Author: admin_gst

Tungsten Filaments for
C. Engineering Products
SION
Suspended vide Public Notice No. 03/2024-25 dated 03-05-2024
C1366
Tungsten Filaments for “J” Type Halogen Lamps
1 kg
1
 
Tungsten Wire (0.9mm & above dia)
1.12 kg/kg of Tungsten Filament export weight excluding the weight of the mandrel.
 
2
 
Molybdenum Wire (0.9mm & above dia)
0.85 kg/kg of Tungsten Filament export weight excluding the weight of the mandrel
 
3
 
Tungsten rod
Up to 33%

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Tungsten Filaments for Fluoroescent Tubes upto 20 watts
C. Engineering Products
SION
Suspended vide Public Notice No. 03/2024-25 dated 03-05-2024
C1371
Tungsten Filaments for Fluoroescent Tubes upto 20 watts
1000 Nos.
1
 
Tungsten Wire (Black)
36.70 gms
 
2
 
Molybdenum Wire (Black)
61.60 gms
 
3
 
Collodial Graphite
3.67 gms
Determination of the proportion of various inputs which can be used or are required in the manufacture of differe

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Tungsten Filaments for Fluoroescent Tubes 36 watts and 40 watts
C. Engineering Products
SION
C1372
Tungsten Filaments for Fluoroescent Tubes 36 watts and 40 watts
1000 Nos.
1
Tungsten Wire (Black)
41.90 gms
2
Molybdenum Wire (Black)
73.73 gms
3
Collodial Graphite
4.19 gms
Schedules
Determination of the proportion of various inputs which can be used or are required in the manufacture of different resultant products. The applicants shall ensure that the goods sought for

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Tungsten Filament for GLS Lamps- 150 WCC
C. Engineering Products
SION
Suspended vide Public Notice No. 03/2024-25 dated 03-05-2024
C1576
Tungsten Filament for GLS Lamps- 150 WCC.
1Kg
1
 
Tungsten Wire
1.2Kg
 
2
 
Molybdeneum Wire
0.85Kg
Determination of the proportion of various inputs which can be used or are required in the manufacture of different resultant products. The applicants shall ensure that the goods sought for import and actually imported

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Tungsten Carbide Inserts
C. Engineering Products
SION
C1613
Tungsten Carbide Inserts
1Kg
1
Tungsten Carbide Mixed Powder
OR
1.05 Kg/Kg content in the export product
1
a)
Tungsten Carbide Powder 99.5% min. purity
1.05 Kg/Kg content in the export product.
b)
Tantalum Carbide
1.05 Kg/Kg content in the export product
c)
Tantalum Niobium Carbide 70/30%
1.05 Kg/Kg content in the export product
d)
Cobalt Metal 98.8% Min.
1.05 Kg/Kg content in the export product.
e)
Tungsten

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Valve Seat Insert made of Alloy Steel of following Composition:-(i) Chromium 2, 4-4.8%, (ii) Molybdenum 0.36-0.72%, (iii) Tungston 0.5%, (iv) Nickel: 1.5-4.5%, (v) Cobalt: 1.6%, (vi) Boron: 0.3%, (vii) Iron and Carbon: Balance
C. Engineering Products
SION
 Suspended vide Public Notice No. 03/2024-25 dated 03-05-2024
C1658
Valve Seat Insert made of Alloy Steel of following Composition:-
(i) Chromium 2, 4-4.8%,
(ii) Molybdenum 0.36-0.72%,
(iii) Tungston 0.5%,
(iv) Nicke

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Tungsten Contact having 55%+/-2% Tungsten by weight
C. Engineering Products
SION
Suspended vide Public Notice No. 03/2024-25 dated 03-05-2024
C1687
Tungsten Contact having 55%+/-2% Tungsten by weight
1 kg.
1
 
Tungsten Rod
0.95kg
 
2
 
Abrasive Wheel
3Nos.
Determination of the proportion of various inputs which can be used or are required in the manufacture of different resultant products. The applicants shall ensure that the goods sought for import a

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Tungsten Wire (0.525 mm dia)
C. Engineering Products
SION
Suspended vide Public Notice No. 03/2024-25 dated 03-05-2024
C1933
Tungsten Wire (0.525 mm dia)
1 kg
1
 
Ammonium Paratungstate
1.74 Kg./Kg. Export of Tungsten Wire
Determination of the proportion of various inputs which can be used or are required in the manufacture of different resultant products. The applicants shall ensure that the goods sought for import and actually imported are those, which are used /r

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PCB Drills made from composite blanks of stainless steel and Tungsten Carbide of Drill Diameter, 0.3 MM to 1.5 MM
C. Engineering Products
SION
C420
PCB Drills made from composite blanks of stainless steel and Tungsten Carbide of Drill Diameter, 0.05 MM to 1.5 MM with shank dia of 3.175 MM and overall length of 38.10 MM
1000 Nos.
1
Composite Blanks of Stainless Steel and Tungsten Carbide with Dia 3.23 + 0.2 MM, Pin Dia 1.60 + 0.20 MM and Length 39 + 1.00 MM OR
1050 Nos.
1
a. Stai

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PCB Drills of Solid Tungsten Carbide of Diameter, 0.2 MM to 1.5 MM
C. Engineering Products
SION
 Suspended vide Public Notice No. 03/2024-25 dated 03-05-2024
C421
PCB Drills of Solid Tungsten Carbide of diameter 0.05 MM to 1.5 MM and with shank diameter of 3.175 MM and overall length of 38.10mm  
1000 Nos.
1
 
Solid Tungsten Carbide Blanks Dia 3.25 + 0.2 MM x Length 39 + 1.00 MM
1050 Nos.
 
2
 
Flute Grinding Diamond Wheel, Marking Solution and U

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PCB Drills made from Solid Tungsten Carbide Blanks/ Rods of Diameter 1.51 mm to 6.50 mm
C. Engineering Products
SION
 Suspended vide Public Notice No. 03/2024-25 dated 03-05-2024
C945
PCB Drills made from Solid Tungsten Carbide Blanks/ Rods of Diameter 1.51 mm to 6.50 mm 
1000 Nos.
1
 
Solid Tungsten Carbide Blanks
1000 Nos.
 
