposes
and the shifting of certain products from Phase II to Phase I or Phase III to Phase I
or II. This is without prejudice to India's rights and obligations under the WTO
Agreement.
2. The time schedules in the attached Annex, read in conjunction with Annex III of
document WT/BOP/N/24, provides for the elimination of quantitative restrictions
imposed by India and notified to the WTO in Annex I, Part B of document
WT/BOP/N/24 over three phases. In respect of products included in Phase I,
quantitative restrictions on imports will be eliminated between 1 April 1997 and
31 March 2000, for products included in Phase II between 1 April 2000 and
31 March 2002, and for products included in Phase III between 1 April 2002 and
31 March 2003. This process will take place in a balanced manner.
3. India shall grant to the EC treatment no less favourable than that granted by India to
any other country with respect to the elimination or modification of import restrictions
on the products in the Annex and those in Annex III of document WT/BOP/N/24, under
any form, either autonomously or pursuant to agreement or understanding with that
country, includingpursuant tothe settlementof any outstanding disputeunder the WTO
Understanding on Rules and Procedures Governing the Settlement of Disputes.
4. As regards productsalready includedin India'sschedule tothe Information Technology
Agreement, India will eliminate import restrictions no later than 31 March 2000.
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

5. As regards textile products, to the extent there are commitments made by India to
eliminate quantitative restrictions in the EC-India Memorandum of Understanding.
India will eliminate such restrictions on imports no later than the date agreed to therein.
6. Without prejudice to the rights and obligations of the EC and India under the WTO
Agreement, India will refrain duringthe phase-outperiod from making more restrictive
the import arrangements for the products in the attached Annex and in Annex III of
document WT/BOP/N/24.
7. During the transition period India will operate the SIL and the NAL arrangements in
a transparentand non-discriminatorymanner soas toensure thattheydonot have trade-
restrictive ordistortive effects additional tothose caused by the restrictions themselves.
This is without prejudice to India's rights and obligations under the Agreement on Import
Licensing Procedures. India will notify licensing procedures, and changes in these
procedures, in accordance with Article 5 of the Agreement on Import Licensing
Procedures.
8. Where imports are channelled through a state trading enterprise or an enterprise enjoying
exclusive or special rights, the elimination of quantitative restrictions on imports will
be without prejudice to India's rights under GATT Article XVII and the Understanding
on the Interpretation of Article XVII of GATT 1994 as well as India's obligation to
comply with the requirements of GATT Articles II:4 and XVII and the Understanding
on the Interpretation of Article XVII of GATT 1994.
9. This agreement shall be reviewed annually by India and the EC. For the purposes
of this review, India will provide information on the implementation of the phasing-out
schedule. In this framework, there will be an opportunity for India and the EC to
discuss the implementation of the time schedules and for the EC to raise questions
regarding the functioning of licensing procedures during the phasing-out period.
10. India intends, upon reaching bilateral solutions with the trading partners which have
requested consultations underGATTArticleXXII, toseek multilateralaccommodation
for its revised phased-out plan. The EC will cooperate with India in this regard.
Yours sincerely,
(signed) S. Narayanan
H.E. Mr. Roderick E. Abbott
Ambassador and Permanent Representative
of the European Commission to the WTO
Rue de Vermont 37-39
Geneva
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

ANNEX
Phase I
SI No. ITC (HS) Code Description of the products
41 030212.00 Pacific salmon, Atlantic salmon, and Danube salmon, fresh or
chilled
42 030219.00 Other Salmonidae, excluding livers and roes, fresh or chilled
57 030265.00 Dogfish and other sharks, fresh or chilled
58 030266.00 Eels, fresh or chilled
63 030310.00 Pacific salmon, excluding livers and roes, frozen
65 030322.00 Atlantic salmon and Danube salmon, excluding livers and roes,
frozen
66 030329.00 Other Salmonidae, excluding livers and roes, frozen
81 030375.00 Dogfish and other sharks, excluding livers and roes, frozen
82 030376.00 Eels, excluding livers and roes, frozen
92 030379.12 Croacker, grouper, hounder, excluding livers and roes, frozen
97 030420.04 Shark, frozen fillet
100 030420.07 Cuttle fish, frozen fillet
106 030541.00 Pacific salmon, Atlantic salmon and Danube salmon, smoked,
including fillet
151 040390.01 Butter milk
152 040390.09 Curdled milk and cream, kephir and other fermented or acidified
milk or cream
174 070200.00 Tomatoes, fresh or chilled
178 070420.00 Brussels sprouts, fresh or chilled
181 070519.00 Other lettuce, fresh or chilled
187 070690.03 Horseradish, fresh or chilled
188 070690.03 Salsify, celeriac, and similar edible roots, fresh or chilled
193 070910.00 Globe artichokes, fresh or chilled
194 070920.00 Asparagus, fresh or chilled
610 170490.01 Sweetmeat
611 170490.09 Other sugar confectionery, including white chocolate, not
containing cocoa
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
628 190530.02 Pastries and cakes
629 190540.00 Rusks, toasted bread and similar toasted products
630 190590.00 Other bakers' wares
701 210390.01 Curry paste
702 210390.02 Chilli sauce
703 210390.09 Other sauces and preparations therefor; mixed condiments and
mixed seasonings
706 210690.01 Soft drink concentrates
711 210690.07 Custard powder
712 Ex 210690.09 Other food preparations, n.e.s., other than diabetic food
preparations
739 220900.01 Brewed vinegar
837 320810.01 Paints and varnishes based on polyesters, wire enamel
843 320890.01 Other paints and varnishes based on synthetic polymers or
chemically modified natural polymers, dispersed or dissolved in
non-aqueous medium, wire enamel
856 321390.00 Other colours, modifying tints, amusement colours and the like,
in tablets, tubes, jars, bottles, pans or in similar forms or
packings
862 Ex 330113.00 Lemon grass oil in bulk
863 Ex 330119.01 Citronella oil java type in bulk
864 Ex 330124.01 Japanese mint oil in bulk
865 Ex 330124.02 Peppermint oil in bulk
866 Ex 330124.03 Dementholized Japanese mint oil in bulk
867 Ex 330124.04 Mentha arvensis in bulk
868 Ex 330129.14 Eucalyptus oil in bulk
870 330130.02 Flavouring essences
871 330130.03 Other resinoids
872 330130.09 Other resinoids
873 330190.00 Specified oleoresins
875 330190.02 Mustard oil aroma/E. oil
876 330190.03 Essence of Ambrettolide
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
877 330190.09 Other concentrates of essential oils in fats, in fixed oils or in
waxes or the like, obtained by cold absorption or by maceration
878 330190.11 Terpenic by-products of deterpination of essential oils
886 330300.01 Eau-de-cologne
889 330300.04 Perfumes and perfumery compounds not for retail sale
890 330300.05 Perfumes containing spirit for retail sale
891 330300.09 Spirituous toilet preparations, n.e.s.
898 330499.01 Face creams
899 330499.02 Nail polish, lacquers
900 330499.03 Moisturizing lotion
903 330499.09 Other beauty or make-up preparations and preparations for the
care of the skin
907 330530.00 Hair lacquers
910 330590.03 Hair cream
912 330710.09 Pre-shave, after-shave or other shaving preparations
913 330720.00 Personal deodorants and antiperspirants
921 340111.02 Shaving soaps other than shaving cream
923 Ex 340119.01 Other soap and organic surface active products in bars and blocks
of not less than 500 grs. in weight, other than industrial soap
931 Ex 340290.03 Washing preparations whether or not containing soap
932 Ex 340290.09 Other surface active and cleaning preparations
945 350610.00 Products suitable for use as glues or adhesives for retail sale, not
exceeding a net weight of 1 kg.
985 392210.00 Baths, shower baths and wash basins of plastics
986 392220.00 Lavatory seats and covers of plastics
995 Ex 392390.00 Other plastic articles for conveyance and packing of goods, other
than aseptic bags
996 392410.00 Tableware and kitchenware of plastics
1003 392610.01 Plastic stickers, whether or not printed, embossed or impregnated
1014 Ex 392690.02 Polypropylene articles, n.e.s.
1015 Ex 392690.09 Other articles of plastic, n.e.s., other than specified products
1035 Ex 401610.00 Other articles or cellular rubber
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
1038 401699.06 Rubber cushion
1041 420211.03 Satchels and brief cases of outer surface of leather, of
composition leather or of patent leather
1047 420219.01 Toilet cases with outer surface of other materials
1048 420219.02 Travel goods with outer surface of other materials
1049 420219.03 Satchels and brief cases with outer surface of other materials
1050 420221.01 Handbags of leather for ladies
1051 420221.09 Other leather handbags
1058 42031.02 Wallets and purses of leather
1059 420231.09 Other articles of a kind normally carried in the pocket or in the
handbag, with outer surface of leather, of composition leather or
of patent leather
1063 420291.00 Other cases and containers, with outer surface of leather, of
composition leather or of patent leather
1067 Ex 420500.01 Straps other than for machinery and harness, of leather or of
composition leather, or of patent leather
1073 Ex 430390.00 Other articles of furskin, of other than protected species
1095 Ex 480300.00 Toilet or facial tissue stock towel or napkin stock and similar
paper of a kind used for household or sanitary purposes in rolls
of a width exceeding 36 cm. or in rectangular sheets with at least
one side exceeding 36 cm. in unfolded state
1121 481420.00 Wallpaper and similar wall coverings, consisting of paper coated
or covered, on the face side, with a grained, embossed, coloured,
design printed or otherwise decorated layer of plastics
1123 481490.00 Other wallpaper and similar wall coverings
1155 482360.00 Trays, dishes, plates, cups and the like, of paper or paper board
1165 Ex 491191.00 Pictures, designs and photographs, other than photoplates of
textiles designs
1213 520931.00 Woven cotton fabrics, plain weave, dyed
1214 520932.00 Woven cotton fabrics, 3-thread or 4-thread twill, including cross
twill, dyed
1215 520939.00 Other woven cotton fabrics, dyed
1216 520941.00 Woven cotton fabrics of yarns of different colours, plain weave
1218 520943.00 Woven cotton fabrics of 3-thread or 4-thread twill, including
cross twill, of yarns of different colours
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
1219 Ex 520949.00 Other woven cotton fabrics of yarns of different colour, other
than jamdani sarees.
1231 521039.00 Other woven cotton fabrics, mixed mainly or solely with man-
made fibres, dyed
1233 521042.00 Woven cotton fabrics, mixed mainly or solely with man-made
fibres, 3-thread or 4-thread twill, including cross twill, of yarns
of different colours
1234 521049.00 Other woven cotton fabrics, mixed mainly or solely with man-
made fibres, of yarns of different colours
1244 521131.00 Woven fabrics of cotton (less than 200g./m2), mixed mainly or
solely with man-made fibres, plain weave, dyed
1245 521132.00 Woven fabrics of cotton (less than 200 g./m2), mixed mainly or
solely with man-made fibres, 3-thread or 4-thread twill, including
cross twill, dyed
1246 521139.00 Other woven fabrics of cotton (less than 200 g./m2), mixed
mainly or solely with man-made fibres, dyed
1247 521141.00 Woven fabrics of cotton (less than 200 g./m2), mixed mainly or
solely with man-made fibres, plain weave or yarns of different
colours
1249 521143.00 Woven cotton, other fabrics of 3-thread or 4-thread twill,
including cross twill, of yarns of different colour
1250 521149.00 Other woven fabrics of cotton (less than 200 g./m2), mixed
mainly or solely with man-made fibres, of yarns of different
colours
1258 521215.00 Other woven fabrics of cotton, weighing not more than 200g./m2
printed
1263 521225.00 Other woven fabrics of cotton, weighing more than 200 g./m2
printed
1315 551332.00 Woven fabrics containing less than 85% by weight of polyester
staple fibres, mixed with cotton, 3-thread or 4-thread twill,
including cross twill, of yarns of different colours
1316 551333.00 Other woven fabrics of polyester staple fibres mixed with cotton,
of yarns of different colours
1319 551342.00 Woven fabrics containing less than 85% by weight of polyester
staple fibres mixed with cotton, 3-thread or 4-thread twill
including cross twill, printed
1320 551343.00 Other woven fabrics of polyester staple fibres mixed with cotton,
printed
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
1330 551431.00 Woven fabrics containing less than 85% by weight of polyester
staple fibres mixed with cotton, of yarns of different colours,
plain weave
1332 551433.00 Other woven fabrics of polyester staple fibres mixed with cotton,
of yarns of different colours
1335 551442.00 Woven fabrics containing less than 85% by weight of polyester
staple fibres mixed with cotton, printed 3-thread or 4-thread
twill, including cross twill
1336 551443.00 Other woven fabrics of polyester staple fibre mixed with cotton,
printed
1339 551512.00 Woven fabrics of polyester staple fibres mixed mainly or solely
with man-made filaments
1349 551612.00 Woven fabrics containing 85% of more by weight of artificial
staple fibre, dyed
1350 551613.00 Woven fabrics containing 85% or more by weight of artificial
staple fibre, of yarns of different colours
1367 551694.00 Other woven fabric of artificial staple fibres, printed
1435 590610.00 Adhesive tape of a width not exceeding 20 cm.
