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Notifying All Industry Rates (AIR) of Duty Drawback w.e.f. 23.11.2015

Customs - 110/2015 - Dated:- 16-11-2015 - Superseded vide Not. 131/2016 - Dated 31-10-2016 GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 110/2015-CUSTOMS (N.T.) New Delhi, the 16th November, 2015 G.S.R. 861 (E).- In exercise of the powers conferred by sub-section (2) of section 75 of the Customs Act, 1962 (52 of 1962), sub-section (2) of section 37 of the Central Excise Act, 1944 (1 of 1944), and section 93A and sub-section (2) of section 94 of the Finance Act, .....

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Government hereby determines the rates of drawback as specified in the Schedule annexed hereto (hereinafter referred to as the said Schedule) subject to the following notes and conditions, namely:- Notes and conditions: (1) The tariff items and descriptions of goods in the said Schedule are aligned with the tariff items and descriptions of goods in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) at the four-digit level only. The descriptions of goods given at the six digit or eig .....

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assified under the heading of artware or handicraft (of constituent material) as mentioned in the relevant Chapters; (ii) any identifiable ready to use machined part or component predominantly made of iron, steel or aluminium, made through casting or forging process, and not specifically mentioned at six digit level or more in Chapter 84 or 85 or 87, may be classified under the relevant tariff item (depending upon material composition and making process) under heading 8487 or 8548 or 8708, as th .....

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xport goods, as the case may be. (5) The figures shown in columns (5) and (7) in the said Schedule refer to the maximum amount of drawback that can be availed of per unit specified in column (3). (6) An export product accompanied with application for removal of excisable goods for export (ARE-1) and forming part of project export (including turnkey export or supplies) for which no figure is shown in column (5) and (7) in the said Schedule, shall be so declared by the exporter and the maximum amo .....

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nder the column heading Drawback when Cenvat facility has been availed refer to the drawback allowable under the Customs component. The difference between the two columns refers to the Central Excise and Service Tax component of drawback. If the rate indicated is the same in both the columns, it shall mean that the same pertains to only Customs component and is available irrespective of whether the exporter has availed of Cenvat facility or not. (8) The rates of drawback specified against the va .....

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shall not be applicable to export of a commodity or product if such commodity or product is - (a) manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962); (b) manufactured or exported in discharge of export obligation against an Advance Licence or Advance Authorisation or Duty Free Import Authorisation issued under the Duty Exemption Scheme of the relevant Export and Import Policy or the Foreign Trade Policy; 2[Provided that where exports are made agai .....

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hapter 61 and 62, are NIL, and those in Chapters 61 and 62 are as specified in the Table annexed hereto;] (c) manufactured or exported by a unit licensed as hundred per cent. Export Oriented Unit in terms of the provisions of the relevant Export and Import Policy or the Foreign Trade Policy; (d) manufactured or exported by any of the units situated in Free Trade Zones or Export Processing Zones or Special Economic Zones; (e) manufactured or exported availing the benefit of the notification No. 3 .....

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ral Excise Rules, 2002. (12) Wherever specific rates have been provided against tariff item in the said Schedule, the drawback shall be payable only if the amount is one per cent. or more of free on board value, except where the amount of drawback per shipment exceeds five hundred rupees. (13) The expression when Cenvat facility has not been availed , used in the said Schedule, shall mean that the exporter shall satisfy the following conditions, namely:- (a) the exporter shall declare, and if ne .....

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nt of Central Excise in-charge of the factory of production, to the effect that no Cenvat facility has been availed for any of the inputs or input services used in the manufacture of the export product, is produced: Provided that the certificate regarding non-availment of Cenvat facility shall not be required in the case of exports of handloom products or handicrafts (including handicrafts of brass artware) or finished leather and other export products which are unconditionally exempt from the d .....

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a verification of such declarations. (15) The term article of leather in Chapter 42 of the said Schedule shall mean any article wherein 60% or more of the outer visible surface area (excluding shoulder straps or handles or fur skin trimming, if any) is of leather notwithstanding that such article is made of leather and any other material. (16) The term dyed , wherever used in the said Schedule in relation to textile materials, shall include yarn or piece dyed or predominantly printed or coloured .....

