CHAPTER 52 COTTON SUB-HEADING NOTES
1. For the purposes of sub-headings 5209 42 and 5211 42, the expression "denim" means fabrics of yarns of different colours, of 3 thread or 4 - thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed, grey or coloured a lighter shade of the colour of the warp yarns.
2. In relation to products of headings 5204, 5205 and 5206, the process of dyeing, printing, bleaching, mercerising, twisting, texturising, doubling, multiple-folding, cabling or any other process or any one or more of these processes, or the conversion of any form the said products into another form of such products shall amount to 'manufacture'.
3. In relation to products of headings 5203, 5204, 5205, 5206, 5207, 5208, 5209, 5210, 5211and 5212 and the entries relating thereto, the expression "cotton" shall include waste and garnetted stock after they have been carded, combed or otherwise processed for spinning.
4. In relation to products falling under heading 5207 or 5208 or 5209, includes bleaching, mercerising, dyeing, printing, water-proofing, shrink-proofing, organdie processing and any other like process or any combination of such processes shall amount to 'manufacture'.
| Tariff Item | Description of goods | Unit | Rate of duty |
| (1) | (2) | (3) | (4) |
| 5201 | COTTON, NOT CARDED OR COMBED | ||
| 5201 00 | - Cotton, not carded or combed: | ||
| --- Indian cotton: | |||
| 5201 00 11 | ---- Bengal deshi | kg. | Nil |
| 5201 00 12 | ---- Indian cotton of staple length 20.5 mm (25/32") and below (e.g., oomras, yellow picking, Assam comillas) | kg. | Nil |
| 5201 00 13 | -- Indian cotton of staple length exceeding 20.5mm (26/32") but not exceeding 24.5mm (30/32") | kg. | Nil |
| 5201 00 14 | ---- Indian cotton of staple length over 24.5 mm (31/32") to 28 mm | kg. | Nil |
| 5201 00 15 | ---- Indian cotton of staple length 28.5 mm (14/32") and above but below 34.5 mm | kg. | Nil |
| 5201 00 19 | ---- Indian cotton of all staple length 34.5 mm and above (112/32") | kg. | Nil |
| 5201 00 20 | --- Cotton, other than Indian, of all staple length | kg. | Nil |
| 5202 | COTTON WASTE (INCLUDING YARN WASTE AND GARNETTED STOCK) | ||
| 5202 10 00 | - Yarn waste (including thread waste) | kg. | Nil |
| - Other: | |||
| 5202 91 00 | -- Garnetted stock | kg. | Nil |
| 5202 99 00 | -- Other | kg. | Nil |
| 5203 00 00 | COTTON, CARDED OR COMBED | kg. | Nil |
| 5204 | COTTON SEWING THREAD, WHETHER OR NOT PUT UP FOR RETAIL SALE | ||
| - Not put up for retail sale: | |||
| 5204 11 | -- Containing 85% or more by weight of cotton: | ||
| 5204 11 10 | --- Cotton thread, sewing, containing any synthetic staple fibre | kg. | 16% |
| 5204 11 20 | --- Cotton thread, darning | kg. | 16% |
| 5204 11 30 | --- Embroidery cotton thread | kg. | 16% |
| 5204 11 40 | --- Cotton sewing thread, not containing any synthetic staple fibre | kg. | 16% |
| 5204 11 90 | --- Other | kg. | 16% |
| 5204 19 00 | -- Other | kg. | 16% |
| 5204 20 | - Put up for retail sale: | ||
| 5204 20 10 | --- Cotton thread, sewing, containing any synthetic staple fibre | kg. | 16% |
| 5204 20 20 | --- Cotton thread, darning | kg. | 16% |
| 5204 20 30 | --- Embroidery cotton thread | kg. | 16% |
| 5204 20 40 | --- Cotton sewing thread, not containing any synthetic staple fibre | kg. | 16% |
| 5204 20 90 | --- Other | kg. | 16% |
| 5205 | COTTON YARN (OTHER THAN SEWING THREAD), CONTAINING 85% OR MORE BY WEIGHT OF COTTON, NOT PUT UP FOR RETAIL SALE | ||
| - Single yarn, of uncombed fibres: | |||
| 5205 11 | -- Measuring 714.29 decitex or more (not exceeding 14 metric number): | ||