2
 
Relevant Consumables:
(Fluit Grinding Diamond Wheels)
Upto 5% of FOB Value.
Determination of the proportion of

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MRP – Abatement as a percentage of retail sale price
MRP – List of Goods
Central Excise
Click here to see the Abatement as a percentage of retail sale price
Schedules

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ADDITIONAL DUTIES OF EXCISE (GOODS OF SPECIAL IMPORTANCE)
THE ADDITIONAL DUTIES OF EXCISE (GOODS OF SPECIAL IMPORTANCE)
Central Excise
APPENDIX-I
THEADDITIONAL DUTIES OF EXCISE (GOODSOFSPECIAL IMPORTANCE) ACT, 1957(58OF1957)
THE TENTH SCHEDULE of the Finance Act, 2005
(See section 116)
'FIRST SCHEDULE
[See section 3(1)]
NOTES
1. In this Schedule,”tariff item”, “heading” ,”sub-heading” and “Chapter” mean respectively a tariff item, heading, sub-heading and Chapter in the First Schedule to the Central Excise TariffAct,1985(5of1986).
2. The rules for the interpretation of the First Schedule to the Central Excise TariffAct,1985(5of1986),the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this Schedule.
Tariff_Item
____
Description of goods
Unit
Rate of Additional Duty
(1)
(2)
(3)
(4)
1701
CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM
–
Raw sugar not contai

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11 10

Unbleached
m2
8%
5111 11 20

Bleached
m2
8%
5111 11 30

Dyed
m2
8%
5111 11 40

Printed
m2
8%
5111 11 90

Other
m2
8%
5111 19

Other :
5111 19 10

Unbleached
m2
8%
5111 19 20

Bleached
m2
8%
5111 19 30

Dyed
m2
8%
5111 19 40

Printed
m2
8%
5111 19 90

Other
m2
8%
5111 20
–
Other, mixed mainly or solely with man-made filaments :
5111 20 10

Unbleached
m2
8%
5111 20 20

Bleached
m2
8%
5111 20 30

Dyed
m2
8%
5111 20 40

Printed
m2
8%
5111 20 90

Other
m2
8%
5111 30
–
Other, mixed mainly or solely with man-made staple fibres :
5111 30 10

Unbleached
m2
8%
5111 30 20

Bleached
m2
8%
5111 30 30

Dyed
m2
8%
5111 30 40

Printed
m2
8%
5111 30 90

Other
m2
8%
5111 90
–
Other :
5111 90 10

Unbleached
m2
8%
5111 90 20

Bleached
m2
8%
5111 90 30

Dyed
m2
8%
5111 90 40

Printed
m2
8%
5111 90 90

Other
m2
8%
5112
WOVEN FABRICS OF COMBE

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hed
m2
8%
5112 90 30

Dyed
m2
8%
5112 90 40

Printed
m2
8%
5112 90 90

Other
m2
8%
5208
WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING NOT MORE THAN 200 g/m2
–
Unbleached:
5208 11

Plain weave, weighing not more than 100 g/m2 :
5208 11 10

Dhoti
m2
8%
5208 11 20

Saree
m2
8%
5208 11 30

Shirting fabrics
m2
8%
5208 11 40

Casement
m2
8%
5208 11 90

Other
m2
8%
5208 12

Plain weave, weighing more than 100 g/m2 :
5208 12 10

Dhoti
m2
8%
5208 12 20

Saree
m2
8%
5208 12 30

Shirting fabrics
m2
8%
5208 12 40

Casement
m2
8%
5208 12 50

Sheeting (takia, leopard fabrics, other than furnishing fabrics)
m2
8%
5208 12 60

Voils
m2
8%
5208 12 90

Other
m2
8%
5208 13

3-thread or 4-thread twill, including cross twill :
5208 13 10

Shirting fabrics
m2
8%
5208 13 20

Dobby fabrics
m2
8%
5208 13 90

Other
m2
8%
5208 19

Other fabrics :
5208 19

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m2
8%
5208 23

3-thread or 4-thread twill, including cross twill :
5208 23 10

Shirting fabrics
m2
8%
5208 23 20

Parmatta fabrics (including ilesia, pocketing, Italian twill)
m2
8%
5208 23 30

Shirting fabrics
m2
8%
5208 23 90

Other
m2
8%
5208 29

Other fabrics :
5208 29 10

Dhoti and saree, zari bordered
m2
8%
5208 29 20

Dedsuti, dosuti fabrics, ceretonnes and osamburge
m2
8%
5208 29 90

Other
m2
8%
–
Dyed :
5208 31

Plain weave, weighing not more than 100 g/m2 :
5208 31 10

Lungi
m2
8%
5208 31 20

Saree
m2
8%
5208 31 30

Shirting fabrics
m2
8%
5208 31 40

Casement
m2
8%
5208 31 50

Cambrics (including madapollam and jaconet)
m2
8%
5208 31 60

Mull (including limbric and willaya)
m2
8%
5208 31 70

Muslin (including lawn mulmul and organdi) of
m2
8%
carded or combed yarn
5208 31 80

Voils (excluding leno fabrics)
m2
8%
5208 31 90

Other
m2
8%
5208 32

Plain weave, weigh

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2
8%
5208 41 30

Shirting fabrics
m2
8%
5208 41 40

Bed ticking, domestic
m2
8%
5208 41 50

Furnishing fabrics (excluding pile and chenille fabrics)
m2
8%
5208 41 90

Other
m2
8%
5208 42

Plain weave, weighing more than 100 g/m2 :
5208 42 10

Bleeding Madras
m2
8%
5208 42 20

Saree
m2
8%
5208 42 30

Shirting fabrics
m2
8%
5208 42 40

Casement
m2
8%
5208 42 50

Bed ticking, domestic
m2
8%
5208 42 60

Furnishing fabrics, other than pile and chenille fabric
m2
8%
5208 42 90

Other
m2
8%
5208 43

3-thread or 4- thread twill, including cross twill :
5208 43 10

Bleading Madras
m2
8%
5208 43 20

Shirting fabrics
m2
8%
5208 43 30

Bedticking, damask
m2
8%
5208 43 40

Flannelette
m2
8%
5208 43 90

Other
m2
8%
5208 49

Other fabrics :
5208 49 10

Zari bordered sarees
m2
8%
5208 49 20

Real Madras handkerchiefs
m2
8%
5208 49 90

Other
m2
8%
–
Printed :
5208 51

Plain we

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3 10
Omitted
5208 53 20
Omitted
5208 53 90
Omitted
5208 59