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d containing wool and man-made fibre shall mean that content of man-made fibre in it shall be more than 15% but less than 85% by weight. The garment or made-up of cotton or wool or man-made fibre or silk shall mean that the content in it of the respective fibre is 85% or more by weight. (20) The term shirts in relation to Chapters 61 and 62 of the said Schedule shall include shirts with hood . (21) In respect of the tariff items appearing in Chapter 64 of the said Schedule, leather shoes, boots .....

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and (c) American or USA children size upto 13. (23) The drawback rates specified in the said Schedule against tariff items 711301, 711302 and 711401 shall apply only to goods exported by airfreight, post parcel or authorised courier through the Custom Houses as specified in para 4.72 of the Hand Book of Procedures, 2015-2020 published vide Public Notice No.1/ 2015-2020, dated the 1st April, 2015 of the Government of India in the Ministry of Commerce and Industry, after examination by the Customs .....

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heme of the relevant Export and Import Policy or the Foreign Trade Policy of the Government of India which provides for duty free import or replenishment or procurement from local sources of gold or silver. 1[ (24A) Notwithstanding anything contained in paragraph (7) above, the drawback rate specified in the said Schedule against tariff items 711301, 711302 and 711401 shall not be applicable to goods manufactured or exported availing CENVAT facility for any of the inputs or input services used i .....

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own (CKD) unit or semi knocked down (SKD) unit. 2. All claims for duty drawback at the rates of drawback notified herein shall be filed with reference to the tariff items and descriptions of goods shown in columns (1) and (2) of the said Schedule respectively. Where, in respect of the export product, the rate of drawback specified in the said Schedule is Nil or is not applicable, the rate of drawback may be fixed, on an application by an individual manufacturer or exporter in accordance with the .....

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awback cap shown in column (6) and (7) in the said Schedule for the tariff item corresponding to the export goods, if applicable, and determined as if it were a claim for duty drawback filed with reference to such rate and cap. 4. This notification shall come into force on the 23rd day of November, 2015. Duty Drawback Schedules 3[TABLE C D Tariff Item Description of goods Unit Drawback when Cenvat facility has not been availed Drawback when Cenvat facility has been availed Drawback Rate Drawback .....

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3 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4 610104 Of Silk (other than containing Noil silk) Piece 4.4% 139.6 1% 31.7 610105 Of Wool Piece 3.4% 126.0 0.8% 29.6 610106 Of Blend containing Wool and Man Made Fibre Piece 3.4% 106.4 0.8% 25.0 610199 Of Others Piece 3.4% 63.5 0.8% 14.9 6102 Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind- cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 6104 610201 Of C .....

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es and shorts (other than swim wear), knitted or crocheted 610301 Suits (combination comprising of at least one trouser and one jacket) 61030101 Of Cotton Piece 3.5% 112.0 0.8% 25.6 61030102 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 126.4 1% 28.7 61030103 Of Man Made Fibres Piece 4.4% 128.9 1% 29.3 61030104 Of Silk (other than containing Noil silk) Piece 4.4% 230.0 1% 52.3 61030105 Of Wool Piece 3.4% 187.6 0.8% 44.1 61030106 Of Blend containing Wool and Man Made Fibre Piece 3.4% 1 .....

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e by weight of spandex/lycra/elastane Piece 3.5% 69.2 0.8% 15.8 61030299 Of Others Piece 3.4% 63.5 0.8% 14.9 610303 Trousers, full pants 61030301 Of Cotton Piece 3.8% 50.4 0.8% 10.6 61030302 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 55.1 1% 12.5 61030303 Of Man Made Fibres Piece 4.4% 56.6 1% 12.9 61030304 Of Silk (other than containing Noil silk) Piece 4.4% 90.3 1% 20.5 61030305 Of Wool Piece 3.7% 67.0 0.9% 16.3 61030306 Of Blend containing Wool and Man Made Fibre Piece 3.9% 70.7 .....

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31.6 0.7% 6.9 61030406 Of Blend containing Wool and Man Made Fibre Piece 3.2% 31.6 0.7% 6.9 61030407 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.2% 28.0 0.7% 6.1 61030499 Of Others Piece 3.2% 26.3 0.7% 5.7 6104 Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted 610401 Suits (combination comprising of at least one trouser .....