1436 590691.00 Other rubberized textile fabrics, knitted or crocheted
1437 590699.00 Other rubberized textile fabrics, other
1438 590700.00 Textile fabrics otherwise impregnated, coated or covered;
painted canvass being theatrical scenery, studio back-cloths or the
like
1439 590800.00 Textile wicks, woven, plaited or knitted, for lamps, stoves,
lighters, candles or the like; incandescent gas mantles and
tubular knitted gas mantle fabric therefor, whether or not
impregnated
1440 590900.00 Textile hose-piping and similar textile tubing, with or without
lining, armour or accessories of other materials
1441 591140.00 Straining cloth of a kind used in oil presses or the like, including
that of human hair
1467 610311.00 Men's or boys' suits, knitted or crocheted, of wool or fine
animal hair
1474 610331.00 Men's or boys' jackets or blazers, knitted or crocheted, of wool
or of fine animal hair
1479 610342.00 Men's or boys' trousers, bib and brace overalls, breaches and
shorts, knitted or crocheted, of cotton
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
1480 610343.00 Men's or boys' trousers, bib and brace overalls, breaches and
shorts, knitted or crocheted, of synthetic fibres
1494 610441.00 Women's or girls' dresses, knitted or crocheted, of wool or fine
animal hair
1496 610443.00 Women's or girls' dresses, knitted or crocheted, of synthetic
fibre
1497 610444.00 Women's or girls' dresses, knitted or crocheted, of artificial fibre
1498 610449.00 Women's or girls' dresses, knitted or crocheted, of other textile
materials
1504 610462.00 Women's or girls' trousers, bib and brace overalls, breaches and
shorts, knitted or crocheted, of cotton
1505 610463.00 Women's or girls' trousers, bib and brace overalls, breaches and
shorts, knitted or crocheted, of synthetic fibres
1507 610510.00 Men's or boys' shirts, knitted or crocheted, of cotton
1508 610520.00 Men's or boys' shirts, knitted or crocheted, of man-made fibres
1509 610590.00 Men's or boys' shirts, knitted or crocheted, of other textile
materials
1510 610610.00 Women's or girls' blouses, shirts, and shirt blouses, knitted or
crocheted, of cotton
1511 610620.00 Women's or girls' blouses, shirts, and shirt blouses, knitted or
crocheted, of man-made fibres
1513 610711.00 Men's or boys' underpants and briefs, knitted or crocheted, of
cotton
1514 610712.00 Men's or boys' underpants and briefs, knitted or crocheted, of
man-made fibres
1524 610821.00 Women's or girls' briefs and panties, knitted or crocheted, of
cotton
1525 610822.00 Women's or girls' briefs and panties, knitted or crocheted, of
man-made fibres
1531 610892.00 Women's or girls' other articles, knitted or crocheted, of man-
made fibres
1533 610910.00 T-shirts, singlets, and other vests, knitted or crocheted, of cotton
1534 610990.00 T-shirts, singlets, and other vests, knitted or crocheted, of other
textile materials
1535 611010.00 Jerseys, pullovers, cardigans, waistcoats and similar articles,
knitted or crocheted of wool or fine animal hair
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
1536 611020.00 Jerseys, pullovers, cardigans, waistcoats and similar articles,
knitted or crocheted of cotton
1537 611030.00 Jerseys, pullovers, cardigans, waistcoats and similar articles, of
man-made fibres
1543 611211.00 Tracksuits, knitted or crocheted, of cotton
1544 611212.00 Tracksuits, knitted or crocheted, of synthetic fibres
1549 611241.00 Women's or girls' swimwear, knitted or crocheted, of synthetic
fibres
1556 611511.00 Panty hose and tights, of synthetic fibres measuring per single
yarn less than 67 decitex
1557 611512.00 Panty hose and tights of synthetic fibres, measuring per single
yarn 67 decitex or more
1558 611519.00 Panty hose and tights of other textile materials
1559 611520.00 Women's full length or knee length hosiery, measuring per single
yarn less than 67 decitex
1560 611591.00 Other knitted or crocheted hosiery, of wool or fine animal hair
1561 611592.00 Other knitted or crocheted hosiery, of cotton
1562 611593.00 Other knitted or crocheted hosiery, of synthetic fibres
1563 611599.00 Other knitted or crocheted hosiery, of other textile materials
1573 620111.00 Men's or boys' overcoats, raincoats, carcoats, capes, cloaks, and
similar articles, of wool or fine animal hair
1574 620112.00 Men's or boys' overcoats, raincoats, carcoats, capes, cloaks, and
similar articles of cotton
1577 620191.00 Men's or boys' windcheaters and similar articles, of wool or fine
animal hair
1578 620192.00 Men's or boys' windcheaters and similar articles, of cotton
1579 620193.00 Men's or boys' windcheaters and similar articles, of man-made
fibres
1581 620211.00 Women's or girls' overcoats, raincoats, carcoats, capes, cloaks
and similar articles, of wool or fine animal hair
1582 620212.00 Women's or girls' overcoats, raincoats, carcoats, capes, cloaks
and similar articles, of cotton
1583 620123.00 Women's or girls' overcoats, raincoats, carcoats, capes, cloaks
and similar articles, of man-made fibres
1585 620291.00 Women's or girls' windcheaters and similar articles, of wool or
fine animal hair
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
1586 620292.00 Women's or girls' windcheaters and similar articles, of cotton
1587 620293.00 Women's or girls' windcheaters and similar articles, of man-
made fibres
1589 620311.00 Men's or boys' suits, of wool or of fine animal hair
1591 620319.00 Men's or boys' suits, of other textile materials
1595 620329.00 Men's or boys ensembles of other textile materials
1596 620331.00 Men's or boys' jackets and blazers of wool or fine animal hair
1597 620332.00 Men's or boys' jackets and blazers of cotton
1599 620339.00 Men's or boys' jackets and blazers, of other textile materials
1600 620341.00 Men's or boys' trousers, bib and brace overalls, breeches and
shorts, of wool or fine animal hair
1601 620342.00 Men's or boys' trousers, bib and brace overalls, breeches and
shorts, of cotton
1602 620343.00 Men's or boys' trousers, bib and brace overalls, breeches and
shorts, of synthetic fibres
1612 620431.00 Women's and girls' jackets and blazers of wool and fine animal
hair
1613 620432.00 Women's and girls' jackets and blazers of cotton
1616 620441.00 Women's or girls' dresses, of wool or fine animal hair
1617 620442.00 Women's or girls' dresses, of cotton
1618 620443.00 Women's or girls' dresses, of synthetic fibres
1619 620444.00 Women's or girls' dresses, of artificial fibres
1620 620449.00 Women's or girls' dresses, of other textile materials
1621 620451.00 Women's and girls' skirts and divided skirts, of wool or of fine
animal hair
1626 620462.00 Women's and girls' trousers, bib and brace overalls, breeches
and shorts, of cotton
1628 620469.00 Women's and girls' trousers, bib and brace overalls, breeches
and shorts, of other textile materials
1630 620520.00 Men's or boys' shirts of cotton
1635 620630.00 Women's or girls' blouses, shirts and shirt-blouses, of cotton
1638 620711.00 Men's or boys' underpants and briefs, of cotton
1674 621210.00 Brassieres
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
1681 621410.00 Shawls, scarves, mufflers, mantillas, veils and the like, of silk or
silk waste
1682 621420.00 Shawls, scarves, mufflers, mantillas, veils and the like, of wool
or fine animal hair
1683 621430.00 Shawls, scarves, mufflers, mantillas, veils and the like, of
synthetic fibre
1684 621440.00 Shawls, scarves, mufflers, mantillas, veils and the like, of
artificial fibre
1685 621490.00 Shawls, scarves, mufflers, mantillas, veils and the like, of other
textile materials
1686 621510.00 Ties, bow ties and cravats, of silk or silk waste
1687 621520.00 Ties, bow ties and cravats, of man-made fibres
1688 621590.00 Ties, bow ties and cravats, of other textile materials
1692 630110.00 Electric blankets
1693 630120.00 Other blankets and travelling rugs, of wool or fine animal hair
1694 630130.00 Other blankets and travelling rugs, of cotton
1695 630140.00 Other blankets and travelling rugs, of synthetic fibre
1705 630251.00 Other table linen, of cotton
1706 630252.00 Other table linen, of flax
1707 630253.00 Other table linen, of man-made fibre
1714 630311.00 Curtains and interior blinds, or bed valances, knitted or
crocheted, of cotton
1715 630312.00 Curtains and interior blinds, or bed valances, knitted or
crocheted, of synthetic fibre
1716 630391.00 Curtains and interior blinds, or bed valances, knitted or
crocheted, of other textile materials
1717 630391.00 Curtains and interior blinds, or bed valances, other, of cotton
1718 630392.00 Curtains and interior blinds, or bed valances, other, of synthetic
fibres
1719 630399.00 Curtains and interior blinds, or bed valances, other, of other
textile materials
1720 630411.00 Bedspreads, knitted or crocheted
1721 630419.00 Bedspreads, other
1722 630491.00 Other furnishing articles, knitted or crocheted
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
1758 640291.01 All rubber footwear covering the ankle
1759 640291.09 Other footwear of rubber or plastics, covering the ankle
1760 640299.01 All rubber footwear, other
1762 540319.01 Other sports footwear with outer soles of leather and uppers of
leather
1763 640319.02 Other sports footwear with outer soles of rubber and uppers of
leather
1764 640319.09 Other sports footwear with outer soles of plastics or composition
leather and uppers of leather
1765 640320.01 All leather closed toe footwear
1766 640320.02 All leather open toe footwear
1768 640320.09 Other footwear with outer soles of leather and uppers which
consist of leather straps across the instep and around the big toe
1769 640330.00 Footwear made on a base or platform of wood, not having an
inner sole or a protective metal toe-cap
1770 640340.00 Other footwear with outer sole of rubber, plastics, leather or
composition leather and uppers of leather, incorporating a
protective metal toe-cap
1773 640359.00 Other footwear with outer soles of leather and uppers of leather
1776 640399.01 Leather sandals with rubber soles
1777 640399.02 Leather sandals with plastic and synthetic sole
1783 640419.09 Other sports footwear, other
1784 640240.00 Footwear with outer soles of leather or composition leather
1802 670210.01 Decorative plants, of plastics
1803 670210.09 Other flowers, foliage or fruits, or articles thereof, of plastics
1815 680221.01 Marble blocks or tiles, polished
1821 680293.00 Other worked monumental or building stone and articles thereof,
of granite
1845 690100.01 Bricks, of siliceous fossil meals or of similar siliceous earths
1854 690790.00 Unglazed ceramic flags and paving, earth or wall tiles, unglazed
ceramic mosaic cubes and the like
1865 691010.00 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets,
water closet pans, flushing cisterns and similar sanitary fixtures
of porcelain or china
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
1869 691190.00 Tableware, kitchenware, other household articles and toilet
articles, or other ceramics
1870 691200.01 Ceramic tableware of imitation porcelain or semi-porcelain
1871 691200.02 Toilet articles, other than of porcelain or china
1872 691200.03 Clay articles as tableware, kitchenware and other household
articles
1887 701321.00 Drinking glasses, of lead crystal
1893 701810.01 Glass bangles
1910 710310.01 Emeralds, uncut
1931 711320.02 Parts of rolled gold jewellery
1970 731431.00 Other grill, netting and fencing, welded at the intersection, plated
or coated with zinc
1990 732181.00 Other non-electric domestic appliances, of iron or steel, for gas
fuel or both gas and other fuels
1994 732211.00 Radiator and parts thereof of cast iron
1995 732219.00 Radiator and parts thereof, other
1996 732290.01 Air heaters and air distributors of iron or steel
1997 Ex 732310.00 Pot scourers and scourers or polishing pads, gloves and the like
1998 732391.01 Cast iron pans, not enamelled
1999 732391.09 Other utensils of cast iron, not enamelled
2000 732392.00 Other utensils of cast iron, enamelled
2066 820210.01 Metal working hand saws
2068 820210.09 Other hand saws
2074 820320.00 Pliers, pincers, tweezers and similar hand tools
2080 820412.01 Hand-operated spanners, adjustable
2081 820412.02 Hand-operated wrenches, adjustable
2085 820530.01 Wood-working hand tools
2087 820540.00 Screw drivers
2089 820559.01 Grease guns
2092 820559.09 Other hand tools, n.e.s.