| 5205 11 10 | -- Grey | kg. | 16% |
| 5205 11 20 | --- Bleached | kg. | 16% |
| 5205 11 30 | --- Dyed | kg. | 16% |
| 5205 11 90 | --- Other | kg. | 16% |
| 5205 12 | -- Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number): | ||
| 5205 12 10 | -- Grey | kg. | 16% |
| 5205 12 20 | --- Bleached | kg. | 16% |
| 5205 12 30 | --- Dyed | kg. | 16% |
| 5205 12 90 | --- Other | kg. | 16% |
| 5205 13 | -- Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number): | ||
| 5205 13 10 | -- Grey | kg. | 16% |
| 5205 13 20 | --- Bleached | kg. | 16% |
| 5205 13 30 | --- Dyed | kg. | 16% |
| 5205 13 90 | --- Other | kg. | 16% |
| 5205 14 | -- Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number): | ||
| 5205 14 10 | -- Grey | kg. | 16% |
| 5205 14 20 | --- Bleached | kg. | 16% |
| 5205 14 30 | --- Dyed | kg. | 16% |
| 5205 14 90 | --- Other | kg. | 16% |
| 5205 15 | -- Measuring less than 125 decitex (exceeding 80 metric number): | ||
| 5205 15 10 | -- Grey | kg. | 16% |
| 5205 15 20 | --- Bleached | kg. | 16% |
| 5205 15 30 | --- Dyed | kg. | 16% |
| 5205 15 90 | --- Other | kg. | 16% |
| - Single yarn of combed fibres: | |||
| 5205 21 | -- Measuring 714.29 decitex or more (not exceeding 14 metric number): | ||
| 5205 21 10 | -- Grey | kg. | 16% |
| 5205 21 20 | --- Bleached | kg. | 16% |
| 5205 21 30 | --- Dyed | kg. | 16% |
| 5205 21 90 | --- Other | kg. | 16% |
| 5205 22 | -- Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number): | ||
| 5205 22 10 | --- Grey | kg. | 16% |
| 5205 22 20 | --- Bleached | kg. | 16% |
| 5205 22 90 | --- Other | kg. | 16% |
| 5205 23 | Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number): | ||
| 5205 23 10 | -- Grey | kg. | 16% |
| 5205 23 20 | --- Bleached | kg. | 16% |
| 5205 23 90 | --- Other | kg. | 16% |
| 5205 24 | -- Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number): | ||
| 5205 24 10 | -- Grey | kg. | 16% |
| 5205 24 20 | --- Bleached | kg. | 16% |
| 5205 24 90 | --- Other | kg. | 16% |
| 5205 26 | -- Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number): | ||
| 5205 26 10 | -- Dyed | kg. | 16% |
| 5205 26 20 | --- Bleached | kg. | 16% |
| 5205 26 90 | --- Other | kg. | 16% |
| 5205 27 | -- Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number): | ||
| 5205 27 10 | --- Dyed | kg. | 16% |
| 5205 27 20 | --- Bleached | kg. | 16% |
| 5205 27 90 | --- Other | kg. | 16% |
| 5205 28 | -- Measuring less than 83.33 decitex (exceeding 120 metric number): | ||
| 5205 28 10 | -- Dyed | kg. | 16% |
| 5205 28 20 | --- Bleached | kg. | 16% |
| 5205 28 90 | --- Other | kg. | 16% |
| - Multiple (folded) or cabled yarn, of uncombed fibres: | |||
| 5205 31 | Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn): | ||
| 5205 31 10 | -- Grey | kg. | 16% |
| 5205 31 20 | --- Bleached | kg. | 16% |
| 5205 31 30 | --- Dyed | kg. | 16% |
| 5205 31 90 | --- Other | kg. | 16% |
| 5205 32 | Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn): | ||
| 5205 32 10 | -- Grey | kg. | 16% |
| 5205 32 20 | --- Bleached | kg. | 16% |
| 5205 32 90 | --- Other | kg. | 16% |
| 5205 33 | Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn): | ||
| 5205 33 10 | -- Grey | kg. | 16% |
| 5205 33 20 | --- Bleached | kg. | 16% |
| 5205 33 30 | --- Dyed | kg. | 16% |
| 5205 33 90 | --- Other | kg. | 16% |
| 5205 34 | -- Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn): | ||
| 5205 34 10 | -- Grey | kg. | 16% |
| 5205 34 20 | --- Bleached | kg. | 16% |
| 5205 34 30 | --- Dyed | kg. | 16% |
| 5205 34 90 | --- Other | kg. | 16% |
| 5205 35 | Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn): | ||
| 5205 35 10 | -- Grey | kg. | 16% |
