What does Customs Tariff (Amendment) Act, 2003 Chapter LV provide?

Section Chapter LV of the Customs Tariff (Amendment) Act, 2003 (Man-made Staple Fibres) is reproduced on this page as part of the Customs Tariff (Amendment) Act, 2003. 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 Amendment Act 2003 Chapter LV - Citation 31253 - Bare Act

Section Text

CHAPTER 55

MAN-MADE STAPLE FIBRES

NOTE

Headings 5501 and 5502 apply only to man-made filament tow, consisting of parallel filaments of a uniform length equal to the length of the tow, meeting the following specifications:

(a) length of tow exceeding 2 m;

(b) twist less than 5 turns per metre;

(d) synthetic filament tow only: the tow must be drawn, that is to say, be incapable of being stretched by more than 100% of its length;

(e) total measurement of tow more than 20,000 decitex.ow of a length not exceeding 2 m is to be classified in heading 5503 or 5504.

Tariff Item	Description of goods	Unit	Rate of duty
			Standard	Preferential Areas
(1)	(2)	(3)	(4)	(5)
5501	SYNTHETIC FILAMENT TOW
5501 10 00	- Of nylon or other polyamides	kg.	20%	-
5501 20 00	- Of polyesters	kg.	20%	-
5501 30 00	- Acrylic or modacrylic	kg.	20%	-
5501 90	- Other :
5501 90 10	--- Of polypropylene	kg.	20%	-
5501 90 90	--- Other	kg.	20%	-
5502	ARTIFICIAL FILAMENT ROW
5502 00	- Artificial filament tow :
5502 00 10	--- Acetate rayon tow	kg.	20%	-
5502 00 20	--- Viscose rayon tow	kg.	20%	-
5502 00 90	--- Other	kg.	20%	-
5503	SYNTHETIC STAPLE FIBRES, NOT CARDED, COMBEDOR OTHERWISE PROCESSED FOR SPINNING
5503 10 00	- Of nylon or other polyamides	kg.	20%	-
5503 20 00	- Of polyesters	kg.	20%	-
5503 30 00	- Acrylic or modacrylic	kg.	20%	-
5503 40 00	- Of polypropylene	kg.	20%	-
5503 90	- Other :
5503 90 10	--- Polyvinyl staple fibre	kg.	20%	-
5503 90 20	--- Polyvinyl chloride staple fibre	kg.	20%	-
5503 90 90	--- Other	kg.	20%	-
5504	ARTIFICIAL STAPLE FIBRES, NOT CARDED, COMBEDOR OTHERWISE PROCESSED FOR SPINNING
5504 10 00	- Of viscose rayon	kg.	20%	-
5504 90	- Other :
5504 90 10	--- Acetate rayon staple fibre	kg.	20%	-
5504 90 20	--- Polynosic staple fibre	kg.	20%	-
5504 90 30	--- High wet modulus staple fibre	kg.	20%	-
5504 90 90	--- Other	kg.	20%	-
5505	WASTE (INCLUDING NOILS, YARN WASTE AND GARNETED STOCK) OF MAN-MADE FIBRES
5505 10	- Of synthetic fibers :
5505 10 10	--- Of acrylic	kg.	30%	-
5505 10 90	--- Other	kg.	30%	-
5505 20 00	- Of artificial fibres	kg.	30%	-
5506	SYNTHETIC STAPLE FIBRES, CARDED, COMBED OROTHERWISE PROCESSED FOR SPINWNG
5506 10 00	- Of nylon or other polyamides	kg.	20%	-
5506 20 00	- Of polyesters	kg.	20%	-
5506 30 00	- Acrylic or modacrylic	kg.	20%	-
5506 90	- Other:
5506 90 10	--- Polypropylene tops	kg.	20%	-
5506 90 90	--- Other	kg.	20%	-
5507	ARTIFICAL STAPLE FIBRES, CARDED, COMBED OR OTHERWISE*PROCESSED FOR SPINNING
5S07 00	- Artificial staple fibres, carded, combed or
	otherwise processed for spinning:
5507 00 10	--- Acetate rayon tops	kg.	20%	-
5507 00 20	--- Viscose tops	kg.	20%	-
5507 00 30	--- Polynosic tops	kg.	20%	-
5507 00 40	--- High wet modulus tops	kg.	20%	-
5507 00 90	--- Other	kg.	20%	-