2097 820590.01 Garage tools in sets
2098 820590.09 Sets of hand tools, n.e.s.
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
2122 821591.00 Kitchen or tableware, plated with precious metal
2131 830250.00 Hat-racks, hat-pegs, brackets and similar fixtures
2136 830621.01 Statuettes, plated with precious metal
2137 830621.02 Trophies, plated with precious metal
2138 830621.09 Other ornaments, plated with precious metal
2139 830629.01 Other statuettes
2140 830629.02 Other trophies
2141 830629.09 Other ornaments
2177 841869.02 Water cooler
2178 841869.03 Vending machines
2186 Ex 842139.09 Toilet deodorizers
2212 845011.00 Fully automatic machines and driers, of a dry linen capacity not
exceeding 10 kg.
2213 845012.00 Other household or laundry type washing machines, of a dry
linen capacity not exceeding 10kg., with built-in centrifugal drier
2214 845019.00 Other household or laundry type washing machines, of a dry
linen capacity not exceeding 10kg., other
2222 847010.00 Electronic calculators capable of operation without an external
source of electric power and pocket size data recording,
reproducing and displaying machines with calculating function
2223 847021.00 Other electronic calculating machines, incorporating a printing
device
2224 847029.00 Other electronic calculating machines, other
2225 847030.01 Electrically operating calculating machines
2273 851650.00 Microwave ovens
2278 851679.02 Electrical or electronic devices for repelling insects
2279 851679.09 Other electrothermic appliances
2280 851711.01 Line telephone sets with cordless push button type hand sets
2282 851711.03 Line telephone cordless sets
2285 Ex 851730.00 Telephone or telegraphic switching apparatus, other than
electronic public switching, including SPC type, but excluding
EPABX, EPAX or Key telephone systems
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
2287 Ex 851750.09 Subscriber end equipment and other products, other than ISDN
terminals
2288 Ex 851780.00 Other apparatus for line telephony or line telegraphy, other than
facsimile machines
2291 851822.00 Multiple loud speakers,mounted in the same enclosure
2294 851910.00 Coin or disc-operated record players
2295 851921.00 Other record players, with loud speakers
2296 851929.00 Other record players, other
2297 851931.00 Turntable, with automatic record changing mechanism
2298 851939.00 Turntables, other
2302 851999.01 Tape recorder, other than cassette type
2311 852039.02 Compact disc recorders incorporating sound reproducing
apparatus
2312 852039.09 Other magnetic tape recorders incorporating sound reproducing
apparatus, other
2325 Ex 852520.01 Cordless telephones, car telephones and transportable telephones
2328 852719.00 Other apparatus capable of receiving radio telephony or radio
telegraphy, capable of operating without an external source of
power
2353 853610.06 Electronic fuses
2364 853650.01 Other switches of plastics
2368 853669.01 Plugs and sockets of plastics
2369 853669.09 Plugs and sockets of other materials
2503 900661.00 Discharge lamp flash light apparatus
2505 900669.00 Other photographic flash light apparatus
2557 940130.00 Swivel seats with variable height adjustment
2558 940140.00 Seats other than gardenseats or camping equipment, convertible
into beds
2560 940161.00 Other seats, with wooden frames, upholstered
2561 940169.00 Other seats with wooden frames, other
2562 940171.00 Other seats, with metal frames, upholstered
2563 940179.00 Other seats, with metal frames, other
2564 940180.00 Other seats
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
2582 940490.01 Quilts
2583 940490.09 Other articles of bedding and similar furnishing, fitted with
springs or stuffed or internally fitted with any material or of
cellular rubber of plastics
2609 950349.01 Toys of wood representing animals or non-human creatures
2670 961210.01 Computer printer ribbons
2671 961210.02 Ribbons for typewriters and similar machines
2672 961210.03 Ribbons for electronic typewriter
2673 961210.09 Other ribbons inked or otherwise prepared for giving impressions
2681 961590.00 Hairpins, curling pins, curling grips, hair curlers and the like and
parts thereof
Phase II
SI No. ITC (HS) Code Description of the products
1 020311.00 Carcasses and half carcasses, as meat of swine, fresh or chilled
2 020312.00 Hams, shoulders and cuts with bone-in, as meat of swine, fresh
or chilled
3 020319.00 Other meat of swine, fresh or chilled
4 020321.00 Carcasses and half carcasses, as meat of swine, frozen
5 020322.00 Hams, shoulders and cuts with bone in, as meat of swine, frozen
6 020329.00 Other meat of swine, frozen
16 020630.00 Edible offal of swine, fresh or chilled
17 020641.00 Livers, as edible offal of swine, frozen
18 020649.00 Other edible offal of swine, frozen
25 020724.00 Meat and edible offal, of turkeys, not cut in pieces, fresh or
chilled
26 020725.00 Meat and edible offal, of turkeys, not cut in pieces, frozen
27 020726.00 Cuts and edible offal, of turkeys, fresh or chilled
28 020727.00 Cuts and edible offal, of turkeys, frozen
29 020732.00 Meat and edible offal, not cut in pieces, of ducks, geese and
guinea fowls, fresh or chilled
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
30 020733.00 Meat and edible offal, not cut in pieces, of ducks, geese and
guinea fowls, frozen
138 040120.00 Milk and cream, not concentrated nor containing added sugar or
other sweetening matter, of a fat content by weight, exceeding
1% but not exceeding 6%
153 040410.01 Whey, concentrated, evaporated or condensed
161 040630.00 Processed cheese, not grated or powdered
162 04064.00 Blue-veined cheese
228 071290.02 Dehydrated garlic powder
229 071290.03 Dehydrated garlic flakes
230 071290.04 Dried garlic
340 090411.04 Black pepper ungarbled, neither crushed nor ground
341 090411.05 Dehydrated green pepper, neither crushed nor ground
343 090411.07 Freeze dried green pepper, neither crushed nor ground
344 090411.08 Frozen pepper, neither crushed nor ground
347 090420.01 Chilli, dried, crushed or ground
348 090420.02 Chilli powder, dried
369 090920.02 Coriander powder
373 090950.02 Fennel powder
377 091010.04 Ginger, powder
378 091010.09 Other ginger, including dried
381 091030.02 Turmeric, powder
387 091091.01 Curry powder
391 091099.11 Tejpat powder
392 091099.12 Cassia powder
393 091099.13 Cumin powder
394 091099.14 Celery powder
395 091099.15 Fenugreek powder
397 091099.18 Mustard powder
399 091099.21 Coriander powder
400 091099.22 Fennel powder
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
424 110210.00 Rye flour
444 110510.00 Flour, meal and powder of potatoes
445 110520.00 Flakes, granules and pellets of potatoes
446 110610.00 Flour, meal and powder of dried leguminous vegetables
447 110620.01 Flour and meal, of sago
448 110620.02 Flour and meal, of manioc
450 110630.01 Flour, mango
451 110630.02 Flour, meal and powder of tamarind
600 Ex 170211.00 Lactose and lactose syrup, containing by weight 99% or more
lactose, other than in solid form
601 Ex 170219.00 Other lactose and lactose syrup, other than in solid form
603 170230.01 Glucose liquid, not containing fructose or containing in the dry
state less than 20% by weight of fructose
604 Ex 170230.03 Dextrose, other than in solid form
605 170240.01 Glucose liquid, containing in the dry state at least 20% but less
than 50% by weight of fructose
606 Ex 170240.03 Dextrose, containing in the dry state at least 20% but less than
50% by weight of fructose, other than in solid form
607 Ex 170250.00 Chemically pure fructose, other than in solid form
608 Ex 170260.00 Other fructose and fructose syrup, containing in the dry state
more than 50% by weight of fructose, other than in solid form
609 Ex 170290.09 Other sugars, including invert sugar, other than in solid form
614 190120.00 Mixes and doughs for the preparations of bakers' wares of
heading No. 19.05
631 200110.00 Cucumbers and gherkins, prepared or preserved by vinegar or
acetic acid
632 200120.00 Onions, prepared or preserved by vinegar or acetic acid
633 200190.01 Chilli pickles
634 200190.02 Green pickles
635 200190.03 Mango pickles
636 200190.04 Mango chutneys
637 200190.05 Tomato chutneys and paste
638 200190.06 Lemon chutney
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
639 200190.07 Tamarind paste, concentrate, pure
640 200190.09 Other vegetables, fruits, nuts, and other edible parts of plants,
prepared or preserved by vinegar or acetic acid
641 200310.00 Mushrooms, prepared or preserved otherwise than by vinegar or
acetic acid
642 200410.01 Potato chips, fried, frozen
643 200410.09 Other potato preparations, frozen
654 200600.00 Fruits, nuts, fruit peel and other parts of plants, preserved by
sugar
655 200710.00 Homogenized preparations of fruit or nut puree and fruit or nut
paste, being cooked preparations
656 200791.00 Citrus fruit preparations
657 200799.01 Jams, jellies, marmalades, etc., of mango
658 200799.02 Jams, jellies, marmalades, etc., of guava
659 200799.03 Jams, jellies, marmalades, etc., of pineapple
660 200799.04 Jams, jellies, marmalades, etc., of apple
661 200799.09 Jams, jellies, marmalades, etc. of other fruit
662 200811.00 Ground nuts, otherwise prepared or preserved, n.e.s.
663 200819.01 Cashewnuts, roasted, and/or salted
674 200892.00 Mixtures of prepared or preserved fruits
675 200899.01 Mango squash
676 200899.02 Lemon squash
677 200899.03 Orange squash
678 200899.04 Pineapple squash
679 200899.09 Other fruit squash
689 200980.09 Other single fruit or vegetable juice
690 200990.00 Mixture of juices
700 210230.00 Prepared baking powders
704 210410.00 Soups and broths and preparations therefor
705 210420.00 Homogenized composite food preparations
708 210690.03 Sugar syrup containing flavouring or colouring material, n.e.s.
710 210690.06 Churna for paan
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
719 Ex 220410.00 Champagne
720 220421.01 Port and other still red wines, in containers holding 2 1. or less
721 220421.02 Sherry and other still white wines in containers holding 2 1. or
less
722 220421.09 Other wine, including grape must in containers holding 2 1. or
less
723 220429.01 Port and other still red wines, other
724 220429.02 Sherry and other still white wine, other
725 220429.09 Other wine including grape must, other
732 220820.00 Spirits obtained by distilling grape wine or grape marc
733 220830.00 Whiskeys
738 220890.00 Other undenatured ethyl alcohol of an alcoholic strength by
volume of less than 80% vol., and other spirituous beverages
740 220900.02 Synthetic vinegar
741 230210.01 Maize bran
749 230400.01 Oilcake and oilcake meal of soya bean, expeller variety
750 230400.02 Soya oilcake solvent extracted (defatted) variety
751 230400.03 Meal of soya bean solvent extracted (defatted)
752 230500.01 Oilcake and oilcake meal of groundnut, expeller variety
753 230500.02 Oilcake and oilcake meal of groundnut solvent extracted
(defatted) variety
754 230610.01 Oilcake and oilcake meal decorticated, expeller variety of cotton
seeds
755 230610.02 Oilcake and oilcake meal decorticated, solvent extracted
(defatted) variety of cotton seeds.