| 5205 35 90 | --- Other | kg. | 16% |
| Multiple (folded) or cabled yarn, of combed fibres: | |||
| 5205 41 | -- Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn): | ||
| 5205 41 10 | -- Grey | kg. | 16% |
| 5205 41 20 | --- Bleached | kg. | 16% |
| 5205 41 30 | --- Dyed | kg. | 16% |
| 5205 41 90 | --- Other | kg. | 16% |
| 5205 42 | -- Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn): | ||
| 5205 42 10 | -- Grey | kg. | 16% |
| 5205 42 90 | --- Other | kg. | 16% |
| 5205 43 | Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn): | ||
| 5205 43 10 | -- Grey | kg. | 16% |
| 5205 43 20 | --- Bleached | kg. | 16% |
| 5205 43 90 | --- Other | kg. | 16% |
| 5205 44 | Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn): | ||
| 5205 44 10 | -- Grey | kg. | 16% |
| 5205 44 20 | --- Bleached | kg. | 16% |
| 5205 44 90 | --- Other | kg. | 16% |
| 5205 46 | Measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn): | ||
| 5205 46 10 | -- Grey | kg. | 16% |
| 5205 46 20 | --- Bleached | kg. | 16% |
| 5205 46 30 | --- Dyed | kg. | 16% |
| 5205 46 90 | --- Other | kg. | 16% |
| 5205 47 | Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn): | ||
| 5205 47 10 | -- Grey | kg. | 16% |
| 5205 47 20 | --- Bleached | kg. | 16% |
| 5205 47 30 | --- Dyed | kg. | 16% |
| 5205 47 90 | --- Other | kg. | 16% |
| 5205 48 | Measuring per single yarn less than | ||
| 83.33 decitex (exceeding 120 metric number per single yarn): | |||
| 5205 48 10 | -- Grey | kg. | 16% |
| 5205 48 20 | --- Bleached | kg. | 16% |
| 5205 48 30 | --- Dyed | kg. | 16% |
| 5205 48 90 | --- Other | kg. | 16% |
| 5206 | COTTON YARN (OTHER THAN SEWING THREAD), CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, NOT PUT UP FOR RETAIL SALE Single yarn, of uncombed fibres: | ||
| 5206 11 00 | -- Measuring 714.29 decitex or more (not exceeding 14 metric number) | kg. | 16% |
| 5206 12 00 | -- Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) | kg. | 16% |
| 5206 13 00 | -- Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) | kg. | 16% |
| 5206 14 00 | -- Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) | kg. | 16% |
| 5206 15 00 | Measuring less than 125 decitex (exceeding 80 metric number) | kg. | 16% |
| - Single yarn of combed fibres: | |||
| 5206 21 00 | -- Measuring 714.29 decitex or more (not exceeding 14 metric number) | kg. | 16% |
| 5206 22 00 | -- Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) | kg. | 16% |
| 5206 23 00 | -- Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) | kg. | 16% |
| 5206 24 00 | -- Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) | kg. | 16% |
| 5206 25 00 | -- Measuring less than 125 decitex (exceeding 80 metric number) | kg. | 16% |
| Multiple (folded) or cabled yarn, of uncombed fibres: | |||
| 5206 31 00 | -- Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) | kg. | 16% |
| 5206 32 00 | -- Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) | kg. | 16% |
| 5206 33 00 | -- Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) | kg. | 16% |
| 5206 34 00 | -- Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) | kg. | 16% |
| 5206 35 00 | -- Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) | kg. | 16% |
| - Multiple (folded) or cabled yarn, of combed fibres: | |||
| 5206 41 00 | -- Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) | kg. | 16% |
| 5206 42 00 | -- Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) | kg. | 16% |
| 5206 43 00 | -- Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) | kg. | 16% |
| 5206 44 00 | -- Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) | kg. | 16% |
