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 NOTIFICATION No. 17/2004-Customs dated 12.1.2004
 Exemption notification for specified Upholstery fabrics and other than Upholstery fabrics

 

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) and in supersession of the notification of the Government of India in the Ministry of Finance and Company Affairs (Department of Revenue), No. 36/2003-Customs, dated the 1st March 2003 [G.S.R. 171 (E), dated the 1st March 2003], the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below and falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as are specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table.

TABLE

 

S.No.

Chapter or heading  or sub-heading or tariff item

Description of goods

 

Rate

 

 

(1)

(2)

(3)

(4)

1.

 5208 39 Upholstery fabrics 20% or Rs. 150 per kg., whichever is higher

2.

 5208 39 Other than upholstery fabrics 20%

3.

 5208 42  Upholstery fabrics 20% or Rs. 37 per sq. mtr., whichever is higher

4.

 5208 42 Other than upholstery fabrics 20% or Rs. 22 per sq. mtr., whichever is higher

5.

 5208 49  Upholstery fabrics 20% or Rs. 143 per kg., whichever is higher

6.

 5208 52  Upholstery fabrics 20% or Rs. 23 per sq. mtr., whichever is higher

7.

 5208 52  Other than upholstery fabrics 20% or Rs. 14 per sq. mtr., whichever is higher

8.

 5208 53  Upholstery fabrics 20% or Rs. 35 per sq. mtr., whichever is higher

9.

 5208 53  Other than upholstery fabrics 20% or Rs. 21 per sq. mtr., whichever is higher

10.

 5208 59  Upholstery fabrics 20% or Rs. 50 per sq. mtr., whichever is higher

11.

 5208 59  Other than upholstery fabrics 20% or Rs. 30 per sq. mtr., whichever is higher

12.

 5209 31, 5209 32 or 5209 39  Upholstery fabrics 20% or Rs. 150 per kg., whichever is higher

13.

 5209 31, 5209 32 or 5209 39  Other than upholstery fabrics 20%

14.

 5209 41  Upholstery fabrics 20% or Rs. 32 per sq. mtr., whichever is higher

15.

 5209 41 Other than upholstery fabrics 20% or Rs. 30 per sq. mtr., whichever is higher

16.

 5209 43  Upholstery fabrics 20% or Rs. 30 per sq. mtr., whichever is higher

17.

 5209 43  Other than upholstery fabrics 20% or Rs. 28 per sq. mtr., whichever is higher

18.

 5209 49  Upholstery fabrics 20% or Rs. 150 per kg., whichever is higher

19.

 5209 49  Other than upholstery fabrics 20%

20.

 5209 51 or 5209 52  Upholstery fabrics 20% or Rs. 30 per sq. mtr., whichever is higher

21.

 5209 51 or 5209 52  Other than upholstery fabrics 20% or Rs. 24 per sq. mtr., whichever is higher

22.

 5209 59  Upholstery fabrics 20% or Rs. 38 per sq. mtr., whichever is higher

23.

 5210 59 Other than upholstery fabrics 20% or Rs. 30 per sq. mtr., whichever is higher

24.

 5210 39 Upholstery fabrics 20% or Rs. 150 per kg., whichever is higher

25.

 5210 39 Other than upholstery fabrics 20%

26.

 5210 49  Upholstery fabrics 20% or Rs. 132 per kg., whichever is higher

27.

 5210 51 Upholstery fabrics 20% or Rs. 15 per sq. mtr., whichever is higher

28.

 5210 51 Other than upholstery fabrics 20% or Rs. 12 per sq. mtr., whichever is higher

29.

 5210 59 Upholstery fabrics 20% or Rs. 15 per sq. mtr., whichever is higher

30.

 5210 59 Other than upholstery fabrics 20% or Rs. 12 per sq. mtr., whichever is higher

31.

 5211 31, 5211 32 or 5211 39 Upholstery fabrics 20% or Rs. 150 per kg., whichever is higher

32.

 5211 31, 5211 32 or 5211 39 Other than upholstery fabrics 20%

33.

 5211 41  Upholstery fabrics 20% or Rs. 44 per sq. mtr., whichever is higher

34.

 5211 41 Other than upholstery fabrics 20% or Rs. 35 per sq. mtr., whichever is higher

35.

 5211 43  Upholstery fabrics 20% or Rs. 40 per sq. mtr., whichever is higher

36.

 5211 43 Other than upholstery fabrics 20% or Rs. 32 per sq. mtr., whichever is higher

37.

 5211 49 Upholstery fabrics 20% or Rs. 150 per kg., whichever is higher

38.

 5211 49 Other than upholstery fabrics 20%

39.