5508	SEWING THREAD OF MAN-MADE STAPLE FIBRES,WHETHER OR NOT PUT UP FOR RETAIL SALE
5508 10 00	- Of synthetic staple fibres	kg.	20%	-
5508 20 00	- Of artificial staple fibres	kg.	20%	-
5509	YARN (OTHER THAN SEWING THREAD) OF SYNTHETICSTAPLE FIBRES, NOT PUT UP FOR RETAIL SALE
	- Containing 85% or more by weight of staplefibres of nylon or other polyamides:
5509 11 00	--- Single yarn	kg.	20%	-
5509 12 00	--- Multiple (folded) or cabled yarn	kg.	20%	-
	- Containing 85% or more by weight of polyesterstaple fibres :
5509 21 00	--- Single yarn	kg.	20%	-
5509 22 00	--- Multiple (folded) or cabled yarn	kg.	20%	-
	- Containing 85% or more by weight of acrylic ormodacrylic staple fibres;
5509 31 00	--- Single yarn	kg.	20%	-
5509 32 00	--- Multiple (folded) or cabled yam	kg.	20%	-
	- Other yarn, containing 85% or more by weight
	of synthetic staple fibres ;
5509 41	- Single yarn:
5509 41 10	--- Polypropylene spun yarn	kg.	20%	-
5509 41 20	--- Polyvinyl acetate spun yarn	kg.	20%	-
5509 41 30	--- Polyvinyl chloride spun yarn	kg.	20%	-
5509 41 90	--- Other	kg.	20%	-
5509 42	--- Multiple (folded) or cabled yam:
5509 42 10	--- Polypropylene spun yarn	kg.	20%	-
5509 42 20	--- Polyvinyl acetate (PVA) spun yarn	kg.	20%	-
5509 42 30	--- Polyvinyl chloride (PVC) spun yarn	kg.	20%	-
5509 42 90	--- Other	kg.	20%	-
	- Other yam, of polyester staple fibres:
5509 51 00	--- Mixed mainly or solely with artificialstaple fibres	kg.	20%	-
5509 52 00	-- Mixed mainly or solely with wool or fineanimal hair	kg.	20%	-
5509 53 00	--- Mixed mainly or solely with cotton	kg.	20%	-
5509 59 00	--- Other	kg.	20%	-
	- Other yarn, of acrylic or modacrylic staplefibres:
5509 61 00	-- Mixed mainly or solely with wool op fineanimal hair	kg.	20%	-
5509 62 00	--- Mixed mainly or solely with cotton	kg.	20%	-
5509 69 00	- Other	kg.	20%
	- Other yarn:
5509 91 00	-- Mixed mainly or solely with wool orfine animal hair	kg.	20%
5509 92 00	--- Mixed mainly or solely with cotton	kg.	20%
5509 99 00	-- Other	kg.	20%
5510	yarn (other than sewing thread) of artificialSTAPLE FIBRES, NOT PUT UP FOR RETAIL SALE
	- Containing 85% or more by weight of artificial staple fibres:
5510 11	- Single yarn:
5510 11 10	--- Viscose rayon spun yam	kg.	20%
5510 11 20	--- Acetate rayon spun yarn	kg.	20%
5510 11 90	--- Other	kg.	20%
5510 12	-- Multiple (folded) or cabled yarn:
5510 12 10	--- Viscose rayon spun yarn	kg.	20%
5510 12 20	--- Acetate rayon spun yarn	kg.	20%
5510 12 90	--- Other	kg.	20%
5510 20	- Other yam, mixed mainly or solely with wool orfine animal hair:
5510 20 10	--- Viscose rayon spun yarn	kg.	20%
5510 20 20	--- Acetate rayon spun yarn	kg.	20%
5510 20 90	--- Other	kg.	20%
5510 30	- Other yarn, mixed mainly or solely with cotton :
5510 30 10	--- Viscose rayon spun yarn	kg.	20%
5510 30 20	--- Acetate rayon spun yarn	kg.	20%
5510 30 90	--- Other	kg.	20%
5510 90	- Other yarn:
5510 90 10	--- Viscose rayon spun yarn	kg.	20%
5510 90 20	--- Acetate rayon spun yarn	kg.	20%
5510 90 90	--- Other	kg.	20%
5511	YARN (OTHER THAN SEWING THREAD) OF MAN-MADE STAPLE FIBRES, PUT UP FOR RETAIL SALE
5511 10 00	- Of synthetic staple fibres, containing 85% or more by weight of such fibres	kg.	20%or Rs. 31per kg., whichever is higher