756 230610.03 Oilcake and oilcake meal undecorticated, expeller variety of
cotton seed
757 230610.04 Oilcake and oilcake meal undecorticated, solvent extracted
(defatted) variety of cotton seeds
758 230620.01 Oilcake and oilcake meal of linseed, expeller variety
759 230620.02 Oilcake and oilcake meal of linseed solvent extracted (defatted)
variety
760 230630.01 Oilcake and oilcake meal of sunflower seed expeller variety
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
761 230630.02 Oilcake and oilcake meal of sunflower seed solvent extracted
(defatted) variety
762 230640.01 Oilcake and oilcake meal expeller variety of rape or colza seeds
763 230640.02 Oilcake and oilcake meal solvent extracted (defatted) variety of
rape or colza seeds
764 230650.01 Oilcake and oilcake meal expeller variety of coconut or copra
765 230650.02 Oilcake and oilcake meal solvent extracted (defatted) variety of
coconut or copra
766 230660.00 Oilcake and other solid residues, whether or not ground or in the
form of pellets, resulting from the extraction of palm nuts or
kernels
767 230670.00 Oilcake and other solid residues, whether or not ground or in the
form of pellets, resulting from the extraction of maize germ
768 230690.01 Oilcake and oilcake meal of mowra seeds expeller variety
770 230690.03 Oilcake and oilcake meal of mustard seeds solvent extracted
(defatted).
771 230690.04 Oilcake and oilcake meal of niger seeds expeller variety
772 230690.05 Oilcake and oilcake meal of niger seeds solvent extracted
(defatted) variety
773 230690.06 Oilcake and oilcake meal of cardi seed solvent extracted
(defatted) variety
774 230690.07 Oilcake and oilcake meal of sesamum seeds expeller variety
775 230690.08 Oilcake and oilcake meal of sesamum seeds solvent extracted
(defatted) variety
776 230690.11 Oilcake and oilcake make of mango kernel expeller variety
777 230690.12 Oilcake and oilcake meal of mango kernel, solvent extracted
(defatted) variety
778 230690.13 Oilcake and meal of sal-ce-oiled
779 230690.14 Residues babool seed extraction
780 230690.15 Oilcake and meal of castor seeds
781 230690.16 Oilcake and meal of neem seed extraction
782 230690.19 Oilcake and oilcake meal of other oil seeds and oleaginous fruits
n.e.s. expeller variety
783 230690.29 Oilcake and other oilcake meal seeds oleaginous fruits, n.e.s.,
solvent extracted variety
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
789 230990.09 Other preparations used in animal feeding
880 330190.21 Aqueous solution of essential oils
944 350520.00 Glues
1052 420222.01 Handbags, shopping bags, of artificial plastic material, with outer
surface of plastic sheeting or of textile materials
1054 420222.04 Handbags, shopping bags of jute
1055 420222.09 Handbags, with outer surface of other materials
1060 420232.01 Jewellery boxes, with outer surface of plastic sheeting or of
textile materials
1061 420232.09 Other articles of a kind normally carried in the pocket or in the
handbag, with outer surface of sheeting of plastics or of textile
materials
1064 420292.00 Other cases and containers, with outer surface of plastic sheeting
or of textile materials
1187 520811.00 Woven fabrics, containing 85% or more by weight of cotton,
unbleached, plain weave, weighing not more than 100 g./m2
1188 520812.00 Woven fabrics, containing 85% or more by weight of cotton,
unbleached, plain weave, weighing more than 100 g./m2 but not
more than 200 g./sq.m.
1189 520813.00 Woven fabrics, containing 85% or more by weight of cotton,
unbleached, 3-thread or 4-thread twill, including cross twill
1190 520819.00 Woven fabrics, containing 85% or more by weight of cotton,
unbleached, other
1207 520911.00 Woven fabrics, containing 85% or more by weight of cotton,
weighing more than 200 g./m2
1208 520912.00 Woven cotton fabrics, unbleached, 3-thread or 4-thread twill,
including cross twill
1209 520919.00 Other woven cotton fabrics, unbleached
1413 580310.00 Gauze, of cotton
1421 Ex 580620.00 Other narrow woven fabrics, containing by weight 5% or more
of elastomeric yarn of rubber thread, other than elastic cloth,
tapes and bands
1422 580631.00 Other narrow woven fabrics, of cotton
1425 Ex 580810.00 Goods
1431 590410.00 Linoleum
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
1450 600230.00 Knitted or crocheted fabrics, of a width exceeding 30 cm.
containing by weight 5% or more of elastomeric yarn or rubber
thread
1466 610290.00 Women's or girls' overcoats, car coats, capes, cloaks, anoraks,
wind cheaters, wind jackets and other similar articles, knitted or
crocheted, of other textile materials
1468 610312.00 Men's or boys' suits, knitted or crocheted, of synthetic fibres
1470 610321.00 Men's or boys' ensembles, of wool or fine animal hair
1472 610323.00 Men's or boys' ensembles, knitted or crocheted, of synthetic
fibres
1475 610332.00 Men's or boys' jackets or blazers, knitted or crocheted, of cotton
1476 610333.00 Men's or boys' jackets or blazers, knitted or crocheted, of
synthetic fibres
1477 610339.00 Men's or boys' jackets or blazers, knitted or crocheted, of other
textile materials
1539 611110.00 Babies' garments, and clothing accessories, knitted or crocheted,
of wool or fine animal hair
1555 611490.00 Other knitted or crocheted garments, of other textile materials
1611 620429.00 Women's or girls' ensembles, of other textile materials
1640 620721.00 Men's or boys' nightshirts and pyjamas, of cotton
1648 620821.00 Women's or girls' nightdresses and pyjamas, of cotton
1788 640699.02 Gaiters, leggings, cricket pads, etc.
1789 650300.00 Felt hats and other felt headgear made from the hat bodies,
hoods, or plateaux of heading No. 65.01 whether or not lined or
trimmed
1790 650400.00 Hats and other headgear, plaited or made by assembling strips of
any material, whether or not lined or trimmed
1792 650590.00 Hats and other headgear, knitted or crocheted, or made up from
lace, felt or other textile fabric, in the piece, whether or not lined
or trimmed
1797 660110.00 Garden or similar umbrellas
1799 660199.00 Other umbrellas and sun umbrellas
2401 870321.01 Motor car, new, assembled of a cylinder capacity not exceeding
1000 cc., with spark ignition internal combustion reciprocating
piston engine
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
2402 870321.02 Jeep and landrover type vehicles assembled, of a cylinder
capacity not exceeding 1000 cc., with spark ignition internal
combustion reciprocating piston engine
2403 870321.03 Second-hand or used motor cars and jeeps and landrovers,
assembled, of a cylinder capacity not exceeding 1000 cc. with
spark ignition internal combustion reciprocating piston engine
2404 870321.04 Complete units, not assembled, of a cylinder capacity not
exceeding 1000 cc. with spark ignition internal combustion
reciprocating piston engine
2405 870321.05 Specialized transport vehicles of a cylinder capacity not
exceeding 1000 cc., with spark ignition internal combustion
reciprocating piston engine
2406 870322.01 Motor car, new, assembled, of a cylinder capacity exceeding
1000 cc. but not exceeding 1500 cc. with spark ignition internal
combustion reciprocating piston engine
2407 870322.02 Jeep and land rover type vehicles, assembled, of a cylinder
capacity exceeding 1000 cc. but not exceeding 1500 cc. with
spark ignition internal combustion reciprocating piston engine
2408 870322.03 1000 cc. but not exceeding 1500 cc. with spark ignition internal
combustion reciprocating piston engine
2409 870322.04 Complete units, not assembled, of a cylinder capacity exceeding
1000 cc. but not exceeding 1500 cc. with spark ignition internal
combustion reciprocating piston engine
2410 870322.05 Specialized transport vehicles, of a cylinder capacity exceeding
1000 cc. but not exceeding 1500 cc. with spark ignition internal
combustion reciprocating piston engine
2411 870323.01 Motor car, new, assembled, of a cylinder capacity exceeding
1500 cc but not exceeding 3000 cc., with spark ignition internal
combustion reciprocating piston engine
2412 870323.02 Jeep and land rover type vehicles, assembled, of a cylinder
capacity exceeding 1500 cc. but not exceeding 3000 cc., with
spark ignition internal combustion reciprocating piston engine
2413 870323.03 Second-hand or used motor cars, jeeps and land rover, of a
cylinder capacity exceeding 1500 cc. but not exceeding 300 cc.,
with spark ignition internal combustion reciprocating piston
engine
2414 870323.04 Complete units, not assembled, of a cylinder capacity exceeding
1500 cc but not exceeding 3000 cc, with spark ignition internal
combustion reciprocating piston engine
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
2415 870323.05 Specialized transport vehicles, of a cylinder capacity exceeding
1500 cc. but not exceeding 3000 cc., with spark ignition internal
combustion reciprocating piston engine
2416 870324.01 Racing cars, of a cylinder capacity exceeding 300 cc. with spark
ignition internal combustion reciprocating piston engine
2417 870324.09 Other vehicles, of a cylinder capacity exceeding 3000 cc, with
spark ignition internal combustion reciprocating piston engine
2418 870331.01 Motor cars, new, assembled, of a cylinder capacity not exceeding
1500 cc., with compression ignition internal combustion piston
engine
2419 870331.02 Jeep and land rover type vehicles, assembled, of a cylinder
capacity not exceeding 1500 cc. with compression ignition
internal combustion piston engine
2420 870331.03 Second-hand or used motor cars, jeep and land rovers, of a
cylinder capacity not exceeding 1500 cc., with compression
ignition internal combustion piston engine
2421 870331.04 Complete units, not assembled, of a cylinder capacity not
exceeding 1500 cc, with compression ignition internal
combustion piston engine
2422 870331.05 Specialized transport vehicles, of a cylinder capacity not
exceeding 1500 cc., with compression ignition internal
combustion piston engine
2423 870332.01 Motor cars, new, assembled, of a cylinder capacity exceeding
1500 cc. but not exceeding 2500 cc., with compression ignition
internal combustion piston engine
2424 870332.02 Jeep and land rover type vehicles, assembled, of a cylinder
capacity exceeding 1500 cc. but not exceeding 2500 cc., with
compression ignition internal combustion piston engine
2425 870332.03 Second-hand or used motor cars, jeep and land rovers,
assembled, of a cylinder capacity exceeding 1500 cc. but not
exceeding 2500 cc., with compression ignition internal
combustion piston engines
2426 870332.04 Complete units, not assembled, of a cylinder capacity exceeding
1500 cc. but not exceeding 2500 cc., with compression ignition
internal combustion piston engine
2427 870332.05 Specialized transport vehicles, of a cylinder capacity exceeding
1500 cc. but not exceeding 2500 cc., with compression ignition
internal combustion piston engine
2428 870333.01 Motor car, new, assembled, of a cylinder capacity exceeding
2500 cc., with compression ignition internal combustion piston
engine
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
2429 870333.02 Jeep and land rover type vehicles, assembled, of a cylinder
capacity exceeding 2500 cc., with compression ignition internal
combustion piston engine
2430 870333.03 Second-hand or used motor cars, jeep and land rovers, of a
cylinder capacity exceeding 2500 cc., with compression ignition
internal combustion piston engine
2431 870333.04 Complete units, not assembled, of a cylinder capacity exceeding
2500 cc., with compression ignition internal combustion piston
engine
2432 870333.05 Specialized transport units, of a cylinder capacity exceeding
2500 cc., with compression ignition internal combustion piston
engine
2433 870390.00 Other vehicles, principally designed for the transport of persons
2482 880400.00 Parachutes and rotochutes, parts thereof and accessories thereto
2604 Ex 950291.00 Garments and accessories for dolls, footwear and headgear, other
than parts thereof
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

European Commission
Permanent Delegation
to the International Organizations in Geneva
The Head of Delegation
Geneva, 12 November 1997
Dear Ambassador,
I have the honour to acknowledge receipt of your letter of today's date and the accompanying
Annex.