Other fabrics :
5208 59 10

Zari bordered sarees
m2
8%
5208 59 90

Other
m2
8%
5209
WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY
WEIGHT OF COTTON, WEIGHING MORE THAN 200 g/m2
–
Unbleached :
5209 11

Plain weave :

Handloom :
5209 11 11
–
Dhoti
m2
8%
5209 11 12
–
Saree
m2
8%
5209 11 13
–
Casement
m2
8%
5209 11 14
–
Sheeting (takia, leopard cloth and other than furnishing)
m2
8%
5209 11 19
–
Other
m2
8%
5209 11 90

Other
m2
8%
5209 12

3-thread or 4-thread twill, including cross twill:
5209 12 10

Saree
m2
8%
5209 12 20

Shirting fabrics
m2
8%
5209 12 30

Furnishing fabrics (excluding pile and chenille fabrics)
m2
8%
5209 12 40

Seersucker
m2
8%
5209 12 50

Canvas, including duck – carded or combed yarn
m2
8%
5209 12 60

Flannelette
m2
8%
5209 12 70

Shetting (takia, leopard cloth)
m2
8%
5209 12 90

Other
m2

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31 20

Saree
m2
8%
5209 31 30

Shirting fabrics
m2
8%
5209 31 40

Furnishing fabrics(excluding pile and chenille fabrics)
m2
8%
5209 31 50

Seersucker
m2
8%
5209 31 60

Bedticking, domestic (other than hand dyed)
m2
8%
5209 31 70

Canvas (including duck), of carded or combed yarn
m2
8%
5209 31 80

Flannellete
m2
8%
5209 31 90

Other
m2
8%
5209 32

3-thread or 4-thread twill, including cross twill :
5209 32 10

Shirting fabrics
m2
8%
5209 32 20

Furnishing fabrics (excluding pile and chenille fabrics)
m2
8%
5209 32 30

Drill
m2
8%
5209 32 90

Other
m2
8%
5209 39

Other fabrics :
5209 39 10

Zari bordered sarees
m2
8%
5209 39 90

Other
m2
8%
–
Of yarns of different colours :
5209 41

Plain weave :
5209 41 10

Bleeding Madras
m2
8%
5209 41 20

Saree
m2
8%
5209 41 30

Shirting fabrics
m2
8%
5209 41 40

Furnishing fabrics (excluding pile and chenille fabrics)
m2
8%
5209 41

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thread or 4-thread twill, including cross twill :
5209 52 10

Shirting fabrics
m2
8%
5209 52 20

Furnishing fabrics (excluding pile and chenille fabrics)
m2
8%
5209 52 90

Other
m2
8%
5209 59

Other fabrics :
5209 59 10

Zari bordered saree
m2
8%
5209 59 90

Other
m2
8%
5210
WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, MIXED MAINLY OR SOLELY WITH MAN-MADE FIBRES, WEIGHING NOT MORE THAN 200 g/m2
–
Unbleached :
5210 11

Plain weave :
5210 11 10

Shirting fabrics
m2
8%
5210 11 20

Saree
m2
8%
5210 11 90

Other
m2
8%
5210 12
Omitted
5210 12 10
Omitted
5210 12 90
Omitted
5210 19 00

Other fabrics
m2
8%
–
Bleached :
5210 21

Plain weave :
5210 21 10

Shirting fabrics
m2
8%
5210 21 20

Poplin and broad fabrics
m2
8%
5210 21 30

Saree
m2
8%
5210 21 40

Shirting (including mazri)
m2
8%
5210 21 50

Voile
m2
8%
5210 21 90

Other
m2
8%
5210 22
Omitted

Omitted

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f different colours :
5210 41

Plain weave :
5210 41 10

Bleeding Madras
m2
8%
5210 41 20

Crepe fabrics (excluding crepe checks)
m2
8%
5210 41 30

Shirting fabrics
m2
8%
5210 41 40

Suitings
m2
8%
5210 41 50

Poplin and broad fabrics
m2
8%
5210 41 60

Saree
m2
8%
5210 41 70

Voils
m2
8%
5210 41 90

Other
m2
8%
5210 42
Omitted
5210 42 10
Omitted
5210 42 20
Omitted
5210 42 30
Omitted
5210 42 40
Omitted
5210 42 50
Omitted
5210 42 60
Omitted
5210 42 90
Omitted
5210 49

Other fabrics :
5210 49 10

Zari bordered saree
m2
8%
5210 49 90

Other
m2
8%
–
Printed :
5210 51

Plain weave :
5210 51 10

Shirting fabrics
m2
8%
5210 51 20

Casement
m2
8%
5210 51 30

Saree
m2
8%
5210 51 40

Poplin and broad fabrics
m2
8%
5210 51 50

Voils
m2
8%
5210 51 90

Other
m2
8%
5210 52
Omitted
5210 52 10
Omitted
5210 52 20
Omitted
5210 52 90
Omitted
5210 59

Other fabrics :
5210 5

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8%
5211 20 92
–
Dedsuti, dosuti, ceretonnes and osamburge
m2
8%
5211 20 99
–
Other
m2
8%
–
Dyed :
5211 31