5511 20 00	Of synthetic staple fibres, containing less than85% by weight of such fibres	kg.	20%or Rs. 31per kg., whichever is higher
5511 30	- Of artificial staple fibres:
5511 30 10	--- Containing more than 85% by weight ofstaple fibre	kg.	20%or Rs. 30per kg., whichever is higher
5511 30 90	--- Other	kg.	20%or Rs. 30per kg., whichever is higher
5512	WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES,CONTAINING 85% OR MORE BY WEIGHT OFSYNTHETIC STAPLE FIBRES
	Containing 85% or more by weight of polyesterstaple fibres:
5512 11	--- Unbleached or bleached :
5512 11 10	--- Unbleached	m²	30%
5512 11 20	--- Bleached	m²	30%
5512 19	-- Other:
5512 19 10	--- Dyed	m²	30% or Rs. 42 per sq. metre, whichever is higher	-
5512 19 20	--- Printed	m²	30% or Rs. 42 per sq. metre, whichever is higher	-
5512 19 90	--- Other	m²	30% or Rs. 42 per sq. metre, whichever is higher	-
5512 21	- Containing 85% or more by weight of acrylic or modacrylic staple fibres: --- Unbleached or bleached:
5512 21 10	--- Unbleached	m²	30%	-
5512 21 20	--- Bleached	m²	30%	-
5512 29	-- Other:
5512 29 10	--- Dyed	m²	30% or Rs. 47 per sq. metre, whichever is higher	-
5512 29 20	---- Printed	m²	30% or Rs. 47 per sq. metre, whichever is higher
5512 29 90	--- Other	m²	30% or Rs. 47 per sq. metre, whichever is higher
	- Other:
5512 91	--- Unbleached or bleached:
5512 91 10	--- Unbleached	m²	30%	-
5512 91 20	--- Bleached	m²	30%	-
55 12 99	-- Other:
5512 99 10	--- Dyed	m²	30% or Rs. 65 per kg., whichever is higher
5512 99 20	--- Printed	m²	30% or Rs. 65 per kg., whichever is higher
5512 99 90	--- Other	m²	30% or Rs. 65 per kg., whichever is higher
5513	WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, CONTAINING LESS THAN 85% BY WEIGHT OF SUCH FIBRES, MIXED MAINLY OR SOLELY WITH COTTON, OF A WEIGHT NOT EXCEEDING 170 g/m2
	Unbleached or bleached;
5513 11	--- Of polyester staple fibres, plain weave:
5513 11 10	--- - Unbleached	m²	30%
5513 11 20	--- Bleached	m²	30%	-
5513 12	--- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres:
5513 12 10	--- Unbleached	m²	30%	-
5513 12 20	--- Bleached	m²	30%	-
5513 13	-- Other woven fabrics of polyester staple fibres:
5513 13 10	--- Unbleached	m²	30%	-
5513 13 20	--- Bleached	m²	30%	-
5513 19	-- Other woven fabrics:
5513 19 10	--- Unbleached	m²	30%	-
5513 19 20	--- Bleached	m²	30%	-
	- Dyed : -- Of polyester staple fibres, plain weave
5513 21 00		m²	30% or Rs. 150 per kg., whichever is higher	-
5513 22 00	-- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	m²	30% or Rs. 1 50 per kg., whichever is higher	-
5513 23 00	-- Other woven fabrics of polyester staple fibres	m²	30% or Rs. 125 per kg. or Rs. 25 per sq mtr., whichever is highest	-
5513 29 00	--- Other woven fabrics	m²	30% or Rs. 185 per kg., whichever is higher	-
	- Of yarns of different colours:
5513 31 00	--- Of polyester staple fibres, plain weave	m²	30% or Rs. 21 per sq. metre, whichever is higher	-
5513 32 00	--- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	m²	30% or Rs. 170 per kg., whichever is higher	-