| 5206 45 00 | -- Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) | kg. | 16% |
| 5207 | COTTON YARN (OTHER THAN SEWING THREAD) PUT UP FOR RETAIL SALE | ||
| 5207 10 00 | - Containing 85% or more by weight of cotton | kg. | 16% |
| 5207 90 00 | - Other | kg. | 16% |
| 5208 | WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING NOT MORE THAN 200 g/m | ||
| Unbleached: | |||
| 5208 11 | Plain weave, weighing not more than 100 g/m2: | ||
| 5208 11 10 | -- Dhoti | m2 | 16% |
| 5208 11 20 | --- Saree | m2 | 16% |
| 5208 11 30 | -- Shirting fabrics | m2 | 16% |
| 5208 11 40 | --- Casement | m2 | 16% |
| 5208 11 90 | --- Other | m2 | 16% |
| 5208 12 | Plain weave, weighing more than 100 g/m2: | ||
| 5208 12 10 | --- Dhoti | m2 | 16% |
| 5208 12 20 | --- Saree | m2 | 16% |
| 5208 12 30 | --- Shirting fabrics | m2 | 16% |
| 5208 12 40 | --- Casement | m2 | 16% |
| 5208 12 50 | --- Sheeting (takia, leopard fabrics, other than furnishing fabrics) | m2 | 16% |
| 5208 12 60 | --- Voils | m2 | 16% |
| 5208 12 90 | --- Other | m2 | 16% |
| 5208 13 | -- 3-thread or 4-thread twill, including cross twill: | ||
| 5208 13 10 | --- Shirting fabrics | m2 | 16% |
| 5208 13 20 | --- Dobby fabrics | m2 | 16% |
| 5208 13 90 | --- Other | m2 | 16% |
| 5208 19 | -- Other fabrics: | ||
| 5208 19 10 | --- Dedsuti, dosuti fabrics | m2 | 16% |
| 5208 19 90 | --- Other | m2 | 16% |
| - Bleached: | |||
| 5208 21 | -- Plain weave, weighing not more than 100 g/m2: | ||
| 5208 21 10 | -- Dhoti | m2 | 16% |
| 5208 21 20 | --- Saree | m2 | 16% |
| 5208 21 30 | --- Casement | m2 | 16% |
| 5208 21 40 | -- Shirting fabrics | m2 | 16% |
| 5208 21 50 | --- Cambrics (including madapollam and jaconet) | m2 | 16% |
| 5208 21 60 | --- Mulls (including limbric and willaya) | m2 | 16% |
| 5208 21 70 | -- Muslin (including lawn, mulmul and organdi) | m2 | 16% |
| 5208 21 80 | --- Voils (excluding leno fabrics) | m2 | 16% |
| 5208 21 90 | --- Other | m2 | 16% |
| 5208 22 | Plain weave, weighing more than 100 g/m2: | ||
| 5208 22 10 | -- Dhoti | m2 | 16% |
| 5208 22 20 | --- Saree | m2 | 16% |
| 5208 22 30 | --- Shirting fabrics | m2 | 16% |
| 5208 22 40 | --- Casement | m2 | 16% |
| 5208 22 50 | --- Cambrics (including madapollam and jaconet) | m2 | 16% |
| 5208 22 60 | -- Long cloth (including calico) | m2 | 16% |
| 5208 22 70 | --- Sheeting (takia and the like) | m2 | 16% |
| 5208 22 80 | --- Voils (excluding leno fabrics) | m2 | 16% |
| 5208 22 90 | --- Other | m2 | 16% |
| 5208 23 | 3-thread or 4-thread twill, including cross twill: | ||
| 5208 23 10 | -- Shirting fabrics | m2 | 16% |
| 5208 23 20 | -- Parmatta fabrics (including ilesia, pocketing, Italian twill) | m2 | 16% |
| 5208 23 30 | --- Shirting fabrics | m2 | 16% |
| 5208 23 90 | --- Other | m2 | 16% |
| 5208 29 | -- Other fabrics: | ||
| 5208 29 10 | -- Dhoti and saree, zari bordered | m2 | 16% |
| 5208 29 20 | --- Dedsuti, dosuti fabrics, ceretonnes and osamburge | m2 | 16% |
| 5208 29 90 | --- Other | m2 | 16% |
| - Dyed: | |||
| 5208 31 | Plain weave, weighing not more than 100 g/m2: | ||
| 5208 31 10 | --- Lungi | m2 | 16% |
| 5208 31 20 | --- Saree | m2 | 16% |
| 5208 31 30 | --- Shirting fabrics | m2 | 16% |
| 5208 31 40 | --- Casement | m2 | 16% |
| 5208 31 50 | --- Cambrics (including madapollam and jaconet) | m2 | 16% |
| 5208 31 60 | -- Mull (including limbric and willaya) | m2 | 16% |
| 5208 31 70 | -- Muslin (including lawn mulmul and organdi) of carded or combed yarn | m2 | 16% |
| 5208 31 80 | -- Voils (excluding leno fabrics) | m2 | 16% |
| 5208 31 90 | --- Other | m2 | 16% |