 5211 51, 5211 52 or 5211 59 Upholstery fabrics 20% or Rs. 18 per sq. mtr., whichever is higher

40.

 5211 51, 5211 52 or 5211 59 Other than upholstery fabrics 20% or Rs. 12 per sq. mtr., whichever is higher

41.

 5407 42 00 Upholstery fabrics 20% or Rs. 60 per sq. mtr., whichever is higher

42.

 5407 42 00 Other than upholstery fabrics 20% or Rs. 36 per sq. mtr., whichever is higher

43.

 5407 43 00  Upholstery fabrics 20% or Rs. 67 per sq. mtr., whichever is higher

44.

 5407 43 00 Other than upholstery fabrics 20% or Rs. 40 per sq. mtr., whichever is higher

45.

 5407 44 00  Upholstery fabrics 20% or Rs. 58 per sq. mtr., whichever is higher

46.

 5407 44 00 Other than upholstery fabrics 20% or Rs. 35 per sq. mtr., whichever is higher.

47.

 5407 52  Upholstery fabrics 20% or Rs. 38 per sq. mtr., whichever is higher

48.

 5407 52 Other than upholstery fabrics 20% or Rs. 23 per sq. mtr., whichever is higher

49.

 5407 53 00  Upholstery fabrics 20% or Rs. 50 per sq. mtr., whichever is higher

50.

 5407 53 00 Other than upholstery fabrics 20% or Rs. 30 per sq. mtr., whichever is higher

51.

 5407 61 Other than upholstery fabrics 20%

52.

 5407 69 00 Upholstery fabrics 20% or Rs. 60 per sq. mtr., whichever is higher

53.

 5407 69 00 Other than upholstery fabrics 20% or Rs. 36 per sq. mtr., whichever is higher

54.

 5407 73 00  Upholstery fabrics 20% or Rs. 60 per sq. mtr., whichever is higher

55.

 5407 73 00 Other than upholstery fabrics 20% or Rs. 36 per sq. mtr., whichever is higher

56.

 5407 74 00 Upholstery fabrics 20% or Rs. 38 per sq. mtr., whichever is higher

57.

 5407 74 00 Other than upholstery fabrics 20% or Rs. 23 per sq. mtr., whichever is higher

58.

 5407 82  Upholstery fabrics 20% or Rs. 42 per sq. mtr., whichever is higher

59.

 5407 82 Other than upholstery fabrics 20% or Rs. 25 per sq. mtr., whichever is higher

60.

 5407 83 00  Upholstery fabrics 20% or Rs. 67 per sq. mtr., whichever is higher

61.

 5407 83 00 Other than upholstery fabrics 20% or Rs. 40 per sq. mtr., whichever is higher

62.

 5407 84  Upholstery fabrics 20% or Rs. 38 per sq. mtr., whichever is higher

63.

 5407 84 Other than upholstery fabrics 20% or Rs. 23 per sq. mtr., whichever is higher

64.

 5407 92 00  Upholstery fabrics 20% or Rs. 67 per sq. mtr., whichever is higher

65.

 5407 92 00 Other than upholstery fabrics 20% or Rs. 40 per sq. mtr., whichever is higher

66.

 5407 93 00 Upholstery fabrics 20% or Rs. 45 per sq. mtr., whichever is higher

67.

 5407 93 00 Other than upholstery fabrics 20% or Rs. 27 per sq. mtr., whichever is higher

68.

 5407 94 00 Upholstery fabrics 20% or Rs. 67 per sq. mtr., whichever is higher

69.

 5407 94 00 Other than upholstery fabrics 20% or Rs. 40 per sq. mtr., whichever is higher

70.

 5408 22  Upholstery fabrics 20% or Rs. 45 per sq. mtr., whichever is higher

71.

 5408 22 Other than upholstery fabrics 20% or Rs. 27 per sq. mtr., whichever is higher

72.

 5408 23 00 Upholstery fabrics 20% or Rs. 47 per sq. mtr., whichever is higher

73.

 5408 23 00 Other than upholstery fabrics 20% or Rs. 28 per sq. mtr., whichever is higher

74.

 5408 24  Upholstery fabrics 20% or Rs. 87 per sq. mtr., whichever is higher

75.

 5408 24 Other than upholstery fabrics 20% or Rs. 52 per sq. mtr., whichever is higher

76.

 5512 19 Upholstery fabrics 20% or Rs. 42 per sq. mtr., whichever is higher

77.

 5512 19  Other than upholstery fabrics 20% or Rs. 25 per sq. mtr., whichever is higher

78.

