30th December, 2006

 

Notification  No. 138/2006-CUSTOMS

 

G.S.R. (E).-    In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act,1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.14/2006-Customs, dated the 1st March, 2006 namely:-

 

            In the said notification, in the TABLE,-

 

(i)                  for S.No. 8, and the entries relating thereto, the following S.No. and entries shall be substituted, namely:-

 

“8

5208 59

Upholstery fabrics of 3-thread or 4-thread twill including cross-twill

12.5% or Rs. 35 per sq. mtr., whichever is higher”;

 

(ii)                for S.No. 9, and the entries relating thereto, the following  S.No. and entries shall be substituted, namely:-

 

“9

5208 59

Other than upholstery fabrics, of 3-thread or 4-thread twill including cross-twill

12.5% or Rs. 21 per sq. mtr., whichever is higher”;

 

 

(iii)               for S. No. 10, and the entries relating thereto, the following S.No. and entries shall be substituted, namely:-

 

“10

5208 59

Upholstery fabrics other than those figuring at S. No.8 above

12.5% or Rs. 50 per sq. mtr., whichever is higher”;

 

(iv)              for S. No. 11, and the entries relating thereto, the following  S.No. and entries shall be substituted, namely:-

 

“11

5208 59

Other than Upholstery fabrics, other than those figuring at S. No.9 above

12.5% or Rs. 30 per sq. mtr., whichever is higher”;

 

 

(v)                for S. No. 26, and the entries relating thereto, the following  shall be substituted, namely:-

 

“26

5210 49

Upholstery fabrics, other than 3-thread or 4-thread twill including cross-twill

12.5% or Rs. 132 per kg., whichever is higher”;

 

 

(vi)              for S. No. 29, and the entries relating thereto, the following  S.No. and entries shall be substituted, namely:-

 

“29

5210 59

Upholstery fabrics, other than 3-thread or 4-thread twill including cross-twill

12.5% or Rs. 15 per sq. mtr., whichever is higher”;

 

 

(vii)             for S. No. 30, and the entries relating thereto, the following  S.No. and entries shall be substituted, namely:-

 

“30

5210 59

Other than Upholstery fabrics, other than 3-thread or 4-thread twill including cross-twill

12.5% or Rs. 12 per sq. mtr., whichever is higher”;

 

 

(viii)           for S. No. 82, and the entries relating thereto, the following  S.No. and entries shall be substituted, namely:-

 

“82

5513 23 00

Upholstery fabrics, other than 3-thread or 4-thread twill including cross-twill, of polyester staple fibres

12.5% or Rs.125 per kg., whichever is higher”;

 

 

(ix)              for S. No. 83, and the entries relating thereto, the following  S.No. and entries shall be substituted, namely:-

 

“83

5513 23 00

Other than upholstery fabrics, other than 3-thread or 4-thread twill including cross-twill of polyester staple fibres

12.5% or Rs. 25 per sq. mtr., whichever is higher”;

 

(x)                for S. No. 84, and the entries relating thereto, the following  S.No. and entries shall be substituted, namely:-

 

“84

5513 39 00

Upholstery fabrics, other than:-

(a) 3-thread or 4-thread twill including cross-twill of polyester staple fibres; and

(b) other woven fabrics of polyester staple fibres

12.5% or Rs. 125 per kg., whichever is higher”;

 

 

(xi)              for S. No. 85, and the entries relating thereto, the following  S.No. and entries shall be substituted, namely:-

 

“85

5513 39 00

Other than upholstery fabrics, other than:-

(a) 3-thread or 4-thread twill including cross-twill of polyester staple fibres; and

(b) other woven fabrics of polyester staple fibres

12.5% or Rs. 30 per sq. mtr., whichever is higher”;

 

 

(xii)             for S. No. 93, and the entries relating thereto, the following S.No. and entries shall be substituted, namely:-

 

“93

5514 30 11

Upholstery fabrics

12.5% or Rs. 64 per sq. mtr., whichever is higher”;

(xiii)           for S. No. 94, and the entries relating thereto, the following  S.No. and entries shall be substituted, namely:-

 

94

5514 30 11

Other than upholstery fabrics

12.5% or Rs. 45 per sq. mtr., whichever is higher

 

(xiv)           for S. No. 95, and the entries relating thereto, the following  S.No. and entries shall be substituted, namely:-

 

“95

5514 30 12

Upholstery fabrics

12.5% or Rs. 43 per sq. mtr., whichever is higher”;

 

(xv)            for S. No. 96, and the entries relating thereto, the following S.No. and entries shall be substituted, namely:-

 

“96

5514 30 12

Other than upholstery fabrics

12.5% or Rs. 26 per sq. mtr., whichever is higher”.

 

2.         This notification shall come into force with effect from the 1st day of January, 2007.

 

F.No.528/5/2006-Cus(TU)

Note: The principal notification No. 14/2006-Customs, dated the 1st March, 2006, was published in the Gazette of India, Extraordinary, vide G.S.R.86(E), dated the 1st March, 2006

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