5513 33 00	--- Other woven fabrics of polyester staple fibres	m²	30% or Rs. 22 per sq. metre, whichever is higher	-
5513 39 00	--- Other woven fabrics	m²	30% or Rs. 125 per kg. or Rs. 30 per sq mtr., whichever is highest	-
	- Printed ;
5513 41 00	--- Of polyester staple fibres, plain weave	m²	30% or Rs. 25 per sq. metre, whichever is higher	-
5513 42 00	--- 3-th read or 4-thread twill, including cross twill, of polyester staple fibres	m²	30% or Rs. 12 per sq. metre, whichever is higher	-
5513 43 00	-- Other woven fabrics of polyester staple fibres	m²	30% or Rs. 20 per sq. metre, whichever is higher	-
5513 49 00	-- Other woven fabrics	m²	30% or Rs. 185 per kg., whichever is higher	-
5514	WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES, CONTAINING LESS THAN 85% BY WEIGHT OF SUCH FIBRES, MIXED MAINLY OR SOLELY WITH COTTON, OF A WEIGHT EXCEEDING 1 70 G/M²
	Unbleached or bleached :
5514 11	--- Of polyester staple fibres, plain weave:
5514 11 10	--- Unbleached	m²	30%	-
5514 11 20	--- Bleached	m²	30%	-
5514 12	--- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres:
5514 12 10	--- Unbleached	m²	30%	-
5514 12 20	--- Bleached	m²	30%	.
5514 13	--- Other woven fabrics of polyester staple fibres:
5514 13 10	--- Unbleached	m²	30%	-
5514 13 20	--- Bleached	m²	30%	-
5514 19	- Other :
5514 19 10	--- Unbleached	m²	30%	-
5514 19 20	--- Bleached	m²	30%	-
	- Dyed:
5514 21 00	--- Of polyester staple fibres, plain weave	m²	30% or Rs. 100 per kg. or Rs. 30 per sq metre, whichever is highest
5514 22 00	-- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	m²	30% or Rs. 140 per kg., whichever is higher
5514 23 00	-- Other woven fabrics of polyester staple fibres	m²	30% or Rs. 160 per kg., whichever is higher
5514 29 00	-- Other woven fabrics	m²	30% or Rs. 170 per kg., whichever is higher
	- Of yarns of different colours:
5514 31 00	-- Of polyester staple fibres, plain weave	m²	30% or Rs. 64per sq. metre, whichever is higher	-
5514 32 00	--- 3-thread or 4-thread twill, including cross twill, of polyester staple fibres	m²	30% or Rs. 43per sq. metre, whichever is higher	-
5514 33 00	--- Other woven fabrics of polyester staple fibres	m²	30% or Rs. 180per kg., whichever is higher	-
5514 39 00	-- Other woven fabrics	m²	30% or Rs. 31per sq. metre, whichever is higher	-
	- Printed:
5514 41 00	--- Of polyester staple fibres, plain weave	m²	30% or Rs. 26per sq. metre, whichever is higher	-
5514 42 00	-- 3-thread or 4-thread twill, including cross twill,of polyester staple fibres	m²	30% or Rs. 140per kg., whichever is higher	-
5514 43 00	--- Other woven fabrics of polyester staple fibres	m²	30% or Rs. 31per sq. metre, whichever is higher	-
5514 49 00	--- Other woven fabrics	m²	30% or Rs. 160per kg., whichever is higher	-
5515	OTHER WOVEN FABRICS OF SYNTHETIC STAPLE FIBRES
	- Of polyester staple fibres:
5515 11	-- Mixed mainly or solely with viscose rayon staple fibres:
5515 11 10	--- Unbleached	m²	30% or Rs. 40per sq. metre, whichever is higher	-
5515 11 20	--- Bleached	m²	30% or Rs. 40per sq. metre, whichever is higher	-
5515 11 30	--- Dyed	m²	30% or Rs. 40per sq. metre, whichever is higher	-