Plain weave :
5211 31 10

Shirting fabrics
m2
8%
5211 31 20

Canvas (including duck) of carded or combed yarn
m2
8%
5211 31 30

Coating (including suitings)
m2
8%
5211 31 40

Flannelette
m2
8%
5211 31 50

Saree
m2
8%
5211 31 90

Other
m2
8%
5211 32

3-thread or 4-thread twill, including cross twill :
5211 32 10

Crepe fabrics including crepe checks
m2
8%
5211 32 20

Shirting fabrics
m2
8%
5211 32 30

Twill, not elsewhere specified
m2
8%
(including gaberdine)
5211 32 40

Trousers or pant fabrics
m2
8%
(excluding jeans and crepe)
5211 32 90

Other
m2
8%
5211 39

Other fabrics :
5211 39 10

Zari bordered sarees
m2
8%
5211 39 90

Other
m2
8%
–
Of yarns of different colours :
5211 41

Plain weave :
5211 41 10

Bleeding Madras
m2
8%
5211 41 20

Check shirting (excluding

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10

Crepe fabrics including crepe checks
m2
8%
5211 52 20

Shirting fabrics
m2
8%
5211 52 30

Twill, not elsewhere specified
m2
8%
(including gaberdine)
5211 52 90

Other
m2
8%
5211 59

Other fabrics :
5211 59 10

Zari bordered saree
m2
8%
5211 59 90

Other
m2
8%
5212
OTHER WOVEN FABRICS OF COTTON
–
Weighing not more than 200 g/m2 :
5212 11 00

Unbleached
m2
8%
5212 12 00

Bleached
m2
8%
5212 13 00

Dyed
m2
8%
5212 14 00

Of yarns of different colours
m2
8%
5212 15 00

Printed
m2
8%
–
Weighing more than 200 g/m2 :
5212 21 00

Unbleached
m2
8%
5212 22 00

Bleached
m2
8%
5212 23 00

Dyed
m2
8%
5212 24 00

Of yarns of different colours
m2
8%
5212 25 00

Printed
m2
8%
5407
WOVEN FABRICS OF SYNTHETIC FILAMENT YARN, INCLUDING
WOVEN FABRICS OBTAINED FROM MATERIALS OF HEADING 5404
5407 10
–
Woven fabrics obtained from high tenacity yarn of nylon or other polyamides or of polyesters :

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ter suitings
m2
8%
5407 10 39
–
Other
m2
8%

Printed :
5407 10 41
–
Parachute fabrics
m2
8%
5407 10 42
–
Tent fabrics
m2
8%
5407 10 43
–
Nylon furnishing fabrics
m2
8%
5407 10 44
–
Umbrella cloth panel fabrics
m2
8%
5407 10 45
–
Other nylon and polyamide fabrics (filament)
m2
8%
5407 10 46
–
Polyester suitings
m2
8%
5407 10 49
–
Other
m2
8%

Other :
5407 10 91
–
Parachute fabrics
m2
8%
5407 10 92
–
Tent fabrics
m2
8%
5407 10 93
–
Nylon furnishing fabrics
m2
8%
5407 10 94
–
Umbrella cloth panel fabrics
m2
8%
5407 10 95
–
Other nylon and polyamide fabrics of filament yarn
m2
8%
5407 10 96
–
Polyester suitings
m2
8%
5407 10 99
–
Other
m2
8%
5407 20
–
Woven fabrics obtained from strip or the like :
5407 20 10
–
Unbleached
m2
8%
5407 20 20
–
Bleached
m2
8%
5407 20 30
–
Dyed
m2
8%
5407 20 40
–
Printed
m2
8%
5407 20 90
–
Other
m2
8%
5407 30
–
Fabrics specified i

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Printed :
5407 44 10
–
Nylon brasso
m2
8%
5407 44 20
–
Nylon georgette
m2
8%
5407 44 30
–
Nylon tafetta
m2
8%
5407 44 40
–
Nylon sarees,
m2
8%
5407 44 90
–
Other
m2
8%
–
Other woven fabrics, containing 85% or more by weight of textured polyester filaments:
5407 51

Unbleached or bleached :

Unbleached :
5407 51 11
–
Polyester shirtings
m2
8%
5407 51 19
–
Other
m2
8%

Bleached :
5407 51 21
–
Polyester shirtings
m2
8%
5407 51 29
–
Other
m2
8%
5407 52

Dyed :
5407 52 10
–
Polyester shirtings
m2
8%
5407 52 20
–
Polyester suitings
m2
8%
5407 52 30
–
Terylene and dacron sarees
m2
8%
5407 52 40
–
Polyester sarees
m2
8%
5407 52 90
–
Other
m2
8%
5407 53 00

Of yarns of different colours
m2
8%
5407 54

Printed :
5407 54 10
–
Terylene and dacron sarees
m2
8%
5407 54 20
–
Polyester shirtings
m2
8%
5407 54 30
–
Polyester sarees
m2
8%
5407 54 90
–
Other
m2
8%
–
Other w

= = = = = = = =

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= = = = = = = =

8%
5407 81 16
–
Polyester dhoti
m2
8%
5407 81 19
–
Other
m2
8%

Bleached :
5407 81 21
–
Nylon georgette
m2
8%
5407 81 22
–
Nylon sarees
m2
8%
5407 81 23
–
Polyester shirtings
m2
8%
5407 81 24
–
Polyester suitings
m2
8%
5407 81 25
–
Terylene and dacron sarees
m2
8%
5407 81 26
–
Polyester dhoti
m2
8%
5407 81 29
–
Other
m2
8%
5407 82

Dyed :
5407 82 10

Nylon georgette
m2
8%
5407 82 20
–
Nylon sarees
m2
8%
5407 82 30
–
Polyester shirtings
m2
8%
5407 82 40
–
Polyester suitings
m2
8%
5407 82 50
–
Terylene and dacron sarees
m2
8%
5407 82 60
–
Lungies
m2
8%
5407 82 90
–
Other
m2
8%
5407 83 00

Of yarns of different colours
m2
8%
5407 84

Printed :
5407 84 10
–
Nylon georgette
m2
8%
5407 84 20
–
Nylon sarees
m2
8%
5407 84 30
–
Polyester shirtings
m2
8%
5407 84 40
–
Polyester suitings
m2
8%
5407 84 50
–
Terylene and dacron sarees
m2
8%
5407 84 60
–
Lungi