 5512 29  Upholstery fabrics 20% or Rs. 47 per sq. mtr., whichever is higher

79.

 5512 29  Other than upholstery fabrics 20% or Rs. 28 per sq. mtr., whichever is higher

80.

 5512 99  Upholstery fabrics 20% or Rs. 54 per kg., whichever is higher

81.

 5513 21 00  Upholstery fabrics 20% or Rs. 107 per kg., whichever is higher

82.

 5513 23 00  Upholstery fabrics 20% or Rs. 125 per kg., whichever is higher

83.

 5513 23 00  Other than upholstery fabrics 20% or Rs. 25 per sq. mtr., whichever is higher

84.

 5513 39 00   Upholstery fabrics 20% or Rs. 125 per kg., whichever is higher

85.

 5513 39 00  Other than upholstery fabrics 20% or Rs. 30 per sq. mtr., whichever is higher

86.

 5513 41 00   Upholstery fabrics 20% or Rs. 25 per sq. mtr., whichever is higher

87.

 5513 41 00  Other than upholstery fabrics 20% or Rs. 15 per sq. mtr., whichever is higher

88.

 5514 21 00 Upholstery fabrics 20% or Rs. 100 per kg., whichever is higher

89.

 5514 21 00 Other than upholstery fabrics 20% or Rs. 30 per sq. mtr., whichever is higher

90.

  5514 22 00 Upholstery fabrics 20% or Rs. 100 per kg., whichever is higher

91.

 5514 23 00  Upholstery fabrics 20% or Rs. 114 per kg., whichever is higher

92.

 5514 29 00  Upholstery fabrics 20% or Rs. 121 per kg., whichever is higher

93.

 5514 31 00  Upholstery fabrics 20% or Rs. 64 per sq. mtr., whichever is higher

94.

 5514 31 00  Other than upholstery fabrics 20% or Rs. 45 per sq. mtr., whichever is higher

95.

 5514 32 00 Upholstery fabrics 20% or Rs. 43 per sq. mtr., whichever is higher

96.

 5514 32 00  Other than upholstery fabrics 20% or Rs. 26 per sq. mtr., whichever is higher

97.

 5514 49 00  Upholstery fabrics 20% or Rs. 114 per kg., whichever is higher

98.

 5515 21  Upholstery fabrics 20% or Rs. 79 per sq. mtr., whichever is higher

99.

 5515 21  Other than upholstery fabrics 20% or Rs. 55 per sq. mtr., whichever is higher

100.

 5515 91  Upholstery fabrics 20% or Rs. 57 per sq. mtr., whichever is higher

101.

 5515 91 Other than upholstery fabrics 20% or Rs. 40 per sq. mtr., whichever is higher

102.

  5516 22 00 or 5516 23 00 Upholstery fabrics  20% or Rs. 150 per kg., whichever is higher

103.

 5516 22 00 or 5516 23 00 Other than upholstery fabrics 20%

104.

 5801 10  Upholstery fabrics 20% or Rs. 210 per sq. mtr., whichever is higher

105.

 5801 22  Upholstery fabrics 20% or Rs. 75 per sq. mtr., whichever is higher

106.

 5801 22  Other than upholstery fabrics 20% or Rs. 70 per sq. mtr., whichever is higher

107.

 5801 23 00 Upholstery fabrics 20% or Rs. 80 per sq. mtr., whichever is higher

108.

 5801 25 00  Upholstery fabrics 20% or Rs. 120 per sq. mtr., whichever is higher

109.

 5801 26 00  Upholstery fabrics 20% or Rs. 180 per sq. mtr., whichever is higher

110.

 5801 31 00  Upholstery fabrics 20% or Rs. 75 per sq. mtr., whichever is higher

111.

 5801 33 00  Upholstery fabrics 20% or Rs. 150 per sq. mtr., whichever is higher

112.

 5801 36   Upholstery fabrics 20% or Rs. 130 per sq. mtr., whichever is higher

113.

 5801 90  Upholstery fabrics 20% or Rs. 35 per sq. mtr., whichever is higher

114.

 5802 30 00  Upholstery fabrics 20% or Rs. 150 per kg., whichever is higher

115.

 5802 30 00  Other than upholstery fabrics 20%

 

 

Explanation.- For the purposes of this notification:-

1.       "Upholstery fabrics" means material used on furniture or used to cover walls, as curtains or wall hangings and includes fabric coverings and treatments in automobiles, airplanes or railroad passenger cars.

2.        The rate specified in column (4) of the Table above is ad valorem rate unless otherwise specified therein.

[F.No. 349/1/2004-TRU]

 

(G.S. Karki)

Under Secretary to the Government of India