The text of your letter reads as follows:
"Desiring to reach a satisfactory settlement of the difference regarding quantitative restrictions
maintained by India on import of industrial, agricultural and textile products, as notified by India to
the WTO by Annex I, Part B (Notification on Quantitative Restrictions Maintained on Imports Under
the Export and Import Policy (as on 1 April 1997) of document WT/BOP/N/24 of 22 May, and for
which the European Communities requested consultations with India under GATT Article XXII on
18 July 1997, India, on the understanding that nothing in this Agreement prejudices the respective
rights and obligations of the European Communities and India under the WTO Agreement and that
the European Communities will refrain from action under GATT Article XXII or Article XXIII as
regards those restrictions during the phasing-out period as defined below, as long as India complies
with its obligations under this exchange of letters, agrees as follows:
1. India will eliminate all quantitative restrictions on imports maintained by reference to GATT
Article XVIII and notified to the WTO in Annex I, Part B of document WTO/BOP/N/24 of
22 May, in accordance with the time schedules contained in Annex III of that document, as
modified by the attached Annex. The modifications in the attached Annex concern the duration
of each of the three phases of the periodfor the eliminationof quantitativerestrictions onimports
imposed by India for balance-of-payments purposes and the shifting of certain products from
Phase II to Phase I or Phase III to Phase I or II. This is without prejudice to India's rights
and obligations under the WTO Agreement.
2. The time schedules in the attached Annex, read in conjunction with Annex III of document
WT/BOP/N/24, provides for the elimination of quantitative restrictions imposed by India and
notified to the WTO in Annex I, Part B of document WT/BOP/N/24 over three phases. In
respect of products included in Phase I, quantitative restrictions on imports will be eliminated
between 1 April 1997 and 31 March 2000, for products included in Phase II between
1 April 2000 and 31 March 2002, and for products included in Phase III between 1 April 2002
and 31 March 2003. This process will take place in a balanced manner.
3. India shall grant to the EC treatment no less favourable than that granted by India to any other
country with respect to the elimination or modification of import restrictions on the products
in the Annex and those in Annex III of document WT/BOP/N/24, under any form, either
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

autonomously or pursuant to agreement or understanding with that country, including pursuant
to the settlement of any outstanding dispute under the WTO Understanding on Rules and
Procedures Governing the Settlement of Disputes.
4. As regards products already included in India's schedule to the Information Technology
Agreement, India will eliminate import restrictions no later than 31 March 2000.
5. As regards textile products, to the extent there are commitments made by India to eliminate
quantitative restrictions in the EC-India Memorandum of Understanding, India will eliminate
such restrictions on imports no later than the date agreed to therein.
6. Without prejudice to the rights and obligations of the EC and India under the WTO Agreement,
India will refrain during the phase-out period from making more restrictive the import
arrangements for the products in the attached Annex and in Annex III of document
WT/BOP/N/24.
7. During the transition period, India will operate the SIL and the NAL arrangements in a
transparentand non-discriminatorymanner soas toensure thattheydonot have trade-restrictive
or distortive affects additional to those caused by the restrictions themselves. This is without
prejudicetoIndia'srightsandobligationsundertheAgreementonImportLicensingProcedures.
India will notify licensing procedures, and changes in these procedures, in accordance with
Article 5 of the Agreement on Import Licensing Procedures.
8. Where imports are channelled through a state trading enterprise or an enterprise enjoying
exclusiveorspecial rights, the eliminationof quantitative restrictionsonimportswillbe without
prejudicetoIndia'srightsunderGATTArticleXVII andthe UnderstandingontheInterpretation
of Article XVII of GATT 1994 as well as India's obligation to comply with the requirements
of GATT Articles II:4 and XVII and the Understanding on the Interpretation of Article XVII
of GATT 1994.
9. Thisagreement shallbe reviewed annuallyby India and the EC. For the purposes of this review,
India will provide information on the implementation of the phasing-out schedule. In this
framework, there will be an opportunity for India and EC to discuss the implementation of
the time schedules and for the EC to raise questions regarding the functioning of licensing
procedures during the phasing-out period.
10. India intends, upon reaching bilateral solutions with the trading partners which have requested
consultations under GATT Article XXII, to seek multilateral accommodation for its revised
phase-out plan. The EC will cooperate with India in this regard."
I have the honour to inform you that the contents of your letter and the accompanying Annex
are acceptable to the European Communities.
Yours sincerely,
R.E. Abbott
Ambassador
H.E. S. Narayanan
Ambassador and Permanent Representative to the WTO
Permanent Mission of India
Rue du Valais 9
1202 Geneva
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

ANNEX
Phase I
SI No. ITC (HS) Code Description of the products
41 030212.00 Pacific salmon, Atlantic salmon, and Danube salmon, fresh or
chilled
42 030219.00 Other Salmonidae, excluding livers and roes, fresh or chilled
57 030265.00 Dogfish and other sharks, fresh or chilled
58 030266.00 Eels, fresh or chilled
63 030310.00 Pacific salmon, excluding livers and roes, frozen
65 030322.00 Atlantic salmon and Danube salmon, excluding livers and roes,
frozen
66 030329.00 Other Salmonidae, excluding livers and roes, frozen
81 030375.00 Dogfish and other sharks, excluding livers and roes, frozen
82 030376.00 Eels, excluding livers and roes, frozen
92 030379.12 Croacker, grouper, hounder, excluding livers and roes, frozen
97 030420.04 Shark, frozen fillet
100 030420.07 Cuttle fish, frozen fillet
106 030541.00 Pacific salmon, Atlantic salmon and Danube salmon, smoked,
including fillet
151 040390.01 Butter milk
152 040390.09 Curdled milk and cream, kephir and other fermented or acidified
milk or cream
174 070200.00 Tomatoes, fresh or chilled
178 070420.00 Brussels sprouts, fresh or chilled
181 070519.00 Other lettuce, fresh or chilled
187 070690.03 Horseradish, fresh or chilled
188 070690.03 Salsify, celeriac, and similar edible roots, fresh or chilled
193 070910.00 Globe artichokes, fresh or chilled
194 070920.00 Asparagus, fresh or chilled
610 170490.01 Sweetmeat
611 170490.09 Other sugar confectionery, including white chocolate, not
containing cocoa
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
628 190530.02 Pastries and cakes
629 190540.00 Rusks, toasted bread and similar toasted products
630 190590.00 Other bakers' wares
701 210390.01 Curry paste
702 210390.02 Chilli sauce
703 210390.09 Other sauces and preparations therefor; mixed condiments and
mixed seasonings
706 210690.01 Soft drink concentrates
711 210690.07 Custard powder
712 Ex 210690.09 Other food preparations, n.e.s., other than diabetic food
preparations
739 220900.01 Brewed vinegar
837 320810.01 Paints and varnishes based on polyesters, wire enamel
843 320890.01 Other paints and varnishes based on synthetic polymers or
chemically modified natural polymers, dispersed or dissolved in
non-aqueous medium, wire enamel
856 321390.00 Other colours, modifying tints, amusement colours and the like,
in tablets, tubes, jars, bottles, pans or in similar forms or
packings
862 Ex 330113.00 Lemon grass oil in bulk
863 Ex 330119.01 Citronella oil java type in bulk
864 Ex 330124.01 Japanese mint oil in bulk
865 Ex 330124.02 Peppermint oil in bulk
866 Ex 330124.03 Dementholized Japanese mint oil in bulk
867 Ex 330124.04 Mentha arvensis in bulk
868 Ex 330129.14 Eucalyptus oil in bulk
870 330130.02 Flavouring essences
871 330130.03 Other resinoids
872 330130.09 Other resinoids
873 330190.00 Specified oleoresins
875 330190.02 Mustard oil aroma/E. oil
876 330190.03 Essence of Ambrettolide
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
877 330190.09 Other concentrates of essential oils in fats, in fixed oils or in
waxes or the like, obtained by cold absorption or by maceration
878 330190.11 Terpenic by-products of deterpination of essential oils
886 330300.01 Eau-de-cologne
889 330300.04 Perfumes and perfumery compounds not for retail sale
890 330300.05 Perfumes containing spirit for retail sale
891 330300.09 Spirituous toilet preparations, n.e.s.
898 330499.01 Face creams
899 330499.02 Nail polish, lacquers
900 330499.03 Moisturizing lotion
903 330499.09 Other beauty or make-up preparations and preparations for the
care of the skin
907 330530.00 Hair lacquers
910 330590.03 Hair cream
912 330710.09 Pre-shave, after-shave or other shaving preparations
913 330720.00 Personal deodorants and antiperspirants
921 340111.02 Shaving soaps other than shaving cream
923 Ex 340119.01 Other soap and organic surface active products in bars and blocks
of not less than 500 grs. in weight, other than industrial soap
931 Ex 340290.03 Washing preparations whether or not containing soap
932 Ex 340290.09 Other surface active and cleaning preparations
945 350610.00 Products suitable for use as glues or adhesives for retail sale, not
exceeding a net weight of 1 kg.
985 392210.00 Baths, shower baths and wash basins of plastics
986 392220.00 Lavatory seats and covers of plastics
995 Ex 392390.00 Other plastic articles for conveyance and packing of goods, other
than aseptic bags
996 392410.00 Tableware and kitchenware of plastics
1003 392610.01 Plastic stickers, whether or not printed, embossed or impregnated
1014 Ex 392690.02 Polypropylene articles, n.e.s.
1015 Ex 392690.09 Other articles of plastic, n.e.s., other than specified products
1035 Ex 401610.00 Other articles or cellular rubber
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
1038 401699.06 Rubber cushion
1041 420211.03 Satchels and brief cases of outer surface of leather, of
composition leather or of patent leather
1047 420219.01 Toilet cases with outer surface of other materials
1048 420219.02 Travel goods with outer surface of other materials
1049 420219.03 Satchels and brief cases with outer surface of other materials
1050 420221.01 Handbags of leather for ladies
1051 420221.09 Other leather handbags
1058 42031.02 Wallets and purses of leather
1059 420231.09 Other articles of a kind normally carried in the pocket or in the
handbag, with outer surface of leather, of composition leather or
of patent leather
1063 420291.00 Other cases and containers, with outer surface of leather, of
composition leather or of patent leather
1067 Ex 420500.01 Straps other than for machinery and harness, of leather or of
composition leather, or of patent leather
1073 Ex 430390.00 Other articles of furskin, of other than protected species
1095 Ex 480300.00 Toilet or facial tissue stock towel or napkin stock and similar
paper of a kind used for household or sanitary purposes in rolls
of a width exceeding 36 cm. or in rectangular sheets with at least
one side exceeding 36 cm. in unfolded state
1121 481420.00 Wallpaper and similar wall coverings, consisting of paper coated
or covered, on the face side, with a grained, embossed, coloured,
design printed or otherwise decorated layer of plastics
1123 481490.00 Other wallpaper and similar wall coverings
1155 482360.00 Trays, dishes, plates, cups and the like, of paper or paper board
1165 Ex 491191.00 Pictures, designs and photographs, other than photoplates of
textiles designs
1213 520931.00 Woven cotton fabrics, plain weave, dyed
1214 520932.00 Woven cotton fabrics, 3-thread or 4-thread twill, including cross
twill, dyed
1215 520939.00 Other woven cotton fabrics, dyed
1216 520941.00 Woven cotton fabrics of yarns of different colours, plain weave
1218 520943.00 Woven cotton fabrics of 3-thread or 4-thread twill, including
cross twill, of yarns of different colours
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
1219 Ex 520949.00 Other woven cotton fabrics of yarns of different colour, other
than jamdani sarees.