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0.8% 15.0 61040202 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 71.3 1% 16.2 61040203 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4 61040204 Of Silk (other than containing Noil silk) Piece 4.4% 139.6 1% 31.7 61040205 Of Wool Piece 3.4% 126.0 0.8% 29.6 61040206 Of Blend containing Wool and Man Made Fibre Piece 3.4% 106.4 0.8% 25.0 61040207 Of Cotton containing 1% or more by weight of spandex/lycra/elastane Piece 3.5% 69.2 0.8% 15.8 61040299 Of Others Piece 3.4% 63.5 0.8% 14.9 610403 Dres .....

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ece 3.8% 53.2 0.8% 11.2 61040399 Of Others Piece 3.7% 48.3 0.8% 10.5 610404 Others (including capri/three- fourth pants and ensembles) 61040401 Of Cotton Piece 3.2% 26.8 0.7% 5.9 61040402 Of Blend containing Cotton and Man Made Fibre Piece 4.3% 34.9 1% 8.1 61040403 Of Man Made Fibres Piece 4.3% 35.6 1% 8.3 61040404 Of Silk (other than containing Noil silk) Piece 4.3% 64.2 1% 14.9 61040405 Of Wool Piece 3.2% 31.6 0.7% 6.9 61040406 Of Blend containing Wool and Man Made Fibre Piece 3.2% 31.6 0.7% 6 .....

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Of Blend containing Wool and Man Made Fibre Piece 3.3% 32.6 0.8% 7.9 610507 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.3% 34.7 0.8% 8.4 610599 Of Others Piece 3.3% 35.1 0.8% 8.5 6106 Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted 610601 Of Cotton Piece 3.9% 43.1 0.9% 9.9 610602 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 41.6 1.1% 9.7 610603 Of Man Made Fibres Piece 4.7% 39.9 1.1% 9.3 610604 Of Silk (other than con .....

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s and similar articles 61070101 Of Cotton Piece 3.3% 27.4 0.8% 6.6 61070102 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 38.1 1.1% 8.9 61070103 Of Man Made Fibres Piece 4.7% 40.3 1.1% 9.4 61070104 Of Silk (other than containing Noil silk) Piece 4.7% 52.6 1.1% 12.3 61070105 Of Wool Piece 3.3% 32.6 0.8% 7.9 61070106 Of Blend containing Wool and Man Made Fibre Piece 3.3% 32.6 0.8% 7.9 61070107 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.3% 28.3 0.8% 6.9 .....

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eight of spandex/lycra/ elastane Piece 3.2% 9.5 0.7% 2.1 61070299 Of Others Piece 3.2 9.0 0.7 2.0 6108 Women's or girls' slips, petticoats, briefs, panties, night dresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted 610801 Night dresses (including nightshirts), pyjamas, negligees bathrobes and dressing gowns and similar articles 61080101 Of Cotton Piece 3.3% 27.4 0.8% 6.6 61080102 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 38.1 1 .....

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4 0.7% 2.1 61080202 Of Blend containing Cotton and Man Made Fibre Piece 4.3% 10.8 1% 2.5 61080203 Of Man Made Fibres Piece 4.3% 10.4 1% 2.4 61080204 Of Silk (other than containing Noil silk) Piece 4.3% 34.5 1% 8.0 61080205 Of Wool Piece 3.2% 9.0 0.7% 2.0 61080206 Of Blend containing Wool and Man Made Fibre Piece 3.2% 9.0 0.7% 2.0 61080207 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.2% 9.5 0.7% 2.1 61080299 Of Others Piece 3.2% 9.0 0.7% 2.0 6109 T-shirts, singlets .....

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f Others Piece 3.5% 21.6 0.8% 4.9 6110 Jerseys, pullovers, cardigans, waistcoats an similar articles, knitted or crocheted 611001 Of Cotton Piece 3.5% 55.4 0.8% 12.7 611002 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 55.1 1% 12.5 611003 Of Man Made Fibres Piece 4.4% 56.6 1% 12.9 611004 Of Silk (other than containing Noil silk) Piece 4.4% 90.3 1% 20.5 611005 Of Wool Piece 3.4% 61.6 0.8% 14.5 611006 Of Blend containing Wool and Man Made Fibre Piece 3.4% 61.6 0.8% 14.5 611007 Of Cotton .....

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containing Wool and Man Made Fibre Piece 3.7% 24.4 0.9% 5.9 611107 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.7% 24.0 0.9% 5.8 611199 Of Others Piece 3.7% 22.8 0.9% 5.5 6112 Track suits, ski suits and swimwear, knitted or crocheted 611201 Of Cotton Piece 3.5% 29.0 0.8% 6.6 611202 Of Blend containing Cotton and Man Made Fibre Piece 4.2% 34.0 1% 8.1 611203 Of Man Made Fibres Piece 4.7% 40.3 1.1% 9.4 611204 Of Silk (other than containing Noil silk) Piece 4.7% 52.6 .....

