November 22, 2006

 

Notification No. 115 /2006-Customs (N.T.)

 

 G.S.R.       (E). - In exercise of the powers conferred by sub-section (3) of section 75 of the Customs Act, 1962 (52 of 1962), sub-section (2A) of section 37 of the Central Excise Act, 1944 (1 of 1944) and sub-section 3 of section 94 of the Finance Act,1994 (32 of 1994) and in pursuance of  rule 3, 4 and 5  of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the Central Government, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.81/2006-CUSTOMS (N.T.), dated the  13th July, 2006 (hereinafter referred  to as  the  said  notification), with effect from 15th day of July, 2006, namely:-

 

(1)        In the said notification, after paragraph 2 under the heading    “Conditions”, the following paragraph shall be inserted, namely: -

 

“2A.     Notwithstanding anything contained in the said Schedule, all artware and handicraft items shall be classified under the heading of artware/handicraft (of constituent material) as mentioned in the relevant chapters.”.


(2)        In the   Schedule to the said notification, -

 

(a)        In Chapter 61, for the tariff items and the entries relating thereto, the following tariff items and the entries shall be substituted, namely:-

 

1.

2.

3.

4.

5.

6.

7.

“6101

Men's or boys' overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading  6103

 

 

 

 

 

610101

Of Cotton

piece

7%

37

2.2%

11.7

610102

Of Blend containing Cotton and Man Made Fibre

piece

7.5%

35

2.1%

9.8

610103

Of Man Made Fibres

piece

8.1%

34

2.1%

8.9

610104

Of Silk (other than containing Noil silk)

piece

7%

55

3.4%

26.8

610105

Of Noil Silk

piece

7%

14

3.4%

6.8

610106

Of Wool

piece

7%

37

2.7%

14.3

610107

Of others

piece

7%

30

2.1%

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 Cotton

piece

7%

37

2.2%

11.7

610202

Of Blend containing Cotton and Man Made Fibre

piece

7.5%

35

2.1%

9.8

610203

Of Man Made Fibres

piece

8.1%

34

2.1%

8.9

610204

Of Silk (other than containing Noil silk)

piece

7%

55

3.4%

26.8

610205

Of Noil Silk

piece

7%

14

3.4%

6.8

610206

Of Wool

piece

7%

37

2.7%

14.3

610207

Of others

piece

7%

30

2.1%

9

6103

Men's or boys' suits, ensembles, jackets,blazers, trousers, bib and brace overalls, breeches and shorts (other than swim wear), knitted or crocheted

 

 

 

 

 

610301

Suits, ensembles, jackets,blazers, trousers

 

 

 

 

 

61030101

Of  Cotton

piece

7%

37

2.2%

11.7

61030102

Of Blend containing Cotton and Man Made Fibre

piece

7.5%

35

2.1%

9.8

61030103

Of Man Made Fibres

piece

8.1%

34

2.1%

8.9

61030104

Of Silk (other than containing Noil silk)

piece

7%

55

3.4%

26.8

61030105

Of Noil Silk

piece

7%

14

3.4%

6.8

61030106

Of Wool

piece

7%

37

2.7%

14.3

61030107

Of others

piece

7%

30

2.1%

9

610302

Others

 

 

 

 

 

61030201

Of Cotton

piece

7%

31

2.2%

9.8

61030202

Of Blend containing Cotton and Man Made Fibre

piece

7.5%

32

2.1%

9

61030203

Of Man Made Fibres

piece

8.1%

34

2.1%

8.9

61030204

Of Silk (other than containing Noil silk)

piece

7%

43

3.4%

20.9

61030205

Of Noil Silk

piece

7%

11

3.4%

5.4

61030206

Of Wool

piece

7%

37

2.7%

14.3

61030207

Of others

piece

7%

23

2.1%

6.9

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, ensembles, jackets,blazers, trousers

 

 

 

 

 

61040101

Of Cotton

piece

7%

37

2.2%

11.7

61040102

Of Blend containing Cotton and Man Made Fibre

piece

7.5%

35

2.1%

9.8

61040103

Of Man Made Fibres

piece

8.1%

34

2.1%

8.9

61040104

Of Silk (other than containing Noil silk)

piece

7%

55

3.4%

26.8

61040105

Of Noil Silk

piece

7%

14

3.4%

6.8

61040106

Of Wool

piece

7%

37

2.7%

14.3

61040107

Of others

piece

7%

30

2.1%

9

610402

Others

 

 

 