| 5208 32 | Plain weave, weighing more than 100 g/m2: | ||
| 5208 32 10 | --- Lungi | m2 | 16% |
| 5208 32 20 | --- Saree | m2 | 16% |
| 5208 32 30 | --- Shirting fabrics | m2 | 16% |
| 5208 32 40 | --- Casement | m2 | 16% |
| 5208 32 50 | --- Bed ticking, domestic | m2 | 16% |
| 5208 32 60 | --- Cambrics (including madapollam and jaconet), longcloth (including calico) and voils (excluding leno fabrics) | m2 | 16% |
| 5208 32 70 | -- Coating (including suiting) | m2 | 16% |
| 5208 32 80 | -- Furnishing fabrics (excluding pile and chenille fabrics) | m2 | 16% |
| 5208 32 90 | --- Other | m2 | 16% |
| 5208 33 | 3-thread or 4-thread twill, including cross twill: | ||
| 5208 33 10 | --- Shirting fabrics | m2 | 16% |
| 5208 33 20 | -- Coating (including suiting) | m2 | 16% |
| 5208 33 30 | -- Shirting (including mazri) | m2 | 16% |
| 5208 33 90 | --- Other | m2 | 16% |
| 5208 39 | -- Other fabrics: | ||
| 5208 39 10 | --- Zari bordered sarees | m2 | 16% |
| 5208 39 90 | --- Other | m2 | 16% |
| - Of yarn of different colours: | |||
| 5208 41 | Plain weave, weighing not more than 100 g/m2: | ||
| 5208 41 10 | -- Bleeding Madras | m2 | 16% |
| 5208 41 20 | --- Saree | m2 | 16% |
| 5208 41 30 | --- Shirting fabrics | m2 | 16% |
| 5208 41 40 | --- Bed ticking, domestic | m2 | 16% |
| 5208 41 50 | --- Furnishing fabrics (excluding pile and chenille fabrics) | m2 | 16% |
| 5208 41 90 | --- Other | m2 | 16% |
| 5208 42 | Plain weave, weighing more than 100 g/m2: | ||
| 5208 42 10 | -- Bleeding Madras | m2 | 16% |
| 5208 42 20 | --- Saree | m2 | 16% |
| 5208 42 30 | -- Shirting fabrics | m2 | 16% |
| 5208 42 40 | --- Casement | m2 | 16% |
| 5208 42 50 | -- Bed ticking, domestic | m2 | 16% |
| 5208 42 60 | --- Furnishing fabrics, other than pile and chenille fabric | m2 | 16% |
| 5208 42 90 | --- Other | m2 | 16% |
| 5208 43 | 3-thread or 4-thread twill, including cross twill: | ||
| 5208 43 10 | -- Bleading Madras | m2 | 16% |
| 5208 43 20 | -- Shirting fabrics | m2 | 16% |
| 5208 43 30 | --- Bed ticking, damask | m2 | 16% |
| 5208 43 40 | --- Flannelette | m2 | 16% |
| 5208 43 90 | --- Other | m2 | 16% |
| 5208 49 | Other fabrics: | ||
| 5208 49 10 | --- Zari bordered sarees | m2 | 16% |
| 5208 49 20 | --- Real Madras handkerchiefs | m2 | 16% |
| 5208 49 90 | --- Other | m2 | 16% |
| - Printed: | |||
| 5208 51 | -- Plain weave, weighing not more than 100 g/m2: | ||
| 5208 51 10 | --- Lungi | m2 | 16% |
| 5208 51 20 | --- Saree | m2 | 16% |
| 5208 51 30 | --- Shirting fabrics | m2 | 16% |
| 5208 51 40 | --- Casement | m2 | 16% |
| 5208 51 50 | --- Cambrics (including madapollam and jaconet) | m2 | 16% |
| 5208 51 60 | --- Mull (including limbric and willaya) | m2 | 16% |
| 5208 51 70 | -- Muslin (including lawn mulmul and organdi) of carded or combed yarn | m2 | 16% |
| 5208 51 80 | -- Voils (excluding leno fabrics) | m2 | 16% |
| 5208 51 90 | --- Other | m2 | 16% |
| 5208 52 | -- Plain weave, weighing more than 100 g/m2: | ||
| 5208 52 10 | --- Lungi | m2 | 16% |
| 5208 52 20 | --- Saree | m2 | 16% |
| 5208 52 30 | --- Shirting fabrics | m2 | 16% |
| 5208 52 40 | --- Casement | m2 | 16% |
| 5208 52 50 | --- Cambrics (including madapollam and jaconet) | m2 | 16% |
| 5208 52 60 | --- Mull (including limbric and willaya) | m2 | 16% |
| 5208 52 70 | --- Muslin (including lawn mulmul and organdi) of carded or combed yarn | m2 | 16% |
| 5208 52 80 | -- -Voils (excluding leno fabrics) | m2 | 16% |
| 5208 52 90 | --- Other | m2 | 16% |
| 5208 53 | -- 3-thread or 4-thread twill, including cross twill: | ||
| 5208 53 10 | --- Shirting fabrics | m2 | 16% |