1231 521039.00 Other woven cotton fabrics, mixed mainly or solely with man-
made fibres, dyed
1233 521042.00 Woven cotton fabrics, mixed mainly or solely with man-made
fibres, 3-thread or 4-thread twill, including cross twill, of yarns
of different colours
1234 521049.00 Other woven cotton fabrics, mixed mainly or solely with man-
made fibres, of yarns of different colours
1244 521131.00 Woven fabrics of cotton (less than 200g./m2), mixed mainly or
solely with man-made fibres, plain weave, dyed
1245 521132.00 Woven fabrics of cotton (less than 200 g./m2), mixed mainly or
solely with man-made fibres, 3-thread or 4-thread twill, including
cross twill, dyed
1246 521139.00 Other woven fabrics of cotton (less than 200 g./m2), mixed
mainly or solely with man-made fibres, dyed
1247 521141.00 Woven fabrics of cotton (less than 200 g./m2), mixed mainly or
solely with man-made fibres, plain weave or yarns of different
colours
1249 521143.00 Woven cotton, other fabrics of 3-thread or 4-thread twill,
including cross twill, of yarns of different colour
1250 521149.00 Other woven fabrics of cotton (less than 200 g./m2), mixed
mainly or solely with man-made fibres, of yarns of different
colours
1258 521215.00 Other woven fabrics of cotton, weighing not more than 200g./m2
printed
1263 521225.00 Other woven fabrics of cotton, weighing more than 200 g./m2
printed
1315 551332.00 Woven fabrics containing less than 85% by weight of polyester
staple fibres, mixed with cotton, 3-thread or 4-thread twill,
including cross twill, of yarns of different colours
1316 551333.00 Other woven fabrics of polyester staple fibres mixed with cotton,
of yarns of different colours
1319 551342.00 Woven fabrics containing less than 85% by weight of polyester
staple fibres mixed with cotton, 3-thread or 4-thread twill
including cross twill, printed
1320 551343.00 Other woven fabrics of polyester staple fibres mixed with cotton,
printed
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
1330 551431.00 Woven fabrics containing less than 85% by weight of polyester
staple fibres mixed with cotton, of yarns of different colours,
plain weave
1332 551433.00 Other woven fabrics of polyester staple fibres mixed with cotton,
of yarns of different colours
1335 551442.00 Woven fabrics containing less than 85% by weight of polyester
staple fibres mixed with cotton, printed 3-thread or 4-thread
twill, including cross twill
1336 551443.00 Other woven fabrics of polyester staple fibre mixed with cotton,
printed
1339 551512.00 Woven fabrics of polyester staple fibres mixed mainly or solely
with man-made filaments
1349 551612.00 Woven fabrics containing 85% of more by weight of artificial
staple fibre, dyed
1350 551613.00 Woven fabrics containing 85% or more by weight of artificial
staple fibre, of yarns of different colours
1367 551694.00 Other woven fabric of artificial staple fibres, printed
1435 590610.00 Adhesive tape of a width not exceeding 20 cm.
1436 590691.00 Other rubberized textile fabrics, knitted or crocheted
1437 590699.00 Other rubberized textile fabrics, other
1438 590700.00 Textile fabrics otherwise impregnated, coated or covered;
painted canvass being theatrical scenery, studio back-cloths or the
like
1439 590800.00 Textile wicks, woven, plaited or knitted, for lamps, stoves,
lighters, candles or the like; incandescent gas mantles and
tubular knitted gas mantle fabric therefor, whether or not
impregnated
1440 590900.00 Textile hose-piping and similar textile tubing, with or without
lining, armour or accessories of other materials
1441 591140.00 Straining cloth of a kind used in oil presses or the like, including
that of human hair
1467 610311.00 Men's or boys' suits, knitted or crocheted, of wool or fine
animal hair
1474 610331.00 Men's or boys' jackets or blazers, knitted or crocheted, of wool
or of fine animal hair
1479 610342.00 Men's or boys' trousers, bib and brace overalls, breaches and
shorts, knitted or crocheted, of cotton
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
1480 610343.00 Men's or boys' trousers, bib and brace overalls, breaches and
shorts, knitted or crocheted, of synthetic fibres
1494 610441.00 Women's or girls' dresses, knitted or crocheted, of wool or fine
animal hair
1496 610443.00 Women's or girls' dresses, knitted or crocheted, of synthetic
fibre
1497 610444.00 Women's or girls' dresses, knitted or crocheted, of artificial fibre
1498 610449.00 Women's or girls' dresses, knitted or crocheted, of other textile
materials
1504 610462.00 Women's or girls' trousers, bib and brace overalls, breaches and
shorts, knitted or crocheted, of cotton
1505 610463.00 Women's or girls' trousers, bib and brace overalls, breaches and
shorts, knitted or crocheted, of synthetic fibres
1507 610510.00 Men's or boys' shirts, knitted or crocheted, of cotton
1508 610520.00 Men's or boys' shirts, knitted or crocheted, of man-made fibres
1509 610590.00 Men's or boys' shirts, knitted or crocheted, of other textile
materials
1510 610610.00 Women's or girls' blouses, shirts, and shirt blouses, knitted or
crocheted, of cotton
1511 610620.00 Women's or girls' blouses, shirts, and shirt blouses, knitted or
crocheted, of man-made fibres
1513 610711.00 Men's or boys' underpants and briefs, knitted or crocheted, of
cotton
1514 610712.00 Men's or boys' underpants and briefs, knitted or crocheted, of
man-made fibres
1524 610821.00 Women's or girls' briefs and panties, knitted or crocheted, of
cotton
1525 610822.00 Women's or girls' briefs and panties, knitted or crocheted, of
man-made fibres
1531 610892.00 Women's or girls' other articles, knitted or crocheted, of man-
made fibres
1533 610910.00 T-shirts, singlets, and other vests, knitted or crocheted, of cotton
1534 610990.00 T-shirts, singlets, and other vests, knitted or crocheted, of other
textile materials
1535 611010.00 Jerseys, pullovers, cardigans, waistcoats and similar articles,
knitted or crocheted of wool or fine animal hair
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
1536 611020.00 Jerseys, pullovers, cardigans, waistcoats and similar articles,
knitted or crocheted of cotton
1537 611030.00 Jerseys, pullovers, cardigans, waistcoats and similar articles, of
man-made fibres
1543 611211.00 Tracksuits, knitted or crocheted, of cotton
1544 611212.00 Tracksuits, knitted or crocheted, of synthetic fibres
1549 611241.00 Women's or girls' swimwear, knitted or crocheted, of synthetic
fibres
1556 611511.00 Panty hose and tights, of synthetic fibres measuring per single
yarn less than 67 decitex
1557 611512.00 Panty hose and tights of synthetic fibres, measuring per single
yarn 67 decitex or more
1558 611519.00 Panty hose and tights of other textile materials
1559 611520.00 Women's full length or knee length hosiery, measuring per single
yarn less than 67 decitex
1560 611591.00 Other knitted or crocheted hosiery, of wool or fine animal hair
1561 611592.00 Other knitted or crocheted hosiery, of cotton
1562 611593.00 Other knitted or crocheted hosiery, of synthetic fibres
1563 611599.00 Other knitted or crocheted hosiery, of other textile materials
1573 620111.00 Men's or boys' overcoats, raincoats, carcoats, capes, cloaks, and
similar articles, of wool or fine animal hair
1574 620112.00 Men's or boys' overcoats, raincoats, carcoats, capes, cloaks, and
similar articles of cotton
1577 620191.00 Men's or boys' windcheaters and similar articles, of wool or fine
animal hair
1578 620192.00 Men's or boys' windcheaters and similar articles, of cotton
1579 620193.00 Men's or boys' windcheaters and similar articles, of man-made
fibres
1581 620211.00 Women's or girls' overcoats, raincoats, carcoats, capes, cloaks
and similar articles, of wool or fine animal hair
1582 620212.00 Women's or girls' overcoats, raincoats, carcoats, capes, cloaks
and similar articles, of cotton
1583 620123.00 Women's or girls' overcoats, raincoats, carcoats, capes, cloaks
and similar articles, of man-made fibres
1585 620291.00 Women's or girls' windcheaters and similar articles, of wool or
fine animal hair
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
1586 620292.00 Women's or girls' windcheaters and similar articles, of cotton
1587 620293.00 Women's or girls' windcheaters and similar articles, of man-
made fibres
1589 620311.00 Men's or boys' suits, of wool or of fine animal hair
1591 620319.00 Men's or boys' suits, of other textile materials
1595 620329.00 Men's or boys ensembles of other textile materials
1596 620331.00 Men's or boys' jackets and blazers of wool or fine animal hair
1597 620332.00 Men's or boys' jackets and blazers of cotton
1599 620339.00 Men's or boys' jackets and blazers, of other textile materials
1600 620341.00 Men's or boys' trousers, bib and brace overalls, breeches and
shorts, of wool or fine animal hair
1601 620342.00 Men's or boys' trousers, bib and brace overalls, breeches and
shorts, of cotton
1602 620343.00 Men's or boys' trousers, bib and brace overalls, breeches and
shorts, of synthetic fibres
1612 620431.00 Women's and girls' jackets and blazers of wool and fine animal
hair
1613 620432.00 Women's and girls' jackets and blazers of cotton
1616 620441.00 Women's or girls' dresses, of wool or fine animal hair
1617 620442.00 Women's or girls' dresses, of cotton
1618 620443.00 Women's or girls' dresses, of synthetic fibres
1619 620444.00 Women's or girls' dresses, of artificial fibres
1620 620449.00 Women's or girls' dresses, of other textile materials
1621 620451.00 Women's and girls' skirts and divided skirts, of wool or of fine
animal hair
1626 620462.00 Women's and girls' trousers, bib and brace overalls, breeches
and shorts, of cotton
1628 620469.00 Women's and girls' trousers, bib and brace overalls, breeches
and shorts, of other textile materials
1630 620520.00 Men's or boys' shirts of cotton
1635 620630.00 Women's or girls' blouses, shirts and shirt-blouses, of cotton
1638 620711.00 Men's or boys' underpants and briefs, of cotton
1674 621210.00 Brassieres
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
1681 621410.00 Shawls, scarves, mufflers, mantillas, veils and the like, of silk or
silk waste
1682 621420.00 Shawls, scarves, mufflers, mantillas, veils and the like, of wool
or fine animal hair
1683 621430.00 Shawls, scarves, mufflers, mantillas, veils and the like, of
synthetic fibre
1684 621440.00 Shawls, scarves, mufflers, mantillas, veils and the like, of
artificial fibre
1685 621490.00 Shawls, scarves, mufflers, mantillas, veils and the like, of other
textile materials
1686 621510.00 Ties, bow ties and cravats, of silk or silk waste
1687 621520.00 Ties, bow ties and cravats, of man-made fibres
1688 621590.00 Ties, bow ties and cravats, of other textile materials
1692 630110.00 Electric blankets
1693 630120.00 Other blankets and travelling rugs, of wool or fine animal hair
1694 630130.00 Other blankets and travelling rugs, of cotton
1695 630140.00 Other blankets and travelling rugs, of synthetic fibre
1705 630251.00 Other table linen, of cotton
1706 630252.00 Other table linen, of flax
1707 630253.00 Other table linen, of man-made fibre
1714 630311.00 Curtains and interior blinds, or bed valances, knitted or
crocheted, of cotton
1715 630312.00 Curtains and interior blinds, or bed valances, knitted or
crocheted, of synthetic fibre
1716 630391.00 Curtains and interior blinds, or bed valances, knitted or
crocheted, of other textile materials
1717 630391.00 Curtains and interior blinds, or bed valances, other, of cotton
1718 630392.00 Curtains and interior blinds, or bed valances, other, of synthetic
fibres
1719 630399.00 Curtains and interior blinds, or bed valances, other, of other
textile materials
1720 630411.00 Bedspreads, knitted or crocheted
1721 630419.00 Bedspreads, other
1722 630491.00 Other furnishing articles, knitted or crocheted
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
1758 640291.01 All rubber footwear covering the ankle
1759 640291.09 Other footwear of rubber or plastics, covering the ankle
1760 640299.01 All rubber footwear, other
1762 540319.01 Other sports footwear with outer soles of leather and uppers of
leather
1763 640319.02 Other sports footwear with outer soles of rubber and uppers of
leather
1764 640319.09 Other sports footwear with outer soles of plastics or composition
leather and uppers of leather
1765 640320.01 All leather closed toe footwear
1766 640320.02 All leather open toe footwear
1768 640320.09 Other footwear with outer soles of leather and uppers which
consist of leather straps across the instep and around the big toe
1769 640330.00 Footwear made on a base or platform of wood, not having an
inner sole or a protective metal toe-cap
1770 640340.00 Other footwear with outer sole of rubber, plastics, leather or
composition leather and uppers of leather, incorporating a
protective metal toe-cap
1773 640359.00 Other footwear with outer soles of leather and uppers of leather
1776 640399.01 Leather sandals with rubber soles
1777 640399.02 Leather sandals with plastic and synthetic sole
1783 640419.09 Other sports footwear, other
1784 640240.00 Footwear with outer soles of leather or composition leather
1802 670210.01 Decorative plants, of plastics
1803 670210.09 Other flowers, foliage or fruits, or articles thereof, of plastics
1815 680221.01 Marble blocks or tiles, polished
1821 680293.00 Other worked monumental or building stone and articles thereof,
of granite
1845 690100.01 Bricks, of siliceous fossil meals or of similar siliceous earths
1854 690790.00 Unglazed ceramic flags and paving, earth or wall tiles, unglazed
ceramic mosaic cubes and the like
1865 691010.00 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets,
water closet pans, flushing cisterns and similar sanitary fixtures
of porcelain or china
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
1869 691190.00 Tableware, kitchenware, other household articles and toilet
articles, or other ceramics
1870 691200.01 Ceramic tableware of imitation porcelain or semi-porcelain
1871 691200.02 Toilet articles, other than of porcelain or china
1872 691200.03 Clay articles as tableware, kitchenware and other household
articles
1887 701321.00 Drinking glasses, of lead crystal
1893 701810.01 Glass bangles
1910 710310.01 Emeralds, uncut
1931 711320.02 Parts of rolled gold jewellery
1970 731431.00 Other grill, netting and fencing, welded at the intersection, plated
or coated with zinc
1990 732181.00 Other non-electric domestic appliances, of iron or steel, for gas
fuel or both gas and other fuels
1994 732211.00 Radiator and parts thereof of cast iron
1995 732219.00 Radiator and parts thereof, other
1996 732290.01 Air heaters and air distributors of iron or steel
1997 Ex 732310.00 Pot scourers and scourers or polishing pads, gloves and the like
1998 732391.01 Cast iron pans, not enamelled
1999 732391.09 Other utensils of cast iron, not enamelled
2000 732392.00 Other utensils of cast iron, enamelled
2066 820210.01 Metal working hand saws
2068 820210.09 Other hand saws
2074 820320.00 Pliers, pincers, tweezers and similar hand tools
2080 820412.01 Hand-operated spanners, adjustable
2081 820412.02 Hand-operated wrenches, adjustable
2085 820530.01 Wood-working hand tools
2087 820540.00 Screw drivers
2089 820559.01 Grease guns
2092 820559.09 Other hand tools, n.e.s.