 

 

61040201

Of Cotton

piece

7%

31

2.2%

9.8

61040202

Of Blend containing Cotton and Man Made Fibre

piece

7.5%

32

2.1%

9

61040203

Of Man Made Fibres

piece

8.1%

34

2.1%

8.9

61040204

Of Silk (other than containing Noil silk)

piece

7%

43

3.4%

20.9

61040205

Of Noil Silk

piece

7%

11

3.4%

5.4

61040206

Of Wool

piece

7%

37

2.7%

14.3

61040207

Of others

piece

7%

23

2.1%

6.9

6105

Men's or boys' shirts, knitted or crocheted

 

 

 

 

 

610501

Of Cotton

piece

7%

31

2.2%

9.8

610502

Of Blend containing Cotton and Man Made Fibre

piece

7.5%

32

2.1%

9

610503

Of Man Made Fibres

piece

8.1%

34

2.1%

8.9

610504

Of Silk (other than containing Noil silk)

piece

7%

43

3.4%

 20.9

610505

Of Noil Silk

piece

7%

11

3.4%

5.4

610506

Of Wool

piece

7%

37

2.7%

14.3

610507

Of others

piece

7%

23

2.1%

6.9

6106

Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted

 

 

 

 

 

610601

Of Cotton

piece

7%

31

2.2%

9.8

610602

Of Blend containing Cotton and Man Made Fibre

piece

7.5%

32

2.1%

9

610603

Of Man Made Fibres

piece

8.1%

34

2.1%

8.9

610604

Of Silk (other than containing Noil silk)

piece

7%

43

3.4%

20.9

610605

Of Noil Silk

piece

7%

11

3.4%

5.4

610606

Of Wool

piece

7%

37

2.7%

14.3

610607

Of others

piece

7%

23

2.1%

6.9

6107

Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted

 

 

 

 

 

610701

Night shirts, pyjamas, bath robes and dressing gowns,underpants and similar articles

 

 

 

 

 

61070101

Of Cotton

piece

7%

23

2.2%

7.3

61070102

Of Blend containing Cotton and Man Made Fibre

piece

7.5%

24

2.1%

6.8

61070103

Of Man Made Fibres

piece

8.1%

27

2.1%

7

61070104

Of Silk (other than containing Noil silk)

piece

7%

43

3.4%

20.9

61070105

Of Noil Silk

piece

7%

11

3.4%

5.4

61070106

Of Wool

piece

7%

30

2.7%

11.6

61070107

Of others

piece

7%

23

2.1%

6.9

610702

Others (briefs and similar articles)

 

 

 

 

 

61070201

Of Cotton

piece

7%

9

2.2%

2.9

61070202

Of Blend containing Cotton and Man Made Fibre

piece

7.5%

10

2.1%

2.8

61070203

Of Man Made Fibres

piece

8.1%

11

2.1%

2.9

61070204

Of Silk (other than containing Noil silk)

piece

7%

37

3.4%

18

61070205

Of Noil Silk

piece

7%

13

3.4%

6.3

61070206

Of Wool

piece

7%

11

2.7%

4.3

61070207

Others

piece

7%

9

2.1%

2.7

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, pyjamas, negligees,  bath robes, dressing gowns, slips, petticoats and similar articles

 

 

 

 

 

61080101

Of Cotton

piece

7%

23

2.2%

7.3

61080102

Of Blend containing Cotton and Man Made Fibre

piece

7.5%

24

2.1%

6.8

61080103

Of Man Made Fibres

piece

8.1%

27

2.1%

7

61080104

Of Silk (other than containing Noil silk)

piece

7%

43

3.4%

21

61080105

Of Noil Silk

piece

7%

11

3.4%

5.4

61080106

Of Wool

piece

7%

30

2.7%

11.6

61080107

Of others

piece

7%

23

2.1%

6.9

610802

Others  ( briefs, panties and similar articles)

 

 

 

 

 

61080201

Of Cotton

piece

7%

9

2.2%

2.9

61080202

Of Blend containing Cotton and Man Made Fibre

piece

7.5%

10

2.1%

2.8

61080203

Of Man Made Fibres

piece

8.1%

11

2.1%

2.9

61080204

Of Silk (other than containing Noil silk)

piece

7%

37

3.4%

18

61080205

Of Noil Silk

piece

7%

13

3.4%

6.4

61080206

Of Wool

piece

7%

11

2.7%

4.3

61080207

Others

piece

7%

9

2.1%

2.7