| 5208 53 20 | --- Bed ticking | m2 | 16% |
| 5208 53 90 | --- Other | m2 | 16% |
| 5208 59 | -- Other fabrics: | ||
| 5208 59 10 | --- Zari bordered sarees | m2 | 16% |
| 5208 59 90 | --- Other | m2 | 16% |
| 5209 | WOVEN FABRICS OF COTTON, CONTAINING 85% OR MORE BY WEIGHT OF COTTON, WEIGHING MORE THAN 200 g/m2 | ||
| Unbleached: | |||
| 5209 11 | -- Plain weave: | ||
| Handloom: | |||
| 5209 1111 | ---- Dhoti | m2 | 16% |
| 5209 11 12 | -- Saree | m2 | 16% |
| 5209 11 13 | -- Casement | m2 | 16% |
| 5209 11 14 | -- Sheeting (takia, leopard cloth and other than furnishing) | m2 | 16% |
| 5209 11 19 | --- Other | m2 | 16% |
| 5209 11 90 | --- Other | m2 | 16% |
| 5209 12 | 3-thread or 4-thread twill, including cross twill: | ||
| 5209 12 10 | --- Saree | m2 | 16% |
| 5209 12 20 | --- Shirting fabrics | m2 | 16% |
| 5209 12 30 | -- Furnishing fabrics (excluding pile and chenille fabrics) | m2 | 16% |
| 5209 12 40 | --- Seersucker | m2 | 16% |
| 5209 12 50 | --- Canvas, including duck-carded or combed yarn | m2 | 16% |
| 5209 12 60 | --- Flannelette | m2 | 16% |
| 5209 12 70 | --- Shetting (takia, leopard cloth) | m2 | 16% |
| 5209 12 90 | --- Other | m2 | 16% |
| 5209 19 00 | -- Other fabrics | m2 | 16% |
| - Bleached: | |||
| 5209 21 | Plain weave: | ||
| 5209 21 10 | --- Saree | m2 | 16% |
| 5209 21 20 | --- Shirting fabrics | m2 | 16% |
| 5209 21 30 | --- Furnishing fabrics (excluding pile and chenille fabrics) | m2 | 16% |
| 5209 21 40 | --- Seersucker | m2 | 16% |
| 5209 21 50 | -- Canvas (including duck) of carded or combed yarn | m2 | 16% |
| 5209 21 60 | --- Dhoti | m2 | 16% |
| 5209 21 70 | --- Flannellete | m2 | 16% |
| 5209 21 80 | --- Sheeting (takia, leopard cloth) | m2 | 16% |
| 5209 21 90 | --- Other | m2 | 16% |
| 5209 22 | 3-thread or 4-thread twill, including cross twill: | ||
| 5209 22 10 | --- Shirting fabrics | m2 | 16% |
| 5209 22 20 | --- Furnishing fabrics (excluding pile and chenille fabrics) | m2 | 16% |
| 5209 22 30 | -- Drill | m2 | 16% |
| 5209 22 90 | --- Other | m2 | 16% |
| 5209 29 | -- Other fabrics: | ||
| 5209 29 10 | --- Dhoti and saree, zari bordered | m2 | 16% |
| 5209 29 20 | --- Dedsuti, dosuti fabrics, ceretonnes and osamburge | m2 | 16% |
| 5209 29 90 | --- Other | m2 | 16% |
| - Dyed: | |||
| 5209 31 | -- Plain weave: | ||
| 5209 31 10 | --- Lungi | m2 | 16% |
| 5209 31 20 | --- Saree | m2 | 16% |
| 5209 31 30 | --- Shirting fabrics | m2 | 16% |
| 5209 31 40 | -- Furnishing fabrics (excluding pile and chenille fabrics) | m2 | 16% |
| 5209 31 50 | --- Seersucker | m2 | 16% |
| 5209 31 60 | --- Bedticking, domestic (other than hand dyed) | m2 | 16% |
| 5209 31 70 | --- Canvas (including duck), of carded or combed yarn | m2 | 16% |
| 5209 31 80 | -- --Flannellete | m2 | 16% |
| 5209 31 90 | --- Other | m2 | 16% |
| 5209 32 | 3-thread or 4-thread twill, including cross twill: | ||
| 5209 32 10 | --- Shirting fabrics | m2 | 16% |
| 5209 32 20 | --- Furnishing fabrics (excluding pile and chenille fabrics) | m2 | 16% |
| 5209 32 30 | -- Drill | m2 | 16% |
| 5209 32 90 | --- Other | m2 | 16% |
| 5209 39 | -- Other fabrics: | ||
| 5209 39 10 | --- Zari bordered sarees | m2 | 16% |
| 5209 39 90 | --- Other | m2 | 16% |
| - Of yarns of different colours: | |||
| 5209 41 | -- Plain weave: | ||
| 5209 41 10 | --- Bleeding Madras | m2 | 16% |
| 5209 41 20 | --- Saree | m2 | 16% |
| 5209 41 30 | --- Shirting fabrics | m2 | 16% |
| 5209 41 40 | --- Furnishing fabrics (excluding pile and chenille fabrics) | m2 | 16% |
| 5209 41 50 | --- Seersucker | m2 | 16% |
| 5209 41 60 | --- Bed ticking, domestic (other than hand dyed) | m2 | 16% |