2097 820590.01 Garage tools in sets
2098 820590.09 Sets of hand tools, n.e.s.
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
2122 821591.00 Kitchen or tableware, plated with precious metal
2131 830250.00 Hat-racks, hat-pegs, brackets and similar fixtures
2136 830621.01 Statuettes, plated with precious metal
2137 830621.02 Trophies, plated with precious metal
2138 830621.09 Other ornaments, plated with precious metal
2139 830629.01 Other statuettes
2140 830629.02 Other trophies
2141 830629.09 Other ornaments
2177 841869.02 Water cooler
2178 841869.03 Vending machines
2186 Ex 842139.09 Toilet deodorizers
2212 845011.00 Fully automatic machines and driers, of a dry linen capacity not
exceeding 10 kg.
2213 845012.00 Other household or laundry type washing machines, of a dry
linen capacity not exceeding 10kg., with built-in centrifugal drier
2214 845019.00 Other household or laundry type washing machines, of a dry
linen capacity not exceeding 10kg., other
2222 847010.00 Electronic calculators capable of operation without an external
source of electric power and pocket size data recording,
reproducing and displaying machines with calculating function
2223 847021.00 Other electronic calculating machines, incorporating a printing
device
2224 847029.00 Other electronic calculating machines, other
2225 847030.01 Electrically operating calculating machines
2273 851650.00 Microwave ovens
2278 851679.02 Electrical or electronic devices for repelling insects
2279 851679.09 Other electrothermic appliances
2280 851711.01 Line telephone sets with cordless push button type hand sets
2282 851711.03 Line telephone cordless sets
2285 Ex 851730.00 Telephone or telegraphic switching apparatus, other than
electronic public switching, including SPC type, but excluding
EPABX, EPAX or Key telephone systems
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
2287 Ex 851750.09 Subscriber end equipment and other products, other than ISDN
terminals
2288 Ex 851780.00 Other apparatus for line telephony or line telegraphy, other than
facsimile machines
2291 851822.00 Multiple loud speakers,mounted in the same enclosure
2294 851910.00 Coin or disc-operated record players
2295 851921.00 Other record players, with loud speakers
2296 851929.00 Other record players, other
2297 851931.00 Turntable, with automatic record changing mechanism
2298 851939.00 Turntables, other
2302 851999.01 Tape recorder, other than cassette type
2311 852039.02 Compact disc recorders incorporating sound reproducing
apparatus
2312 852039.09 Other magnetic tape recorders incorporating sound reproducing
apparatus, other
2325 Ex 852520.01 Cordless telephones, car telephones and transportable telephones
2328 852719.00 Other apparatus capable of receiving radio telephony or radio
telegraphy, capable of operating without an external source of
power
2353 853610.06 Electronic fuses
2364 853650.01 Other switches of plastics
2368 853669.01 Plugs and sockets of plastics
2369 853669.09 Plugs and sockets of other materials
2503 900661.00 Discharge lamp flash light apparatus
2505 900669.00 Other photographic flash light apparatus
2557 940130.00 Swivel seats with variable height adjustment
2558 940140.00 Seats other than gardenseats or camping equipment, convertible
into beds
2560 940161.00 Other seats, with wooden frames, upholstered
2561 940169.00 Other seats with wooden frames, other
2562 940171.00 Other seats, with metal frames, upholstered
2563 940179.00 Other seats, with metal frames, other
2564 940180.00 Other seats
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
2582 940490.01 Quilts
2583 940490.09 Other articles of bedding and similar furnishing, fitted with
springs or stuffed or internally fitted with any material or of
cellular rubber of plastics
2609 950349.01 Toys of wood representing animals or non-human creatures
2670 961210.01 Computer printer ribbons
2671 961210.02 Ribbons for typewriters and similar machines
2672 961210.03 Ribbons for electronic typewriter
2673 961210.09 Other ribbons inked or otherwise prepared for giving impressions
2681 961590.00 Hairpins, curling pins, curling grips, hair curlers and the like and
parts thereof
Phase II
SI No. ITC (HS) Code Description of the products
1 020311.00 Carcasses and half carcasses, as meat of swine, fresh or chilled
2 020312.00 Hams, shoulders and cuts with bone-in, as meat of swine, fresh
or chilled
3 020319.00 Other meat of swine, fresh or chilled
4 020321.00 Carcasses and half carcasses, as meat of swine, frozen
5 020322.00 Hams, shoulders and cuts with bone in, as meat of swine, frozen
6 020329.00 Other meat of swine, frozen
16 020630.00 Edible offal of swine, fresh or chilled
17 020641.00 Livers, as edible offal of swine, frozen
18 020649.00 Other edible offal of swine, frozen
25 020724.00 Meat and edible offal, of turkeys, not cut in pieces, fresh or
chilled
26 020725.00 Meat and edible offal, of turkeys, not cut in pieces, frozen
27 020726.00 Cuts and edible offal, of turkeys, fresh or chilled
28 020727.00 Cuts and edible offal, of turkeys, frozen
29 020732.00 Meat and edible offal, not cut in pieces, of ducks, geese and
guinea fowls, fresh or chilled
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
30 020733.00 Meat and edible offal, not cut in pieces, of ducks, geese and
guinea fowls, frozen
138 040120.00 Milk and cream, not concentrated nor containing added sugar or
other sweetening matter, of a fat content by weight, exceeding
1% but not exceeding 6%
153 040410.01 Whey, concentrated, evaporated or condensed
161 040630.00 Processed cheese, not grated or powdered
162 04064.00 Blue-veined cheese
228 071290.02 Dehydrated garlic powder
229 071290.03 Dehydrated garlic flakes
230 071290.04 Dried garlic
340 090411.04 Black pepper ungarbled, neither crushed nor ground
341 090411.05 Dehydrated green pepper, neither crushed nor ground
343 090411.07 Freeze dried green pepper, neither crushed nor ground
344 090411.08 Frozen pepper, neither crushed nor ground
347 090420.01 Chilli, dried, crushed or ground
348 090420.02 Chilli powder, dried
369 090920.02 Coriander powder
373 090950.02 Fennel powder
377 091010.04 Ginger, powder
378 091010.09 Other ginger, including dried
381 091030.02 Turmeric, powder
387 091091.01 Curry powder
391 091099.11 Tejpat powder
392 091099.12 Cassia powder
393 091099.13 Cumin powder
394 091099.14 Celery powder
395 091099.15 Fenugreek powder
397 091099.18 Mustard powder
399 091099.21 Coriander powder
400 091099.22 Fennel powder
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
424 110210.00 Rye flour
444 110510.00 Flour, meal and powder of potatoes
445 110520.00 Flakes, granules and pellets of potatoes
446 110610.00 Flour, meal and powder of dried leguminous vegetables
447 110620.01 Flour and meal, of sago
448 110620.02 Flour and meal, of manioc
450 110630.01 Flour, mango
451 110630.02 Flour, meal and powder of tamarind
600 Ex 170211.00 Lactose and lactose syrup, containing by weight 99% or more
lactose, other than in solid form
601 Ex 170219.00 Other lactose and lactose syrup, other than in solid form
603 170230.01 Glucose liquid, not containing fructose or containing in the dry
state less than 20% by weight of fructose
604 Ex 170230.03 Dextrose, other than in solid form
605 170240.01 Glucose liquid, containing in the dry state at least 20% but less
than 50% by weight of fructose
606 Ex 170240.03 Dextrose, containing in the dry state at least 20% but less than
50% by weight of fructose, other than in solid form
607 Ex 170250.00 Chemically pure fructose, other than in solid form
608 Ex 170260.00 Other fructose and fructose syrup, containing in the dry state
more than 50% by weight of fructose, other than in solid form
609 Ex 170290.09 Other sugars, including invert sugar, other than in solid form
614 190120.00 Mixes and doughs for the preparations of bakers' wares of
heading No. 19.05
631 200110.00 Cucumbers and gherkins, prepared or preserved by vinegar or
acetic acid
632 200120.00 Onions, prepared or preserved by vinegar or acetic acid
633 200190.01 Chilli pickles
634 200190.02 Green pickles
635 200190.03 Mango pickles
636 200190.04 Mango chutneys
637 200190.05 Tomato chutneys and paste
638 200190.06 Lemon chutney
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
639 200190.07 Tamarind paste, concentrate, pure
640 200190.09 Other vegetables, fruits, nuts, and other edible parts of plants,
prepared or preserved by vinegar or acetic acid
641 200310.00 Mushrooms, prepared or preserved otherwise than by vinegar or
acetic acid
642 200410.01 Potato chips, fried, frozen
643 200410.09 Other potato preparations, frozen
654 200600.00 Fruits, nuts, fruit peel and other parts of plants, preserved by
sugar
655 200710.00 Homogenized preparations of fruit or nut puree and fruit or nut
paste, being cooked preparations
656 200791.00 Citrus fruit preparations
657 200799.01 Jams, jellies, marmalades, etc., of mango
658 200799.02 Jams, jellies, marmalades, etc., of guava
659 200799.03 Jams, jellies, marmalades, etc., of pineapple
660 200799.04 Jams, jellies, marmalades, etc., of apple
661 200799.09 Jams, jellies, marmalades, etc. of other fruit
662 200811.00 Ground nuts, otherwise prepared or preserved, n.e.s.
663 200819.01 Cashewnuts, roasted, and/or salted
674 200892.00 Mixtures of prepared or preserved fruits
675 200899.01 Mango squash
676 200899.02 Lemon squash
677 200899.03 Orange squash
678 200899.04 Pineapple squash
679 200899.09 Other fruit squash
689 200980.09 Other single fruit or vegetable juice
690 200990.00 Mixture of juices
700 210230.00 Prepared baking powders
704 210410.00 Soups and broths and preparations therefor
705 210420.00 Homogenized composite food preparations
708 210690.03 Sugar syrup containing flavouring or colouring material, n.e.s.
710 210690.06 Churna for paan
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
719 Ex 220410.00 Champagne
720 220421.01 Port and other still red wines, in containers holding 2 1. or less
721 220421.02 Sherry and other still white wines in containers holding 2 1. or
less
722 220421.09 Other wine, including grape must in containers holding 2 1. or
less
723 220429.01 Port and other still red wines, other
724 220429.02 Sherry and other still white wine, other
725 220429.09 Other wine including grape must, other
732 220820.00 Spirits obtained by distilling grape wine or grape marc
733 220830.00 Whiskeys
738 220890.00 Other undenatured ethyl alcohol of an alcoholic strength by
volume of less than 80% vol., and other spirituous beverages
740 220900.02 Synthetic vinegar
741 230210.01 Maize bran
749 230400.01 Oilcake and oilcake meal of soya bean, expeller variety
750 230400.02 Soya oilcake solvent extracted (defatted) variety
751 230400.03 Meal of soya bean solvent extracted (defatted)
752 230500.01 Oilcake and oilcake meal of groundnut, expeller variety
753 230500.02 Oilcake and oilcake meal of groundnut solvent extracted
(defatted) variety
754 230610.01 Oilcake and oilcake meal decorticated, expeller variety of cotton
seeds
755 230610.02 Oilcake and oilcake meal decorticated, solvent extracted
(defatted) variety of cotton seeds.