= = = = = = = =

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8 22 16
–
Rayon suitings
m2
8%
5408 22 17
–
Rayon shirtings
m2
8%
5408 22 18
–
Rayon sarees
m2
8%
5408 22 19
–
Other
m2
8%
5408 22 20
–
Fabrics of continuous filament, other than rayon
m2
8%
5408 22 90
–
Other
m2
8%
5408 23 00

Of yarns of different colours
m2
8%
5408 24

Printed :

Of rayon :
5408 24 11
–
Rayon crepe fabrics
m2
8%
5408 24 12
–
Rayon jacquards
m2
8%
5408 24 13
–
Rayon brocades
m2
8%
5408 24 14
–
Rayon georgette
m2
8%
5408 24 15
–
Rayon tafetta
m2
8%
5408 24 16
–
Rayon suitings
m2
8%
5408 24 17
–
Rayon shirtings
m2
8%
5408 24 18
–
Rayon sarees
m2
8%
5408 24 19
–
Other
m2
8%
5408 24 90
–
Other
m2
8%
–
Other woven fabrics :
5408 31

Unbleached or bleached :
5408 31 10
–
Unbleached
m2
8%
5408 31 20

Bleached
m2
8%
5408 32

Dyed :

Fabrics of rayon :
5408 32 11
–
Rayon brocades
m2
8%
5408 32 12
–
Rayon georgette
m2
8%
5408 32 13
–
Rayo

= = = = = = = =

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8%
5512 19

Other :
5512 19 10
–
Dyed
m2
8%
5512 19 20
–
Printed
m2
8%
5512 19 90
–
Other
m2
8%
–
Containing 85 % or more by weight of acrylic or modacrylic staple fibres :
5512 21

Unbleached or bleached :
5512 21 10
–
Unbleached
m2
8%
5512 21 20
–
Bleached
m2
8%
5512 29

Other :
5512 29 10
–
Dyed
m2
8%
5512 29 20
–
Printed
m2
8%
5512 29 90
–
Other
m2
8%
–
Other :
5512 91

Unbleached or bleached :
5512 91 10
–
Unbleached
m2
8%
5512 91 20
–
Bleached
m2
8%
5512 99

Other :
5512 99 10
–
Dyed
m2
8%
5512 99 20
–
Printed
m2
8%
5512 99 90
–
Other
m2
8%
5513
WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES,
CONTAINING LESS THAN 85% BY WEIGHT OF SUCH FIBRES, MIXED MAINLY OR SOLELY WITH COTTON, OF A WEIGHT NOT EXCEEDING 170 g/m2
–
Unbleached or bleached :
5513 11

Of polyester staple fibres, plain weave :
5513 11 10
–
Unbleached
m2
8%
5513 11 20
–
Bleached
m2
8%
5513 12

3 -thread or

= = = = = = = =

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THAN 85% BY WEIGHT OF SUCH FIBRES, MIXED MAINLY OR SOLELY WITH COTTON, OF A WEIGHT EXCEEDING 170 g/m2
–
Unbleached or bleached :
5514 11

Of polyester staple fibres, plain weave :
5514 11 10
–
Unbleached
m2
8%
5514 11 20
–
Bleached
m2
8%
5514 12

3 -thread or 4 -thread twill, including cross twill, of polyester staple fibres :
5514 12 10
–
Unbleached
m2
8%
5514 12 20
–
Bleached
m2
8%
5514 13
Omitted
5514 13 10
Omitted
5514 13 20
Omitted
5514 19

Other :
5514 19 10
–
Unbleached
m2
8%
5514 19 20
–
Bleached
m2
8%
–
Dyed :
5514 21 00

Of polyester staple fibres, plain weave
m2
8%
5514 22 00

3-thread or 4-thread twill, including cross
m2
8%
twill, of polyester staple fibres
5514 23 00

Other woven fabrics of polyester staple fibres
m2
8%
5514 29 00

Other woven fabrics
5514 30
–
Of yarns of different colours:
5514 30 11
–
Of polyester staple fibres, plain weave
5514 30 12
–
3-thread or 4- thread twill,

= = = = = = = =

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= = = = = = = =

2 90
–
Other
m2
8%
5515 13

Mixed mainly or solely with wool or fine animal hair :
5515 13 10
–
Unbleached
m2
8%
5515 13 20
–
Bleached
m2
8%
5515 13 30
–
Dyed
m2
8%
5515 13 40
–
Printed
m2
8%
5515 13 90
–
Other
m2
8%
5515 19

Other :
5515 19 10
–
Unbleached
m2
8%
5515 19 20
–
Bleached
m2
8%
5515 19 30
–
Dyed
m2
8%
5515 19 40
–
Printed
m2
8%
5515 19 90
–
Other
m2
8%
–
Of acrylic or modacrylic staple fibres :
5515 21

Mixed mainly or solely with man-made filaments :
5515 21 10
–
Unbleached
m2
8%
5515 21 20
–
Bleached
m2
8%
5515 21 30
–
Dyed
m2
8%
5515 21 40
–
Printed
m2
8%
5515 21 90
–
Other
m2
8%
5515 22

Mixed mainly or solely with wool or fine animal hair :
5515 22 10
–
Unbleached
m2
8%
5515 22 20
–
Bleached
m2
8%
5515 22 30
–
Dyed
m2
8%
5515 22 40
–
Printed
m2
8%
5515 22 90
–
Other
m2
8%
5515 29

Other :
5515 29 10
–
Unbleached
m2
8%
551

= = = = = = = =

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= = = = = = = =

Printed :
5516 14 10
–
Spun rayon printed shantung
m2
8%
5516 14 20
–
Spun rayon printed linen
m2
8%
5516 14 90
–
Other
m2
8%
–
Containing less than 85 % by weight of artificial staple fibres, mixed mainly
or solely with man-made filaments :
5516 21

Unbleached or bleached :
5516 21 10
–
Unbleached
m2
8%
5516 21 20
–
Bleached
m2
8%
5516 22 00

Dyed
m2
8%
5516 23 00

Of yarns of different colours
m2
8%
5516 24 00

Printed
m2
8%
–
Containing less than 85 % by weight of artificial staple fibres, mixed mainly
or solely with wool or fine animal hair :
5516 31

