CHAPTER-53
OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN AND WOVEN FABRICS OF PAPER YARN
| Tariff Item |
_________________________
1. Substituted for "16%" by the sixth schedule of the Finance Act, 2006,w.e.f. 18.04.2006.
2. Entries shall be omitted by the seventh schedule of Finance Act, 2006, w.e.f. 01.01.2007. Prior to omission, it read as under:
| "5304 | SISAL AND OTHER TEXTILE FIBRES OF THE GENUS AGAVE, 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. | 1[8%] |
| 5304 10 20 | --- | Aloe fibre | kg. | 1[8%] |
| 5304 10 90 | --- | Other | kg. | 1[8%] |
| 5304 90 00 | - | Other | kg. | 1[8%]" |
3. Substituted by the seventh schedule of Finance Act, 2006, w.e.f. 01.01.2007. 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. | 1[8%] |
| 5305 11 20 | --- | Coir mattress fibre | kg. | 1[8%] |
| 5305 11 30 | --- | Curled or machine twisted coir fibre | kg. | 1[8%] |
| 5305 11 40 | --- | Coir pith | kg. | 1[8%] |
| 5305 11 90 | --- | Other | kg. | 1[8%] |
| 5305 19 00 | -- | Other: | kg. | 1[8%] |
| - | Of Abaca : | |||
| 5305 21 00 | -- | Raw | kg. | 1[8%] |
| 5305 29 00 | -- | Other | kg. | 1[8%] |
| 5305 90 | - | Other : | ||
| 5305 90 10 | --- | Ramie or China grass | kg. | Nil |
| 5305 90 90 | --- | Other | kg. | 1[8%]" |
4. Substituted by the Finance Act, 2010 for the following : - "1[8%]"
5. Substituted by the Finance Act, 2010 for the following : - "8%"
6. Substituted by the Finance Act, 2010 for the following : - "1[8%]"
7. Substituted by Notification No. 23/2010-(N.T) Dated 20.05.2010 for the following : -
8. Substituted by Notification No. 23/2010-(N.T) Dated 20.05.2010 for the following : -
| 5305 00 40 | - | Coir pith | kg. | 5[10%] |
9. Inserted by Notification No. 23/2010-(N.T) Dated 20.05.2010.
| Description of goods | Unit | Rate of duty | ||
| (1) | (2) | (3) | (4) | |
| 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. | Nil |
| - | Flax, broken, scutched, hackled or otherwise processed, but not spun: | |||
| 5301 21 00 | -- | Broken or scutched | kg. | Nil |
| 5301 29 00 | -- | Other | kg. | Nil |
| 5301 30 00 | - | Flax tow and waste | kg. | Nil |
| 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. | 4[10%] |
| 5302 90 00 | ||||
| - | Other | kg. | 4[10%] | |
| 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. | Nil |
| 5303 10 90 | --- | Other | kg. | Nil |
| 5303 90 | - | Other : | ||
| 5303 90 10 | --- | Jute cutting | kg. | Nil |
| 5303 90 90 | --- | Other | kg. | Nil |
| 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): | ||
| 7[5305 00 10 | --- | Coir bristle 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. | 5[10%] | |
| 8[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. | 5[10%] |
| 5305 00 90 | - | Of others | kg. | 5[10%]] |
| 5306 | FLAX YARN | |||
| 5306 10 | - | Single : | ||
| 5306 10 10 | --- | Put up for retail sale | kg. | 4[10%] |
| 5306 10 90 | --- | Other | kg. | 4[10%] |
| 5306 20 | - | Multiple (folded) or cabled : | ||
| 5306 20 10 | --- | Put up for retail sale | kg. | 4[10%] |
| 5306 20 90 | --- | Other | kg. | 4[10%] |
| 5307 | YARN OF JUTE OR OF OTHER TEXTILE BAST FIBRES OF HEADING 5303 | |||
| 5307 10 | - | Single : | ||