| 5209 41 70 | --- Flannelette | m2 | 16% |
| 5209 41 90 | --- Other | m2 | 16% |
| 5209 42 00 | -- Denim | m2 | 16% |
| 5209 43 | Other fabrics of3-thread or 4-thread twill, including cross twill: | ||
| 5209 43 10 | -- Bleeding Madras | m2 | 16% |
| 5209 43 20 | -- Shirting fabrics | m2 | 16% |
| 5209 43 30 | --- Furnishing fabrics (excluding pile and chenille fabrics) | m2 | 16% |
| 5209 43 40 | --- Coating (including suiting) | m2 | 16% |
| 5209 43 90 | --- Other | m2 | 16% |
| 5209 49 | Other fabrics: | ||
| 5209 49 10 | -- Zari bordered sari | m2 | 16% |
| 5209 49 90 | --- Other | m2 | 16% |
| - Printed: | |||
| 5209 51 | Plain weave: | ||
| 5209 51 10 | --- Lungi | m2 | 16% |
| 5209 51 20 | --- Saree | m2 | 16% |
| 5209 51 30 | --- Shirting fabrics | m2 | 16% |
| 5209 51 40 | --- Furnishing fabrics (excluding pile and chenille fabrics) | m2 | 16% |
| 5209 51 50 | --- Seersucker | m2 | 16% |
| 5209 51 60 | --- Bed ticking, domestic | m2 | 16% |
| 5209 51 70 | --- Flannelette | m2 | 16% |
| 5209 51 90 | --- Other | m2 | 16% |
| 5209 52 | -- 3-thread or 4-thread twill, including cross twill: | ||
| 5209 52 10 | --- Shirting fabrics | m2 | 16% |
| 5209 52 20 | --- Furnishing fabrics (excluding pile and chenille fabrics) | m2 | 16% |
| 5209 52 90 | --- Other | m2 | 16% |
| 5209 59 | Other fabrics: | ||
| 5209 59 10 | --- Zari bordered saree | m2 | 16% |
| 5209 59 90 | --- Other | m2 | 16% |
| 5210 | WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, MIXED MAINLY OR SOLELY WITH MAN-MADE FIBRES, WEIGHING NOT MORE THAN 200 G/M | ||
| Unbleached: | |||
| 5210 11 | -- Plain weave: | ||
| 5210 11 10 | --- Shirting fabrics | m2 | 16% |
| 5210 11 20 | --- Saree | m2 | 16% |
| 5210 11 90 | --- Other | m2 | 16% |
| 5210 12 | 3-thread or 4-thread twill, including cross twill: | ||
| 5210 12 10 | --- Shirting fabrics | m2 | 16% |
| 5210 12 90 | --- Other | m2 | 16% |
| 5210 19 00 | -- Other fabrics | m2 | 16% |
| - Bleached: | |||
| 5210 21 | -- Plain weave: | ||
| 5210 21 10 | --- Shirting fabrics | m2 | 16% |
| 5210 21 20 | -- Poplin and broad fabrics | m2 | 16% |
| 5210 21 30 | --- Saree | m2 | 16% |
| 5210 21 40 | -- Shirting (including mazri) | m2 | 16% |
| 5210 21 50 | --- Voile | m2 | 16% |
| 5210 21 90 | --- Other | m2 | 16% |
| 5210 22 | 3-thread or 4-thread twill, including cross twill: | ||
| Handloom: | |||
| 5210 22 11 | -- Crepe fabrics including crepe checks | m2 | 16% |
| 5210 22 12 | -- Shirting fabrics | m2 | 16% |
| 5210 22 19 | -- Other fabrics | m2 | 16% |
| --- Other: | |||
| 5210 22 21 | -- Shirting (including mazri) | m2 | 16% |
| 5210 22 29 | -- Other | m2 | 16% |
| 5210 29 | Other fabrics: | ||
| 5210 29 10 | -- Dhoti and saree, zari bordered | m2 | 16% |
| 5210 29 20 | --- Dedsuti, dosuti, ceretonnes and osamburge | m2 | 16% |
| 5210 29 90 | --- Other | m2 | 16% |
| - Dyed: | |||
| 5210 31 | Plain weave: | ||
| 5210 31 10 | -- Shirting fabrics | m2 | 16% |
| 5210 31 20 | --- Coating (including suitings) | m2 | 16% |
| 5210 31 30 | --- Furnishing fabrics (excluding pile and chenille fabrics) | m2 | 16% |
| 5210 31 40 | -- Poplin and broad fabrics | m2 | 16% |
| 5210 31 50 | --- Saree | m2 | 16% |
| 5210 31 60 | --- Voils | m2 | 16% |
| 5210 31 90 | --- Other | m2 | 16% |
| 5210 32 | 3-thread or 4-thread twill, including cross twill: | ||
| 5210 32 10 | --- Crepe fabrics including crepe checks | m2 | 16% |
| 5210 32 20 | --- Shirting fabrics | m2 | 16% |
| 5210 32 30 | --- Bed ticking, damask | m2 | 16% |
| 5210 32 39 | --- Other | m2 | 16% |
| 5210 39 | Other fabrics: | ||
| 5210 39 10 | --- Zari bordered saree | m2 | 16% |