Unbleached or bleached :
5516 31 10
–
Unbleached
m2
8%
5516 31 20
–
Bleached
m2
8%
5516 32 00

Dyed
m2
8%
5516 33 00

Of yarns of different colours
m2
8%
5516 34 00

Printed
m2
8%
–
Containing less than 85 % by weight of artificial staple fibres, mixed
mainly or solely with cotton:
5516 41

Unbleached or bleached :
5516 41 10
–
Unbleache

= = = = = = = =

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= = = = = = = =

eft pile fabrics
m2
8%
5801 34

Warp pile fabrics, 'epingle' (uncut):
5801 34 10
–
Velvet
m2
8%
5801 34 90
–
Other
m2
8%
5801 35 00

Warp pile fabrics, cut
m2
8%
5801 36

Chenille fabrics:
5801 36 10
–
Carduroys
m2
8%
5801 36 90
–
Other
m2
8%
5802
TERRY TOWELLING AND SIMILAR WOVEN TERRY FABRICS,
OTHER THAN NARROW FABRICS OF HEADING
5806; TUFTED TEXTILE FABRICS, OTHER THAN PRODUCTS OF HEADING 5703
–
Terry towelling and similar woven terry fabrics, of cotton:
5802 11 00

Unbleached
m2
8%
5802 19

Other:
5802 19 10
–
Bleached
m2
8%
5802 19 20
–
Piece dyed
m2
8%
5802 19 30
–
Yarn dyed
m2
8%
5802 19 40
–
Printed
m2
8%
5802 19 90
–
Other
m2
8%
5802 30 00
–
Tufted textile fabrics
m2
8%
5803 00
–
Gauze, other than narrow fabrics of heading 5806 :

Of cotton :
5803 00 11
–
Unbleached
m2
8%
5803 00 12
–
Bleached
m2
8%
5803 00 13
–
Piece dyed
m2
8%
5803 00 14
–
Yarn dyed
m2
8%

= = = = = = = =

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5806 31 90
–
Other
kg.
Nil
5806 32 00

Of man-made fibres
kg.
Nil
5806 39

Of other textile materials:
5806 39 10
–
Goat hair puttis tape
kg.
Nil
5806 39 20
–
Jute webbing
kg.
Nil
5806 39 30
–
Other narrow fabrics of jute
kg.
Nil
5806 39 90
–
Other
kg.
Nil
5810
EMBROIDERY IN THE PIECE, IN STRIPS OR IN MOTIFS(MANUFACTURED WITH THE AID OF VERTICAL TYPE AUTOMATIC
SHUTTLE EMBROIDERY MACHINES OPERATED WITH POWER):
5810 10 00
–
Embroidery without visible ground
kg.
Nil
–
Other embroidery:
5810 91 00

Of cotton
kg.
Nil
5810 92

Of man-made fibres :
5810 92 10
–
Embroidered badges, motifs and the like
kg.
Nil
5810 92 90
–
Other
kg.
Nil
5810 99 00

Of other textile materials
kg.
Nil
5901
TEXTILE FABRICS COATED WITH GUM OR AMYLACEOUS SUBSTANCES,
OF A KIND USED FOR THE OUTER COVERS OF BOOKS OR THE LIKE; TRACING CLOTH; PREPARED PAINTING CANVAS; BUCKRAM AND SIMILAR STIFFENED TEXTILE FABRICS
5901 10
–
Textile fabrics coated wi

= = = = = = = =

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= = = = = = = =

–
With polyvinyl chloride:
5903 10 10
–
Imitation leather fabrics of cotton
m2
5%
5903 10 90
–
Other
m2
5%
5903 20
–
With polyurethane:
5903 20 10
–
Imitation leather fabrics, of cotton
m2
5%
5903 20 90
–
Other
m2
5%
5903 90
–
Other:
5903 90 10
–
Of cotton
m2
5%
5903 90 20
–
Polyethylene laminated jute fabrics
m2
5%
5903 90 90
–
Other
m2
5%
5907
FABRICS COVERED PARTIALLY OR FULLY WITH TEXTILE FLOCKS,
OR WITH PREPARATION CONTAINING TEXTILE FLOCKS:

Fabrics covered partially or fully with textile flocks, or with preparation
containing textile flocks:
5907 00 11
–
On the base fabrics of cotton
m2
5%
5907 00 12
–
On the base fabrics of man-made textile
m2
5%
6001
PILE FABRICS, INCLUDING “LONG PILE” FABRICS AND TERRY
FABRICS, KNITTED OR CROCHETED
6001 10
–
“Long pile” fabrics:
6001 10 10

Of cotton
kg.
8 %
6001 10 20
–
Of man-made fibres
kg.
8 %
–
Looped pile fabrics:
6001 21 00

Of cotton
kg.
8 %
6

= = = = = = = =

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= = = = = = = =

8 %
elastomeric yarn but not containing rubber thread
6004 90 00
–
Other
kg.
8 %
6005
WARP KNIT FABRICS (INCLUDING THOSE MADE ON GALLOON KNITTING
MACHINES), OTHER THAN THOSE OF HEADINGS 6001 TO 6004

Of cotton:
6005 21 00

Unbleached or bleached
kg.
8 %
6005 22 00

Dyed
kg.
8 %
6005 23 00

Of yarns of different colours
kg.
8 %
6005 24 00

Printed
kg.
8%
–
Of synthetic fibres :
6005 31 00

Unbleached or bleached
kg.
8 %
6005 32 00

Dyed
kg.
8 %
6005 33 00

Of yarns of different colours
kg.
8%
6005 34 00

Printed
kg.
8 %
–
Of artificial fibres :
6005 41 00

Unbleached or bleached
kg.
8 %
6005 42 00

Dyed
kg.
8 %
6005 43 00

Of yarns of different colours
kg.
8 %
6005 44 00

Printed
kg.
8 %
6006
OTHER KNITTED OR CROCHETED FABRICS
–
Of Cotton:
6006 21 00

Unbleached or bleached
kg.
8 %
6006 22 00

Dyed
kg.
8 %
6006 23 00

Of yarns of different colours
kg.
8 %
6006 24 00

Printed
kg.
8 %
–
O

= = = = = = = =

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Procedure applicable on import or procurement of goods and services, their admission, and clearance of goods
Rule 14
SEZ
PROCEDURE FOR ESTABLISHMENT OF SPECIAL ECONOMIC ZONE
Special Economic Zones Rules, 2006
Procedure applicable on import or procurement of goods and services, their admission, and clearance of goods. –
14. The procedures applicable to Units on import or procurement of goods and services, their admission, clearance of goods, shall apply, mutatis-mutandis, to the D