756 230610.03 Oilcake and oilcake meal undecorticated, expeller variety of
cotton seed
757 230610.04 Oilcake and oilcake meal undecorticated, solvent extracted
(defatted) variety of cotton seeds
758 230620.01 Oilcake and oilcake meal of linseed, expeller variety
759 230620.02 Oilcake and oilcake meal of linseed solvent extracted (defatted)
variety
760 230630.01 Oilcake and oilcake meal of sunflower seed expeller variety
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
761 230630.02 Oilcake and oilcake meal of sunflower seed solvent extracted
(defatted) variety
762 230640.01 Oilcake and oilcake meal expeller variety of rape or colza seeds
763 230640.02 Oilcake and oilcake meal solvent extracted (defatted) variety of
rape or colza seeds
764 230650.01 Oilcake and oilcake meal expeller variety of coconut or copra
765 230650.02 Oilcake and oilcake meal solvent extracted (defatted) variety of
coconut or copra
766 230660.00 Oilcake and other solid residues, whether or not ground or in the
form of pellets, resulting from the extraction of palm nuts or
kernels
767 230670.00 Oilcake and other solid residues, whether or not ground or in the
form of pellets, resulting from the extraction of maize germ
768 230690.01 Oilcake and oilcake meal of mowra seeds expeller variety
770 230690.03 Oilcake and oilcake meal of mustard seeds solvent extracted
(defatted).
771 230690.04 Oilcake and oilcake meal of niger seeds expeller variety
772 230690.05 Oilcake and oilcake meal of niger seeds solvent extracted
(defatted) variety
773 230690.06 Oilcake and oilcake meal of cardi seed solvent extracted
(defatted) variety
774 230690.07 Oilcake and oilcake meal of sesamum seeds expeller variety
775 230690.08 Oilcake and oilcake meal of sesamum seeds solvent extracted
(defatted) variety
776 230690.11 Oilcake and oilcake make of mango kernel expeller variety
777 230690.12 Oilcake and oilcake meal of mango kernel, solvent extracted
(defatted) variety
778 230690.13 Oilcake and meal of sal-ce-oiled
779 230690.14 Residues babool seed extraction
780 230690.15 Oilcake and meal of castor seeds
781 230690.16 Oilcake and meal of neem seed extraction
782 230690.19 Oilcake and oilcake meal of other oil seeds and oleaginous fruits
n.e.s. expeller variety
783 230690.29 Oilcake and other oilcake meal seeds oleaginous fruits, n.e.s.,
solvent extracted variety
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
789 230990.09 Other preparations used in animal feeding
880 330190.21 Aqueous solution of essential oils
944 350520.00 Glues
1052 420222.01 Handbags, shopping bags, of artificial plastic material, with outer
surface of plastic sheeting or of textile materials
1054 420222.04 Handbags, shopping bags of jute
1055 420222.09 Handbags, with outer surface of other materials
1060 420232.01 Jewellery boxes, with outer surface of plastic sheeting or of
textile materials
1061 420232.09 Other articles of a kind normally carried in the pocket or in the
handbag, with outer surface of sheeting of plastics or of textile
materials
1064 420292.00 Other cases and containers, with outer surface of plastic sheeting
or of textile materials
1187 520811.00 Woven fabrics, containing 85% or more by weight of cotton,
unbleached, plain weave, weighing not more than 100 g./m2
1188 520812.00 Woven fabrics, containing 85% or more by weight of cotton,
unbleached, plain weave, weighing more than 100 g./m2 but not
more than 200 g./sq.m.
1189 520813.00 Woven fabrics, containing 85% or more by weight of cotton,
unbleached, 3-thread or 4-thread twill, including cross twill
1190 520819.00 Woven fabrics, containing 85% or more by weight of cotton,
unbleached, other
1207 520911.00 Woven fabrics, containing 85% or more by weight of cotton,
weighing more than 200 g./m2
1208 520912.00 Woven cotton fabrics, unbleached, 3-thread or 4-thread twill,
including cross twill
1209 520919.00 Other woven cotton fabrics, unbleached
1413 580310.00 Gauze, of cotton
1421 Ex 580620.00 Other narrow woven fabrics, containing by weight 5% or more
of elastomeric yarn of rubber thread, other than elastic cloth,
tapes and bands
1422 580631.00 Other narrow woven fabrics, of cotton
1425 Ex 580810.00 Goods
1431 590410.00 Linoleum
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
1450 600230.00 Knitted or crocheted fabrics, of a width exceeding 30 cm.
containing by weight 5% or more of elastomeric yarn or rubber
thread
1466 610290.00 Women's or girls' overcoats, car coats, capes, cloaks, anoraks,
wind cheaters, wind jackets and other similar articles, knitted or
crocheted, of other textile materials
1468 610312.00 Men's or boys' suits, knitted or crocheted, of synthetic fibres
1470 610321.00 Men's or boys' ensembles, of wool or fine animal hair
1472 610323.00 Men's or boys' ensembles, knitted or crocheted, of synthetic
fibres
1475 610332.00 Men's or boys' jackets or blazers, knitted or crocheted, of cotton
1476 610333.00 Men's or boys' jackets or blazers, knitted or crocheted, of
synthetic fibres
1477 610339.00 Men's or boys' jackets or blazers, knitted or crocheted, of other
textile materials
1539 611110.00 Babies' garments, and clothing accessories, knitted or crocheted,
of wool or fine animal hair
1555 611490.00 Other knitted or crocheted garments, of other textile materials
1611 620429.00 Women's or girls' ensembles, of other textile materials
1640 620721.00 Men's or boys' nightshirts and pyjamas, of cotton
1648 620821.00 Women's or girls' nightdresses and pyjamas, of cotton
1788 640699.02 Gaiters, leggings, cricket pads, etc.
1789 650300.00 Felt hats and other felt headgear made from the hat bodies,
hoods, or plateaux of heading No. 65.01 whether or not lined or
trimmed
1790 650400.00 Hats and other headgear, plaited or made by assembling strips of
any material, whether or not lined or trimmed
1792 650590.00 Hats and other headgear, knitted or crocheted, or made up from
lace, felt or other textile fabric, in the piece, whether or not lined
or trimmed
1797 660110.00 Garden or similar umbrellas
1799 660199.00 Other umbrellas and sun umbrellas
2401 870321.01 Motor car, new, assembled of a cylinder capacity not exceeding
1000 cc., with spark ignition internal combustion reciprocating
piston engine
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
2402 870321.02 Jeep and landrover type vehicles assembled, of a cylinder
capacity not exceeding 1000 cc., with spark ignition internal
combustion reciprocating piston engine
2403 870321.03 Second-hand or used motor cars and jeeps and landrovers,
assembled, of a cylinder capacity not exceeding 1000 cc. with
spark ignition internal combustion reciprocating piston engine
2404 870321.04 Complete units, not assembled, of a cylinder capacity not
exceeding 1000 cc. with spark ignition internal combustion
reciprocating piston engine
2405 870321.05 Specialized transport vehicles of a cylinder capacity not
exceeding 1000 cc., with spark ignition internal combustion
reciprocating piston engine
2406 870322.01 Motor car, new, assembled, of a cylinder capacity exceeding
1000 cc. but not exceeding 1500 cc. with spark ignition internal
combustion reciprocating piston engine
2407 870322.02 Jeep and land rover type vehicles, assembled, of a cylinder
capacity exceeding 1000 cc. but not exceeding 1500 cc. with
spark ignition internal combustion reciprocating piston engine
2408 870322.03 1000 cc. but not exceeding 1500 cc. with spark ignition internal
combustion reciprocating piston engine
2409 870322.04 Complete units, not assembled, of a cylinder capacity exceeding
1000 cc. but not exceeding 1500 cc. with spark ignition internal
combustion reciprocating piston engine
2410 870322.05 Specialized transport vehicles, of a cylinder capacity exceeding
1000 cc. but not exceeding 1500 cc. with spark ignition internal
combustion reciprocating piston engine
2411 870323.01 Motor car, new, assembled, of a cylinder capacity exceeding
1500 cc but not exceeding 3000 cc., with spark ignition internal
combustion reciprocating piston engine
2412 870323.02 Jeep and land rover type vehicles, assembled, of a cylinder
capacity exceeding 1500 cc. but not exceeding 3000 cc., with
spark ignition internal combustion reciprocating piston engine
2413 870323.03 Second-hand or used motor cars, jeeps and land rover, of a
cylinder capacity exceeding 1500 cc. but not exceeding 300 cc.,
with spark ignition internal combustion reciprocating piston
engine
2414 870323.04 Complete units, not assembled, of a cylinder capacity exceeding
1500 cc but not exceeding 3000 cc, with spark ignition internal
combustion reciprocating piston engine
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
2415 870323.05 Specialized transport vehicles, of a cylinder capacity exceeding
1500 cc. but not exceeding 3000 cc., with spark ignition internal
combustion reciprocating piston engine
2416 870324.01 Racing cars, of a cylinder capacity exceeding 300 cc. with spark
ignition internal combustion reciprocating piston engine
2417 870324.09 Other vehicles, of a cylinder capacity exceeding 3000 cc, with
spark ignition internal combustion reciprocating piston engine
2418 870331.01 Motor cars, new, assembled, of a cylinder capacity not exceeding
1500 cc., with compression ignition internal combustion piston
engine
2419 870331.02 Jeep and land rover type vehicles, assembled, of a cylinder
capacity not exceeding 1500 cc. with compression ignition
internal combustion piston engine
2420 870331.03 Second-hand or used motor cars, jeep and land rovers, of a
cylinder capacity not exceeding 1500 cc., with compression
ignition internal combustion piston engine
2421 870331.04 Complete units, not assembled, of a cylinder capacity not
exceeding 1500 cc, with compression ignition internal
combustion piston engine
2422 870331.05 Specialized transport vehicles, of a cylinder capacity not
exceeding 1500 cc., with compression ignition internal
combustion piston engine
2423 870332.01 Motor cars, new, assembled, of a cylinder capacity exceeding
1500 cc. but not exceeding 2500 cc., with compression ignition
internal combustion piston engine
2424 870332.02 Jeep and land rover type vehicles, assembled, of a cylinder
capacity exceeding 1500 cc. but not exceeding 2500 cc., with
compression ignition internal combustion piston engine
2425 870332.03 Second-hand or used motor cars, jeep and land rovers,
assembled, of a cylinder capacity exceeding 1500 cc. but not
exceeding 2500 cc., with compression ignition internal
combustion piston engines
2426 870332.04 Complete units, not assembled, of a cylinder capacity exceeding
1500 cc. but not exceeding 2500 cc., with compression ignition
internal combustion piston engine
2427 870332.05 Specialized transport vehicles, of a cylinder capacity exceeding
1500 cc. but not exceeding 2500 cc., with compression ignition
internal combustion piston engine
2428 870333.01 Motor car, new, assembled, of a cylinder capacity exceeding
2500 cc., with compression ignition internal combustion piston
engine
WT/DS96/8, G/L/234,
G/AG/GEN/23, G/LIC/D/21,

SI No. ITC (HS) Code Description of the products
2429 870333.02 Jeep and land rover type vehicles, assembled, of a cylinder
capacity exceeding 2500 cc., with compression ignition internal
combustion piston engine
2430 870333.03 Second-hand or used motor cars, jeep and land rovers, of a
cylinder capacity exceeding 2500 cc., with compression ignition
internal combustion piston engine
2431 870333.04 Complete units, not assembled, of a cylinder capacity exceeding
2500 cc., with compression ignition internal combustion piston
engine
2432 870333.05 Specialized transport units, of a cylinder capacity exceeding
2500 cc., with compression ignition internal combustion piston
engine
2433 870390.00 Other vehicles, principally designed for the transport of persons
2482 880400.00 Parachutes and rotochutes, parts thereof and accessories thereto
2604 Ex 950291.00 Garments and accessories for dolls, footwear and headgear, other
than parts thereof