CHAPTER 50
SILK
| Tariff Item | Description of goods | Unit | Rate of duty | |
| (1) | (2) | (3) | (4) | |
| 5001 00 00 | SILK-WORM COCOONS SUITABLE FOR REELING | KG. | NIL | |
| 5002 | RAW SILK (NOT THROWN) | |||
| 5002 00 | - | Raw silk (not thrown) : | ||
| 5002 00 10 | --- | Mulberry raw silk | kg. | Nil |
| 5002 00 20 | --- | Mulberry dupion silk | kg. | Nil |
| 5002 00 30 | --- | Non-mulberry silk | kg. | Nil |
| 5003 | SILK WASTE (INCLUDING COCOONS UNSUITABLE FOR REELING, YARN WASTE AND GARNETTED STOCK) | |||
| 1[5003 00 | - | Silk waste (including cocoons unsuitable for reeling, yarn waste and garneted stock): | ||
| 5003 00 10 | --- | Mulberry silk waste | kg. | Nil |
| 5003 00 20 | --- | Tussar silk waste | kg. | Nil |
| 5003 00 30 | --- | Eri waste | kg. | Nil |
| 5003 00 40 | --- | Munga waste | kg. | Nil |
| 5003 00 90 | --- | Other | kg. | Nil";] |
| 5004 | SILK YARN (OTHER THAN YARN SPUN FROM SILK WASTE) NOT PUT UP FOR RETAIL SALE | |||
| 5004 00 | Silk yarn (other than yarn spun from silk waste) not put up for retail sale : | |||
| 5004 00 10 | --- | 100% mulberry dupion silk yarn | ||
| 5004 00 90 | Other | kg. | ||
| 5005 | --- | YARN SPUN FROM SILK WASTE, NOT PUT UP FOR RETAIL SALE | ||
| 5005 00 | - | Yarn spun from silk waste, not put up for retail sale: | ||
| --- | Containing 85% or more by weight of silk waste: | |||
| 5005 00 11 | ---- | Other than noil silk | ||
| 5005 00 12 | ---- | From noil silk | kg. | |
| --- | Containing less than 85% by weight of silk : | kg. | ||
| 5005 00 21 | ---- | Other than noil silk | ||
| 5005 00 22 | ---- | From noil silk | kg. | |
| 5006 | SILK YARN AND YARN SPUN FROM SILK WASTE, PUT UP FOR RETAIL SALE; SILK-WORM GUT | kg. | ||
| 5006 00 | - | Silk yarn and yarn spun from silk waste, put up for retail sale; silk worm gut: | ||
| --- | Silk yarn: | |||
| 5006 00 11 | ---- | Silk embroidery thread | kg. | 8% |
| 5006 00 19 | ---- | Other | kg. | 8% |
| --- | Yarn spun from silk waste containing 85% or more by weight of silk : | |||
| 5006 00 21 | ---- | Silk embroidery thread | kg. | 8% |
| 5006 00 29 | ---- | Other | kg. | 8% |
| --- | Yarn spun from silk waste containing 85% or less by weight of silk : | |||
| 5006 00 31 | ---- | Spun from silk waste other than noil silk | kg. | 2[8%] |
| 5006 00 32 | ---- | Yarn spun from noil silk | kg. | 2[8%] |
| 5006 00 33 | ---- | Silk embroidery thread | kg. | 2[8%] |
| 5006 00 39 | ---- | Other | kg. | 2[8%] |
| 5006 00 90 | ---- | Other | kg. | 8% |
| 5007 | WOVEN FABRICS OF SILK OR OF SILK WASTE | |||
| 5007 10 00 | - | Fabrics of noil silk | m2 | |
| 5007 20 | - | Other fabrics, containing 85% or more by weight of silk or of silk waste other than noil silk: | ||
| 5007 20 10 | --- | Sarees | m2 | |
| 5007 20 90 | --- | Other | m2 | |
| 5[5007 90 | - | Other | ||
| 5007 90 10 | --- | Of Handloom woven | M2 | 10% |
| 5007 90 90 | --- | Other fabrics | M2 | 10%] |
___________________________
1. The following shall be substituted by the seventh schedule of Finance Act, 2006, w.e.f. 01.01.2007. Prior it read as under:-
| "5003 10 | - | Not carded or combed : | ||
| 5003 10 10 | --- | Mulberry silk waste | kg. | Nil |
| 5003 10 20 | --- | Tussar waste | kg. | Nil |
| 5003 10 90 | --- | Other | kg. | Nil |
| 5003 90 | - | Other : | ||
| 5003 90 10 | --- | Mulberry silk waste | kg. | Nil |
| 5003 90 20 | --- | Tussar waste | kg. | Nil |
| 5003 90 30 | --- | Eri waste | kg. | Nil |
| 5003 90 40 | --- | Munga waste | kg. | Nil |
| 5003 90 90 | --- | Other | kg. | Nil" |
2. Substituted for "16%" by the sixth schedule of the Finance Act, 2006, w.e.f. 18.04.2006.
3. Substituted by the Finance Act, 2010 for the following: "8%".
4. Substituted by Notification No. 23/2010-(N.T) dated 20.05.2010 for the following :-
| "5007 90 00 | - | Other fabrics | m2 | " |
5. Inserted by Notification No. 23/2010-(N.T) dated 20.05.2010.