= = = = = = = =

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Export of goods and services
Section 7
FEMA
REGULATION AND MANAGEMENT OF FOREIGN EXCHANGE
Foreign Exchange Management Act, 1999
Export of goods and services.
7. (1) Every exporter of goods shall-
(a) furnish to the Reserve Bank or to such other authority a declaration in such form and in such manner as may be specified, containing true and correct material particulars, including the amount representing the full export value or, if the full export value of the goods is not ascertainable at the time of export, the value which the exporter, having regard to the prevailing market conditions, expects to receive on the sale of the goods in a market outside India;
(b) furnish to the Reserve Bank such other information as may be

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[Omitted] Distribution of business amongst Benches
Section 29
FEMA
ADJUDICATION AND APPEAL
Foreign Exchange Management Act, 1999
Distribution of business amongst Benches.
29. 1[***]
 
 
******************
NOTES:-
1.
Omitted vide Section 165 of the Finance Act, 2017 dated 31-03-2017 w.e.f. 26-05-2017 before it was read as,
“Distribution of business amongst Benches
29. Where Benches are constituted, the Chairperson may, from time to

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Regulation 3
Declaration as Regards Export of Goods and Services
FEMA
FOREIGN EXCHANGE MANAGEMENT (EXPORT OF GOODS AND SERVICES) REGULATIONS, 2000
Regulation 3 of Foreign Exchange Management (Export of Goods And Services) Regulations, 2000
3. Declaration as Regards Export of Goods and Services :-
2[(1) In case of exports taking place through Customs manual ports, every exporter of goods or software in physical form or through any other form, either directly or indirectly, to any place outside India, other than Nepal and Bhutan, shall furnish to the specified authority, a declaration in one of the forms set out in the Schedule and supported by such evidence as may be specified, containing true and correct material particulars

= = = = = = = =

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specified in these Regulations apply, the exporter may export such services without furnishing any declaration, but shall be liable to realise the amount of foreign exchange which becomes due or accrues on account of such export, and to repatriate the same to India in accordance with the provisions of the Act, and these Regulations, as also other rules and regulations made under the Act.
1[(4) Realization of export proceeds in respect of export of goods/software from third party should be duly declared by the exporter in the appropriate declaration form.]
 
 
****************
NOTES:-
1.
Inserted vide Notification No. 317/RB-2014 – dated 04-09-2014, w.e.f. 08-11-2013.
2.
Substituted vide Notification No. 342/R

= = = = = = = =

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Distribution of business amongst Commission and Benches (Omitted)
Section 23
Law of Competition
Duties, Powers and Functions of Commission
Competition Act, 2002
23. 1[****]
*****************
NOTES:-
1.
Omitted vide Competition (Amendment) Act, 2007 dated 24-09-2007 before it was read as,
"Distribution of business of Commission amongst Benches
(1) Where any Benches are constituted, the Chairperson may, from time to time, by order, make provisions as to the distribution of the business of the Commission amongst the Benches and specify the matters, which may be dealt with by each Bench.
(2) If any question arises as to whether any matter falls within the purview of the business allocated to a Bench, the decision

= = = = = = = =

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Information regarding private providers of safe deposit vaults – Reg.
F.No. V/DGST/21(9)/B&FS/01/2007 Dated:- 3-1-2008 Circular
Service Tax
Information regarding private providers of safe deposit vaults – Reg.
DIRECTORATE GENERAL OF SERVICE TAX
9th Floor, Piramal Chamber, Jijibhoy Lane, Lalbaug,
Parel, Mumbai-400012
F.No. V/DGST/21(9)/B&FS/01/2007
Dated : January 3, 2008
Subject : Information regarding private providers of safe deposit vaults – Reg.
Your attention is drawn to Section 65(105) (zm) of the Finance Act, which states “taxable service is a service provided or to be provided to a customer, by a banking company or a financial institution including a non-banking financial company or any other body corporate or any oth

= = = = = = = =

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AVASARALA TUNGSTEN LIMITED Versus COMMISSIONER OF C. EX., BANGALORE-III
Central Excise
2007 (11) TMI 313 – HIGH COURT OF KARNATAKA AT BANGALORE – 2008 (225) E.L.T. 37 (Kar.)
HIGH COURT OF KARNATAKA AT BANGALORE – HC
Dated:- 22-11-2007
7 of 2005
Central Excise
K.L. Manjunath and N. Ananda, JJ.
 
[Judgment per : K.L. Manjunath, J.]. – This appeal is by Assessee questioning the concurrent findings of the Adjudicating Authority which has been confirmed by the Commissioner of Central Excise (Appeals), Bangalore, and further confirmed by the Customs, Excise and Service Tax Appellate Tribunal, Bangalore, in Appeal No. E/680/99 dated 14-6-2004 raising the following substantial question of law :
(i) Whether the authori

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= = = = = = = =

entered within six months from the date of receipt of goods in RG. 23A Part II. Similarly the order of Adjudicating Authority has been confirmed by the Commissioner of Appeals and also by the Tribunal.
3. The learned Counsel appearing for the appellant submits, authorities below did not consider the fact that immediately after receipt of goods on 20-4-95 the same was entered in RG.23A Part I and however there was delay in making an entry in RG. 23A Part II since the unit was new one and the work was commenced later. According to the learned Counsel appearing for appellant, the Tribunal in all similar matters is taking a view that if an entry is made in RG.23A Part I it would amount to substantial compliance and credit has to be given to su