| 5307 10 10 | --- | Of jute | kg. | Nil |
| 5307 10 90 | --- | Other | kg. | Nil |
| 5307 20 00 | - | Multiple (folded) or cabled | kg. | Nil |
| 5308 | YARN OF OTHER VEGETABLE TEXTILE FIBRES; PAPER YARN | |||
| 5308 10 | - | Coir yarn : | ||
| 5308 10 10 | --- | Baled | kg. | Nil |
| 9[5308 10 20 | --- | Spooled hanks | kg. | Nil] |
| 5308 10 90 | ||||
| --- | Other | kg. | Nil | |
| 5308 20 00 | - | True hemp yarn | kg. | 4[10%] |
| 5308 90 | - | Other : | ||
| 5308 90 10 | --- | Ramie yarn | kg. | 4[10%] |
| 5308 90 90 | --- | Other | kg. | 4[10%] |
| 5309 | WOVEN FABRICS OF FLAX | |||
| - | Containing 85% or more by weight of ?ax : | |||
| 5309 11 | -- | Unbleached or bleached : | ||
| 5309 11 10 | --- | Unbleached | m2 | 1[8%] |
| 5309 11 20 | --- | Bleached | m2 | 1[8%] |
| 5309 19 | -- | Other : | ||
| 5309 19 10 | --- | Dyed | m2 | 1[8%] |
| 5309 19 20 | --- | Printed | m2 | 1[8%] |
| 5309 19 90 | --- | Other | m2 | 1[8%] |
| - | Containing less than 85% by weight of ?ax : | |||
| 5309 21 | -- | Unbleached or bleached : | ||
| 5309 21 10 | --- | Unbleached | m2 | 1[8%] |
| 5309 21 20 | --- | Bleached | m2 | 1[8%] |
| 5309 29 | -- | Other : | ||
| 5309 29 10 | --- | Dyed | m2 | 1[8%] |
| 5309 29 20 | --- | Printed | m2 | 1[8%] |
| 5309 29 90 | --- | Other | m2 | 1[8%] |
| 5310 | WOVEN FABRICS OF JUTE OR OF OTHER TEXTILE BASE FIBRES OF HEADING 5303 | |||
| 5310 10 | - | Unbleached : | ||
| --- | Containing 100% by weight of jute : | |||
| 5310 10 11 | ---- | Carpet backing fabrics | m2 | 1[8%] |
| 5310 10 12 | ---- | Sacking fabrics | m2 | 1[8%] |
| 5310 10 13 | ---- | Hessian fabrics | m2 | 1[8%] |
| 5310 10 14 | ---- | Jute canvas | m2 | 1[8%] |
| 5310 10 19 | ---- | Other | m2 | 1[8%] |
| --- | Other : | |||
| 5310 10 91 | ---- | Woven blended fabrics containing more than 50% by weight of jute | m2 | 1[8%] |
| 5310 10 92 | ---- | Stranded woven fabrics of jute containing 50% or more by weight of jute | m2 | 1[8%] |
| 5310 10 93 | ---- | Jute swim fabrics | m2 | 1[8%] |
| 5310 10 99 | ---- | Other | m2 | 1[8%] |
| 5310 90 | - | Other : | ||
| 5310 90 10 | --- | Bleached | m2 | 1[8%] |
| 5310 90 20 | --- | Decorative fabrics | m2 | 1[8%] |
| --- | Other : | |||
| 5310 90 91 | ---- | Bleached | m2 | 1[8%] |
| 5310 90 92 | ---- | Dyed | m2 | 1[8%] |
| 5310 90 93 | ---- | Printed | m2 | 1[8%] |
| 5310 90 99 | ---- | Other | m2 | 1[8%] |
| 5311 | WOVEN FABRICS OF OTHER VEGETABLE TEXTILE FIBRES; WOVEN FABRICS OF PAPER YARN | |||
| 5311 00 | - | Woven fabrics of other vegetable textile ?bres; woven fabrics of paper yarn : | ||
| --- | Of other vegetable textile ?bres : | |||
| 5311 00 11 | ---- | Unbleached | m2 | 1[8%] |
| 5311 00 12 | ---- | Bleached | m2 | 1[8%] |
| 5311 00 13 | ---- | Dyed | m2 | 1[8%] |
| 5311 00 14 | ---- | Printed | m2 | 1[8%] |
| 9[5311 00 15 | ---- | Of coir including log form and geotextiles | m2 | 10%] |
| 5311 00 19 | ||||
| ---- | Other | m2 | 1[8%] | |
| --- | Of paper yarn : | |||
| 5311 00 21 | ---- | Unbleached | m2 | 1[8%] |
| 5311 00 22 | ---- | Bleached | m2 | 1[8%] |
| 5311 00 23 | ---- | Dyed | m2 | 1[8%] |
| 5311 00 24 | ---- | Printed | m2 | 1[8%] |
| 5311 00 29 | ---- | Other | m2 | 1[8%] |