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iece 4.3% 26.4 1% 6.1 611304 Of Silk (other than containing Noil silk) Piece 4.3% 34.5 1% 8.0 611305 Of Wool Piece 3.2% 22.7 0.7% 5.0 611306 Of Blend containing Wool and Man Made Fibre Piece 3.2% 22.7 0.7% 5.0 611399 Of Others Piece 3.2% 19.7 0.7% 4.3 6114 Other garments, knitted or crocheted 611401 Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted with tightening at the bottom 61140101 Of Cotton Piece 3.9% 43.1 0.9% 9.9 61140102 Of Blend containing Cotton and Man .....

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3.5% 38.7 0.8% 8.8 61140202 Of Blend containing Cotton and Man Made Fibre Piece 4.2% 37.1 1% 8.8 61140203 Of Man Made Fibres Piece 4.7% 39.9 1.1% 9.3 61140204 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 61140205 Of Wool Piece 3.5% 34.6 0.8% 7.9 61140206 Of Blend containing Wool and Man Made Fibre Piece 3.5% 34.6 0.8% 7.9 61140207 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Piece 3.6% 37.8 0.8% 8.4 61140299 Of Others Piece 3.5% 37.2 0.8% 8.5 61140 .....

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f Cotton Piece 3.1% 20.0 0.7% 4.5 61140402 Of Blend containing Cotton and Man Made Fibre Piece 4.2% 25.4 1% 6.0 61140403 Of Man Made Fibres Piece 4.2% 25.8 1% 6.1 61140404 Of Silk (other than containing Noil silk) Piece 4.2% 33.7 1% 8.0 61140405 Of Wool Piece 3.1% 22.0 0.7% 5.0 61140406 Of Blend containing Wool and Man Made Fibre Piece 3.1% 22.0 0.7% 5.0 61140407 Protective industrial wear Piece 3.1% 51.8 0.7% 11.7 61140499 Of Others Piece 3.1% 19.1 0.7% 4.3 6115 Panty hose, tights, stockings, s .....

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.9 0.7% 20.8 611507 Of Cotton containing 1% or more by weight of spandex/lycra/ elastane Kg 3.2% 89.6 0.7% 19.6 611599 Of Others Kg 3.2% 77.7 0.7% 17.0 6116 Gloves, mittens and mitts, knitted or crocheted 611601 Of Cotton Kg 3.2% 82.5 0.7% 18.1 611602 Of Blend containing Cotton and Man Made Fibre Kg 4.3% 101.4 1% 23.6 611603 Of Man Made Fibres Kg 4.3% 110.6 1% 25.7 611604 Of Silk (other than containing Noil silk) Kg 4.3% 409.4 1% 95.2 611605 Of Wool Kg 3.2% 94.9 0.7% 20.8 611606 Of Blend contain .....

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Piece 4.7% 24.9 1.1% 5.8 61170103 Of Man Made Fibres Piece 4.7% 25.5 1.1% 6.0 61170104 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 1.1% 16.4 61170105 Of Wool Piece 3.9% 24.4 0.9% 5.6 61170106 Of Blend containing Wool and Man Made Fibre Piece 3.9% 24.4 0.9% 5.6 61170199 Of Others Piece 3.9% 24.0 0.9% 5.5 611702 Others 61170201 Of Cotton Kg 3.1% 79.9 0.7% 18.1 61170202 Of Blend containing Cotton and Man Made Fibre Kg 4.2% 99.0 1% 23.6 61170203 Of Man Made Fibres Kg 4.2% 108.0 1% 25. .....

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Cotton Piece 3.5% 65.5 0.8% 15.0 620102 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 71.3 1% 16.2 620103 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4 620104 Of Silk (other than containing Noil silk) Piece 4.4% 139.6 1% 31.7 620105 Of Wool Piece 3.4% 126.0 0.8% 29.6 620106 Of Blend containing Wool and Man Made Fibre Piece 3.4% 106.4 0.8% 25.0 620199 Of Others Piece 3.4% 63.5 0.8% 14.9 6202 Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), w .....