5515 11 40	--- Printed	m²	30% or Rs. 40per sq. metre, whichever is higher
5515 11 90	--- Other	m²	30% or Rs. 40per sq. metre, whichever is higher
5515 12	--- Mixed mainly or solely with man-madefilaments:
5515 12 10	---- Unbleached	m²	30% or Rs. 95per kg., whichever is higher
5515 12 20	--- Bleached	m²	30% or Rs. 95per kg., whichever is higher
5515 12 30	--- Dyed	m²	30% or Rs. 95per kg., whichever is higher
5515 12 40	--- Printed	m²	30% or Rs. 95per kg., whichever is higher
5515 12 90	--- Other	m²	30% or Rs. 95per kg., whichever is higher
5515 13	--- Mixed mainly or solely with wool or fine animalhair:
5515 13 10	--- Unbleached	m²	30% or Rs. 75per sq. metre, whichever is higher
5515 13 20	--- Bleached	m²	30% or Rs. 75per sq. metre, whichever is higher
5515 13 30	--- Dyed	m²	30% or Rs. 75per sq. metre, whichever is higher
5515 13 40	--- Printed	m²	30% or Rs. 75per sq. metre, whichever is higher
5515 13 90	--- Other	m²	30% or Rs. 75 per sq. metre, whichever is higher	-
5515 19	-- Other:
5515 19 10	--- Unbleached	m²	30% or Rs. 45 per sq. metre, whichever is higher	-
5515 19 20	--- Bleached	m²	30% or Rs. 45 per sq. metre, whichever is higher	-
5515 19 30	--- Dyed	m²	30% or Rs. 45 per sq. metre, whichever is higher	-
5515 19 40	-- Printed	m²	30% or Rs. 45 per sq. metre, whichever is higher	-
5515 19 90	-- Other	m²	30% or Rs. 45 per sq. metre, whichever is higher	-
	- Of acrylic or modacrylic staple fibres:
5515 21	-- Mixed mainly or solely -with man-made filaments:
5515 21 10	--- Unbleached	m²	30% or Rs. 79 per sq. metre, whichever is higher	-
5515 21 20	--- Bleached	m²	30% or Rs. 79 per sq. metre, whichever is higher	-
5515 21 30	--- Dyed	m²	30% or Rs. 79 per sq. metre, whichever is higher	-
5515 21 40	--- Printed	m²	30% or Rs. 79 per sq. metre, whichever is higher	-
5515 21 90	--- Other	m²	30% or Rs. 79 per sq. metre, whichever is higher	-
5515 22	-- Mixed mainly or solely with wool or fine animal hair:
5515 22 10	--- Unbleached	m²	30% or Rs. 140 per kg., whichever is higher	-
5515 22 20	--- Bleached	m²	30% or Rs. 140 per kg., whichever is higher	-
5515 22 30	--- Dyed	m²	30% or Rs. 140 per kg., whichever is higher	-
5515 22 40	--- Printed	m²	30% or Rs. 140 per kg., whichever is higher	-
5515 22 90	--- Other	m²	30% or Rs. 140 per kg., whichever is higher	-
5515 29	-- Other :
5515 29 10	--- Unbleached	m²	30% or Rs. 30 per sq. metre, whichever is higher	-
5515 29 20	--- Bleached	m²	30% or Rs. 30 per sq. metre, whichever is higher	-
5515 29 30	--- Dyed	m²	30% or Rs. 30 per sq. metre, whichever is higher	-
5515 29 40	--- Printed	m²	30% or Rs. 30 per sq. metre, whichever is higher	-
5515 29 90	--- Other	m²	30% or Rs. 30 per sq. metre, whichever is higher	-
	- Other woven fabrics :
5515 91	--- Mixed mainly or solely with man-made filaments :
5515 91 10	--- Unbleached	m²	30% or Rs. 57 per sq. metre, whichever is higher	-
5515 91 20	--- Bleached	m²	30% or Rs. 57per sq. metre, whichever is higher	-
5515 91 30	--- Dyed	m²	30% or Rs. 57per sq. metre, whichever is higher	-
5515 91 40	--- Printed	m²	30% or Rs. 57per sq. metre, whichever is higher	-
5515 91 90	--- Other	m²	30% or Rs. 57per sq. metre, whichever is higher	-