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Master Circular on Import of Goods and Services
24 – Master Circular No. / 08 /2007-08 Dated:- 2-7-2007 Master Circular
FEMA
Master Circular on Import of Goods and Services
RBI/2007-2008/24
Master Circular No. / 08 /2007-08
July 2, 2007
To,
All Banks Authorised to Deal in Foreign Exchange
Madam / Sir,
Master Circular on Import of Goods and Services
Import of Goods and Services into India is being allowed in terms of Section 5 of the Foreign Exchange Management Act 1999 (42 of 199

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Master Circular on Export of Goods and Services
25 – Master Circular No/ 09 /2007-08 Dated:- 2-7-2007 Master Circular
FEMA
Master Circular on Export of Goods and Services
RBI/2007-2008/25
Master Circular No/ 09 /2007-08
July 2, 2007
To,
All Banks Authorised to Deal in Foreign Exchange
Madam / Sir,
Master Circular on Export of Goods and Services
Export of Goods and Services from India is allowed in terms of clause (a) of sub-section (1) and sub-section (3) of Section 7 of the Foreign Exchange Management Act 1999 (42 of 1999), read with Notification No. GSR 381(E) dated May 3, 2000 and FEMA Notification 23/RB-2000 dated May 3, 2000 as amended from time to time.
2. This Master Circular consolidates the existing instructions on

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Export of Goods and Services Refund of Export Proceeds – Liberalisation
037 Dated:- 5-4-2007 Circular
FEMA
Superseded vide A.P. (DIR Series) Circular No. 20 dated 16-01-2026 w.e.f. 01-10-2026

Export of Goods and Services Refund of Export Proceeds – Liberalisation

RBI/2006-2007/313

A. P. (DIR Series) Circular No. 37

April 05,  2007

To,

All Category – I Authorised Dealer Banks

Madam / Sir,

Export of Goods and Services

Refund of Export Proceeds – Liberalisation

Attention of Authorised Dealer Category – I (AD Category – I) banks is invited to paragraph D.2 of the Annexure to A. P. (DIR Series) Circular No.12 dated September 9, 2000, in terms of which refund of export proceeds may be a

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FT / Custom authorities that no incentives have been availed by the exporter against the relevant export or the proportionate incentives availed, if any, for the relevant export have been surrendered;

iv)  obtain an undertaking from the exporter that the goods will be re-imported within three months from the date of remittance; and 

v) ensure that all procedures as applicable to normal imports are adhered to.  

3. AD Category – I banks may bring the contents of this circular to the notice of their constituents and customers concerned.

4. The directions contained in this circular have been issued under Sections 10(4) and 11(1) of the Foreign Exchange Management Act, 1999 (42 of 1999) and is without

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Elcot Power Controls Ltd. Versus Special Committee Under Section 16-D Of The Tngst Act, 1959, Chepauk, Chennai and others
VAT and Sales Tax
2007 (4) TMI 647 – MADRAS HIGH COURT – [2009] 20 VST 237 (Mad)
MADRAS HIGH COURT – HC
Dated:- 4-4-2007
W.P. Nos. 12278, 12279, 12280 of 2007
CST, VAT & Sales Tax
–
RAVIRAJA PANDIAN K. , J.
ORDER:-
K. RAVIRAJA PANDIAN J.The prayer in the writ petition No. 12278 of 2007 is for the issuance of a writ of certiorarified mandamus calling for the records on the file of the second respondent in Letter No. M3/67302/06 dated February 28, 2007 in so far as the assessment year 2000-01 under the Tamil Nadu General Sales Tax Act, 1959 is concerned, under the Central Sales Tax Act, 1956 is concerned and quash the same and further direct the first respondent to entertain the application dated January 12, 2007 submitted by the petitioner under section 16D of the Tamil Nadu General Sales Tax Act, 1959.
The prayer in the writ petition No.

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t in an identical case in W.P. No. 10416 of 2007 dated March 21, 2007 Reported as Okey Textiles v. Commissioner of Commercial Taxes [2009] 20 VST 232 (Mad)., this court has passed the following order:
"2. It is the case of the petitioner that the petitioner was the assessee under the provisions of the TNGST and CST Acts. For the assessment year 1996-97, the petitioner claimed exemption on the entire sales pertaining to export of hosiery garments. However, the second respondent after checking up the accounts, culled out certain values from the books of account for the sales of quota, industrial salt and carton boxes and assessed the same to tax, besides levying penalty by his assessment order dated March 15, 2002 without issuing any preassessment notice inviting objections to such enhancement. Such an order passed without following the mandatory provisions of issuance of pre-assessment notice as required under section 12(2) and 12(3) of the TNGST Act. On that ground, invoking the

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ot be divested by the repealed Act. The Repealed Act also categorically saves the rights of the petitioner under the TNGST Act.
3.. The learned counsel for the petitioner relied on the decision of the Supreme Court in Gammon India Ltd. v. Spl. Chief Secretary in [2006] 145 STC 1 wherein a similar contention has been raised and adjudication order has been passed by the Supreme Court by a ruling that since re-enactment of the A.P. Value Added Tax Act, 2005 and section 80 of the latter Act saved the provisions of the former in toto, the rights and liabilities which had accrued or been incurred under the Andhra Pradesh General Sales Tax Act, 1957, would continue even after its repeal. The saving section 8 of the A.P. General Clauses Act, 1981 is in pari materia of section 88 of the Tamil Nadu Value Added Tax Act, 2006. Hence, the decision relied on by the learned counsel for the petitioner would squarely apply to the facts of the present case. For the assessment year 1997-98, the vested r

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Valuation of MS and HSD sold amongst OMCs – MOU -regarding
F. No. 6/21/2003-CX.I (Pt) Dated:- 14-2-2007 Order-Instruction
Central Excise
F. No. 6/21/2003-CX.I (Pt)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Dated 14th February, 2007.
Subject:- Valuation of MS and HSD sold amongst OMCs – MOU -regarding.
Sir,
I am directed to say that with effect from 1.4.2002, the APM was dismantled and Oil Coordination Committee (OCC) was dissolved. In view of the infrastructural, operational and logistic constraints and to ensure the regular supply of the petroleum products, the Oil PSUs entered into MOUs at the behest of Ministry of Petroleum and Natural Gas, whereby any Oil Company h

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