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39;s or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear) 620301 Suits (combination comprising of at least one trouser and one jacket) 62030101 Of Cotton Piece 3.5% 112.0 0.8% 25.6 62030102 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 126.4 1% 28.7 62030103 Of Man Made Fibres Piece 4.4% 128.9 1% 29.3 62030104 Of Silk (other than containing Noil silk) Piece 4.4% 230.0 1% 52.3 62030105 Of Wool Piece 3.4% 187.6 0.8% .....

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Piece 3.4% 148 0.8% 34.8 62030207 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.5% 69.2 0.8% 15.8 62030299 Of Others Piece 3.4% 63.5 0.8% 14.9 620303 Trousers, full pants 62030301 Of Cotton Piece 3.8% 49 0.8% 10.3 62030302 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 55.1 1% 12.5 62030303 Of Man Made Fibres Piece 4.4% 61 1% 13.9 62030304 Of Silk (other than containing Noil silk) Piece 4.4% 90.3 1% 20.5 62030305 Of Wool Piece 3.7% 113 0.9% 27.5 62030306 .....

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l silk) Piece 4.3% 64.2 1% 14.9 62030405 Of Wool Piece 3.2% 31.6 0.7% 6.9 62030406 Of Blend containing Wool and Man Made Fibre Piece 3.2% 31.6 0.7% 6.9 62030407 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.2% 28.0 0.7% 6.1 62030499 Of Others Piece 3.2% 26.3 0.7% 5.7 6204 Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) 620401 Suits (combination .....

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62040201 Of Cotton Piece 3.5% 89 0.8% 20.3 62040202 Of Blend containing Cotton and Man Made Fibre Piece 4.4% 71.3 1% 16.2 62040203 Of Man Made Fibres Piece 4.4% 72.3 1% 16.4 62040204 Of Silk (other than containing Noil silk) Piece 4.4% 139.6 1% 31.7 62040205 Of Wool Piece 3.4% 126.0 0.8% 29.6 62040206 Of Blend containing Wool and Man Made Fibre Piece 3.4% 106.4 0.8% 25.0 62040207 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.5% 69.2 0.8% 15.8 62040299 Of Others Pi .....

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eight of spandex/lycra/elastane Piece 3.8% 53.2 0.8% 11.2 62040399 Of Others Piece 3.7% 48.3 0.8% 10.5 620404 Others (including capri/three- fourth pants and ensembles) 62040401 Of Cotton Piece 3.2% 39 0.7% 8.5 62040402 Of Blend containing Cotton and Man Made Fibre Piece 4.3% 34.9 1% 8.1 62040403 Of Man Made Fibres Piece 4.3% 35 1% 8.1 62040404 Of Silk (other than containing Noil silk) Piece 4.3% 64.2 1% 14.9 62040405 Of Wool Piece 3.2% 31.6 0.7% 6.9 62040406 Of Blend containing Wool and Man Mad .....

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20506 Of Blend containing Wool and Man Made Fibre Piece 3.3% 32.6 0.8% 7.9 620507 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.3% 34.7 0.8% 8.4 620599 Of Others Piece 3.3% 35.1 0.8% 8.5 6206 Women's or girls' blouses, shirts and shirt-blouses 620601 Of Cotton Piece 3.9% 42 0.9% 9.7 620602 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 41.6 1.1% 9.7 620603 Of Man Made Fibres Piece 4.7% 44 1.1% 10.3 620604 Of Silk (other than containing Noil silk) .....

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cles 62070101 Of Cotton Piece 3.3% 27.4 0.8% 6.6 62070102 Of Blend containing Cotton and Man Made Fibre Piece 4.7% 38.1 1.1% 8.9 62070103 Of Man Made Fibres Piece 4.7% 40.3 1.1% 9.4 62070104 Of Silk (other than containing Noil silk) Piece 4.7% 52.6 1.1% 12.3 62070105 Of Wool Piece 3.3% 32.6 0.8% 7.9 62070106 Of Blend containing Wool and Man Made Fibre Piece 3.3% 32.6 0.8% 7.9 62070107 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.3% 28.3 0.8% 6.9 62070199 Of Others .....

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ore by weight of spandex/ lycra/elastane Piece 3.2% 9.5 0.7% 2.1 62070299 Of Others Piece 3.2% 9.0 0.7% 2.0 6208 Women's or girls' singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles 620801 Dressing gowns, bathrobes, pyjamas, negliges, nightdresses (including nightshirts) and similar articles 62080101 Of Cotton Piece 3.3% 27.4 0.8% 6.6 62080102 Of Blend containing Cotton and Man Made Fibre Piece 4.7 .....

