What does Customs Tariff Act 1975 Chapter 53 provide?

Section Chapter 53 of the Customs Tariff Act 1975 (Other Vegetable Textile Fibres; Paper Yarn and Woven Fabrics of Paper Yarn) is reproduced on this page as part of the Customs Tariff Act 1975. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

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Customs Tariff Act 1975 Chapter 53 - Citation 14008 - Bare Act

Section Text

CHAPTER 53

Other Vegetable Textile Fibres; Paper Yarn and Woven Fabrics of Paper Yarn

Tariff Item		Description of goods	Unit	Rate of duty
Tariff Item		Description of goods	Unit	Std.	Prefnl. Areas
(1)		(2)	(3)	(4)	(5)
5301		Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock)
5301 10 00	-	Flax, raw or retted	kg.	30%	-
	-	Flax, broken, scutched, hackled or otherwise processed, but not spun:
5301 21 00	--	Broken or scutched	kg.	30%	-
5301 29 00	--	Other	kg.	30%	-
5301 30 00	-	Flax tow and waste	kg.	30%	-
5302		True hemp (Cannabis sativa L.),raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock)
5302 10 00	-	True hemp, raw or retted	kg.	30%	-
5302 90 00	-	Other	kg.	30%	-
5303		Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock)
5303 10	-	Jute and other textile bast fibres, raw or retted:
5303 10 10	---	Jute, raw or retted	kg.	[10%]⁴	-
5303 10 90	---	Other	kg.	[10%]⁴	-
5303 90	-	Other:
5303 90 10	---	Jute cutting	kg.	[10%]⁴	-
5303 90 90	---	Other	kg.	[10%]⁴	-
²[***]
³[5305		COCONUT, ABACA (MANILA HEMP OR MUSA TEXTILIS NEE), RAMIE AND OTHER VEGETABLE TEXTILE FIBRES, NOT ELSEWHERE SPECIFIED OR INCLUDED, RAW OR PROCESSED BUT NOT SPUN; TOW, NOILS AND WASTE OF THESE FIBRES (INCLUDING YARN WASTE AND GARNETED STOCK)
5305 00	-	Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garneted stock):
⁵[5305 00 10	--	Coir bristles fibre, coir mattress fibre, coir short fibre, coir bit fibre, decorticated coir fibre	kg.	10%	--]
5305 00 30	--	Curled or machine twisted coir fibre	kg.	[10%]⁴	--
⁶[5305 00 40	--	Coir pith, processed in value added forms like briquette, coins, neo disc, grow bags, organic manure and in loose form for use in horticulture or agriculture.	kg.	10%	--]
5305 00 50	--	Of Abaca	kg.	[10%]⁴	--
5305 00 90	--	Of others	kg.	[10%]⁴	-]
5306		Flax yarn
5306 10	-	Single:
5306 10 10	---	Put up for retail sale	kg.	[10%]⁴	-
5306 10 90	---	Other	kg.	[10%]⁴	-
5306 20	-	Multiple (folded) or cabled:
5306 20 10	---	Put up for retail sale	kg.	[10%]⁴	-
5306 20 90	---	Other	kg.	[10%]⁴	-
5307		Yarn of jute or of other textile bast fibres of heading 5303
5307 10	-	Single:
5307 10 10	---	Of jute	kg.	[10%]⁴	-
5307 10 90	---	Other	kg.	[10%]⁴	-
5307 20 00	-	Multiple (folded) or cabled	kg.	[10%]⁴	-
5308		Yarn of other vegetable textile fibres; paper yarn
5308 10	-	Coir yarn:
5308 10 10	---	Baled	kg.	[10%]⁴	-
⁷[5308 10 20	---	Spooled hanks	kg.	10%	-]
5308 10 90	---	Other	kg.	[10%]⁴	-
5308 20 00	---	True hemp yarn	kg.	[10%]⁴	-
5308 90	-	Other
5308 90 10	---	Ramie yarn	kg.	[10%]⁴	-
5308 90 90	---	Other	kg.	[10%]⁴	-
5309		Woven fabrics of flax
	-	Containing 85% or more by weight of flax:
5309 11	--	Unbleached or bleached:
5309 11 10	---	Unbleached	m²	[10%]⁴	-
5309 11 20	---	Bleached	m²	[10%]⁴	-
5309 19	--	Other:
5309 19 10	---	Dyed	m²	[10%]⁴	-
5309 19 20	---	Printed	m²	[10%]⁴	-
5309 19 90	---	Other	m²	[10%]⁴	-
	-	Containing less than 85% by weight of flax:
5309 21	--	Unbleached or bleached:
5309 21 10	---	Unbleached	m²	[10%]⁴	-
5309 21 20	---	Bleached	m²	[10%]⁴	-
5309 29	--	Other:
5309 29 10	---	Dyed	m²	[10%]⁴	-
5309 29 20	---	Printed	m²	[10%]⁴	-
5309 29 90	---	Other	m²	[10%]⁴	-
5310		Woven fabrics of jute or of other textile bast fibres of heading 5303
5310 10	-	Unbleached:
	---	Containing 100% by weight of jute:
5310 10 11	----	Carpet backing fabrics	m²	[10%]⁴	-
5310 10 12	----	Sacking fabrics	m²	[10%]⁴	-
5310 10 13	----	Hessian fabrics	m²	[10%]⁴	-
5310 10 14	----	Jute canvas	m²	[10%]⁴	-
5310 10 19	----	Other	m²	[10%]⁴	-
	---	Other:
5310 10 91	----	Woven blended fabrics containing more than 50% by weight of jute	m²	[10%]⁴	-
5310 10 92	----	Standard woven fabrics of jute containing 50% or more by weight of jute	m²	[10%]⁴	-
5310 10 93	----	Jute swim fabrics	m²	[10%]⁴	-
5310 10 99	----	Other	m²	[10%]⁴	-
5310 90	-	Other:
5310 90 10	---	Bleached	m²	[10%]⁴	-
5310 90 20	---	Decorative fabrics	m²	[10%]⁴	-
	---	Other:
5310 90 91	----	Bleached	m²	[10%]⁴	-
5310 90 92	----	Dyed	m²	[10%]⁴	-
5310 90 93	----	Printed	m²	[10%]⁴	-
5310 90 99	----	Other	m²	[10%]⁴	-
5311		Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn
5311 00	-	Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:
	---	Of other vegetable textile fibres:
5311 00 11	----	Unbleached	m²	[10%]⁴	-
5311 00 12	----	Bleached	m²	[10%]⁴	-
5311 00 13	----	Dyed	m²	[10%]⁴	-
5311 00 14	----	Printed	m²	[10%]⁴	-
⁷[5311 00 15	---	Of coir including log form and geotextiles	m²	10%	-]
5311 0019	----	Other	m²	[10%]⁴	-
	---	Of paper yarn:
5311 00 21	----	Unbleached	m²	[10%]⁴	-
5311 00 22	----	Bleached	m²	[10%]⁴	-
5311 00 23	----	Dyed	m²	[10%]⁴	-
5311 00 24	----	Printed	m²	[10%]⁴	-
5311 0029	----	Other	m²	[10%]⁴	-