5515 92	--- Mixed mainly or solely with wool or fine animal hair ;
5515 92 10	--- Unbleached	m²	30% or Rs. 55per sq. metre, whichever is higher	-
5515 92 20	--- Bleached	m²	30% or Rs. 55per sq. metre, whichever is higher	-
5515 92 30	--- Dyed	m²	30% or Rs. 55per sq. metre, whichever is higher	-
5515 92 40	--- Printed	m²	30% or Rs. 55per sq. metre, whichever is higher	-
5515 92 90	--- Other	m²	30% or Rs. 55per sq. metre, whichever is higher	-
5515 99	-- Other :
5515 99 10	--- Unbleached	m²	30% or Rs. 35per sq. metre, whichever is higher
5515 99 20	--- Bleached	m²	30% or Rs. 35per sq. metre, whichever is higher	-
5515 99 30	--- Dyed	m²	30% or Rs. 35 per sq. metre, whichever is higher	-
5515 99 40	--- Printed	m²	30% or Rs. 35 per sq. metre, whichever is higher	-
5515 99 90	--- Other	m²	30% or Rs. 35 per sq. metre, whichever is higher	-
5516	WOVEN FABRICS OF ARTIFICIAL STAPLE FIBRES
	- Containing 85% or more by weight of artificial staple fibres :
5516 11	--- Unbleached or bleached :
5516 11 10	--- Unbleached	m²	30%	-
5516 11 20	--- Bleached	m²	30%	-
5516 12 00	-- Dyed	m²	30% or Rs. 35 per sq. metre, whichever is higher	-
5516 13 00	-- Of yarns of different colours	m²	30% or Rs. 40 per sq. metre, whichever is higher	-
5516 14	--- Printed :
5516 14 10	--- Spun rayon printed shantung	m²	30% or	-
			Rs. 12 per sq. metre, whichever is higher
5516 14 20	-- Spun rayon printed linen	m²	30% or Rs. 12 per sq. metre, whichever is higher	-
5516 14 90	--- Other	m²	30% or Rs. 12 per sq. metre, whichever is higher	-
	- Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with man-made filaments :
5516 21	--- Unbleached or bleached :
5516 21 10	--- Unbleached	m²	30%	-
5516 21 20	--- Bleached	m²	30%	-
5516 22 00	-- Dyed	m²	30% or Rs. 150 per kg., whichever is higher	-
5516 23 00	--- Of yams of different colours	m²	30% or Rs. 150 per kg., whichever is higher
5516 24 00	-- Printed	m²	30% or Rs. 12 per sq. metre, whichever is higher
	Containing less than 85% by weight of artificial staple fibres, mixed .mainly or solely with wool or fine animal hair :
5516 31	Unbleached or bleached :
5516 31 10	--- - Unbleached	m²	30%
5516 31 20	--- Bleached	m²	30%
5516 32 00	-- Dyed	m²	30%
5516 33 00	-- Of yarns of different colours	m²	30%
5516 34 00	-- Printed	m²	30%
	- Containing less than 85% by weight of artificial staple fibres, mixed mainly or solely with cotton:
5516 41	Unbleached or bleached :
5516 41 10	--- Unbleached	m²	30%
5516 41 20	--- Bleached	m²	30%
5516 42 00	-- Dyed	m²	30%
5516 43 00	-- Of yarns of different colours	m²	30% or Rs. 12 per sq. metre, whichever is higher
5516 44 00	- Printed	m²	30% or Rs. 12 per sq. metre, whichever is higher
	- Other :
5516 91	-- Unbleached or bleached :
5516 91 10	--- Unbleached	m²	30%
5516 91 20	--- Bleached	m²	30%
5516 92 00	- Dyed	m²	30%
5516 93 00	-- Of yarns of different colours	m²	30% or Rs. 21 per sq. metre, whichever is higher
5516 94 00	-- Printed	m²	30% or Rs. 40 per sq. metre, whichever is higher

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Customs Tariff (Amendment) Act, 2003 Chapter LV

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