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s 62080201 Of Cotton Piece 3.2% 9.4 0.7% 2.1 62080202 Of Blend containing Cotton and Man Made Fibre Piece 4.3% 10.8 1% 2.5 62080203 Of Man Made Fibres Piece 4.3% 10.4 1% 2.4 62080204 Of Silk (other than containing Noil silk) Piece 4.3% 34.5 1% 8.0 62080205 Of Wool Piece 3.2% 9.0 0.7% 2.0 62080206 Of Blend containing Wool and Man Made Fibre Piece 3.2% 9.0 0.7% 2.0 62080207 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.2% 9.5 0.7% 2.1 62080299 Of Others Piece 3.2% 9. .....

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iece 3.7% 24.0 0.9% 5.8 620999 Of Others Piece 3.7% 22.8 0.9% 5.5 6210 Garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907 621001 Of Cotton Piece 3.2% 20.6 0.7% 4.5 621002 Of Blend containing Cotton and Man Made Fibre Piece 4.3% 26.0 1% 6.0 621003 Of Man Made Fibres Piece 4.3% 26.4 1% 6.1 621004 Of Silk (other than containing Noil silk) Piece 4.3% 34.5 1% 8.0 621005 Of Wool Piece 3.2% 22.7 0.7% 5.0 621006 Of Blend containing Wool and Man Made Fibre Piece 3.2% 22.7 0.7% 5.0 621 .....

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f Blend containing Wool and Man Made Fibre Piece 3.9% 38.5 0.9% 8.9 62110107 Of Cotton containing 1% or more by weight of spandex/ lycra/elastane Piece 3.9% 41.0 0.9% 9.5 62110199 Of Others Piece 3.9% 41.5 0.9% 9.6 621102 Women's or girls' tops/cami 62110201 Of Cotton Piece 3.5% 38.7 0.8% 8.8 62110202 Of Blend containing Cotton and Man Made Fibre Piece 4.2% 37.1 1% 8.8 62110203 Of Man Made Fibres Piece 4.7% 39.9 1.1% 9.3 62110204 Of Silk (other than containing Noil silk) Piece 4.7% 70.2 .....

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72.3 1% 16.4 62110304 Of Silk (other than containing Noil silk) Piece 4.4% 139.6 1% 31.7 62110305 Of Wool Piece 3.4% 126.0 0.8% 29.6 62110306 Of Blend containing Wool and Man Made Fibre Piece 3.4% 106.4 0.8% 25.0 62110399 Of Others Piece 3.4% 63.5 0.8% 14.9 621104 Protective industrial wear 62110401 Protective industrial wear overall/coverall made of cotton Piece 3.3% 85.3 0.8% 20.7 62110402 Other protective industrial wear made of cotton Piece 3.3% 55.2 0.8% 13.4 62110403 Protective industrial .....

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nd containing Cotton and Man Made Fibre Piece 4.2% 25.4 1% 6.0 62110503 Of Man Made Fibres Piece 4.2% 25.8 1% 6.1 62110504 Of Silk (other than containing Noil silk) Piece 4.2% 33.7 1% 8.0 62110505 Of Wool Piece 3.1% 22.0 0.7% 5.0 62110506 Of Blend containing Wool and Man Made Fibre Piece 3.1% 22.0 0.7% 5.0 62110599 Of Others Piece 3.1% 19.1 0.7% 4.3 6212 Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted 621201 Of .....

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.4 1% 23.6 621303 Of Man Made Fibres Kg 4.3% 110.6 1% 25.7 621304 Of Silk (other than containing Noil silk) Kg 4.3% 409.4 1% 95.2 621305 Of Wool Kg 3.2% 94.9 0.7% 20.8 621306 Of Blend containing Wool and Man Made Fibre Kg 3.2% 94.9 0.7% 20.8 621399 Of Others Kg 3.2% 77.7 0.7% 17.0 6214 Shawls, scarves, mufflers, mantillas, veils and the like 621401 Shawls, scarves, mufflers, stoles, mantillas and veils 62140101 Of Cotton Piece 3.9% 24.4 0.9% 5.6 62140102 Of Blend containing Cotton and Man Made F .....

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