________________________________________

1. Substituted by The Third Schedule of Finance Act, 2006 w.e.f. 18.04.2006.

2. Omitted by The Finance Act, 2006, w.e.f. 1.1.2007. Prior to omission, it read as under:-

"5304		Sisal and other textile fibres of the genusAgave,raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock)
5304 10	--	Sisal and other textile fibres of the genus Agave, raw:
5304 10 10	---	Sisal fibre	kg.	12.5%¹	-
5304 10 20	---	Aloe fibre	kg.	12.5%¹	-
5304 10 90	---	Other	kg.	12.5%¹	-
5304 90 00	-	Other	kg.	12.5%¹	-"

3. Substituted by The Finance Act, 2006, w.e.f. 1.1.2007. Prior to substitution, it read as under:-

"5305		Coconut, abaca (Manila hemp or Musa textilis nee),ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock)
	-	Of coconut (coir):
5305 11	--	Raw:
5305 11 10	---	Coir bristle fibre	kg.	12.5%¹	-
5305 11 20	---	Coir mattress fibre	kg.	12.5%¹	-
5305 11 30	---	Curled or machine twisted coir fibre	kg.	12.5%¹	-
5305 11 40	---	Coir pith	kg.	12.5%¹	-
5305 11 90	---	Other	kg.	12.5%¹	-
5305 19 00	--	Other:	kg.	12.5%¹	-
	-	Of Abaca:
5305 21 00	--	Raw	kg.	12.5%¹	-
5305 29 00	--	Other	kg.	12.5%¹	-
5305 90	-	Other:
5305 90 10	---	Ramie or China grass	kg.	12.5%¹	-
5305 90 90	---	Other	kg.	12.5%¹	-"

4. Substituted by The Finance Act, 2007.

5.Substituted by the Notification No. 109/2008 dated 24.09.2008 w.e.f. 1.10.2008 for the following :-

"5305 00 10	--	Coir bristles fibre	kg.	[10%]⁴	--
5305 00 20	--	Coir mattress fibre	kg.	[10%]⁴	--"

6.Substituted by the Notification No. 109/2008 dated 24.09.2008 w.e.f. 1.10.2008 for the following :-

"5305 00 40

Coir pith

kg.

[10%]⁴

--"

7.Inserted by the Notification No. 109/2008 dated 24.09.2008 w.e.f. 1.10.2008.

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Customs Tariff Act 1975 Chapter 53

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