| 5210 39 90 | --- Other | m2 | 16% |
| - Of yarns of different colours: | |||
| 5210 41 | Plain weave: | ||
| 5210 41 10 | --- Bleeding Madras | m2 | 16% |
| 5210 41 20 | --- Crepe fabrics (excluding crepe checks) | m2 | 16% |
| 5210 41 30 | --- Shirting fabrics | m2 | 16% |
| 5210 41 40 | --- Suitings | m2 | 16% |
| 5210 41 50 | -- Poplin and broad fabrics | m2 | 16% |
| 5210 41 60 | --- Saree | m2 | 16% |
| 5210 41 70 | --- Voils | m2 | 16% |
| 5210 41 90 | --- Other | m2 | 16% |
| 5210 42 | 3-thread or 4-thread twill, including cross twill: | ||
| 5210 42 10 | --- Bleeding Madras | m2 | 16% |
| 5210 42 20 | --- Crepe fabrics including crepe checks | m2 | 16% |
| 5210 42 30 | --- Shirting fabrics | m2 | 16% |
| 5210 42 40 | --- Suitings | m2 | 16% |
| 5210 42 50 | --- Bed ticking, damask | m2 | 16% |
| 5210 42 60 | --- Shirtings (including mazri) | m2 | 16% |
| 5210 42 90 | --- Other | m2 | 16% |
| 5210 49 | -- Other fabrics: | ||
| 5210 49 10 | --- Zari bordered saree | m2 | 16% |
| 5210 49 90 | --- Other | m2 | 16% |
| - Printed: | |||
| 5210 51 | Plain weave: | ||
| 5210 51 10 | --- Shirting fabrics | m2 | 16% |
| 5210 51 20 | --- Casement | m2 | 16% |
| 5210 51 30 | --- Saree | m2 | 16% |
| 5210 51 40 | --- Poplin and broad fabrics | m2 | 16% |
| 5210 51 50 | --- Voils | m2 | 16% |
| 5210 51 90 | --- Other | m2 | 16% |
| 5210 52 | -- 3-thread or 4-thread twill, including cross twill: | ||
| 5210 52 10 | --- Crepe fabrics including crepe checks | m2 | 16% |
| 5210 52 20 | --- Shirting fabrics | m2 | 16% |
| 5210 52 90 | --- Other | m2 | 16% |
| 5210 59 | Other fabrics: | ||
| 5210 59 10 | --- Zari bordered saree | m2 | 16% |
| 5210 59 90 | --- Other | m2 | 16% |
| 5211 | WOVEN FABRICS OF COTTON, CONTAINING LESS THAN 85% BY WEIGHT OF COTTON, MIXED MAINLY OR SOLELY WITH MAN-MADE FIBRES, WEIGHING MORE THAN 200 g/m | ||
| Unbleached: | |||
| 5211 11 | Plain weave: | ||
| 5211 11 10 | --- Shirting fabrics | m2 | 16% |
| 5211 11 20 | --- Saree | m2 | 16% |
| 5211 11 90 | --- Other | m2 | 16% |
| 5211 12 | 3-thread or 4-thread twill, including cross twill: | ||
| 5211 12 10 | --- Shirting fabrics | m2 | 16% |
| 5211 12 20 | --- Twill, not elsewhere specified (including gaberdine) | m2 | 16% |
| 5211 12 30 | --- Damask | m2 | 16% |
| 5211 12 90 | --- Other | m2 | 16% |
| 5211 19 00 | -- Other fabrics | m2 | 16% |
| - Bleached: | |||
| 5211 21 | -- Plain weave: | ||
| 5211 21 10 | --- Shirting fabrics | m2 | 16% |
| 5211 21 20 | --- Canvas (including duck) of carded or combed yarn | m2 | 16% |
| 5211 21 30 | --- Flannelette | m2 | 16% |
| 5211 21 40 | --- Saree | m2 | 16% |
| 5211 21 50 | --- Shirting fabrics | m2 | 16% |
| 5211 21 90 | --- Other | m2 | 16% |
| 5211 22 | 3-thread or 4-thread twill, including cross twill: | ||
| 5211 22 10 | -- Crepe fabrics including crepe checks | m2 | 16% |
| 5211 22 20 | --- Shirting fabrics | m2 | 16% |
| 5211 22 30 | --- Twill fabrics | m2 | 16% |
| 5211 22 90 | --- Other | m2 | 16% |
| 5211 29 | Other fabrics: | ||
| 5211 29 10 | --- Zari bordered sari | m2 | 16% |
| 5211 29 20 | --- Dedsuti, dosuti, ceretonnes and osamburge | m2 | 16% |
| 5211 29 90 | --- Other | m2 | 16% |
| - Dyed: | |||
| 5211 31 | Plain weave: | ||
| 5211 31 10 | --- Shirting fabrics | m2 | 16% |
| 5211 31 20 | --- Canvas (including duck) of carded or combed yarn | m2 | 16% |
| 5211 31 30 | --- Coating (including suitings) | m2 | 16% |
| 5211 31 40 | --- Flannelette | m2 | 16% |
| 5211 31 50 | --- Saree | m2 | 16% |
| 5211 31 90 | --- Other | m2 | 16% |
| 5211 32 | 3-thread or 4-thread twill, including cross twill: | ||
| 5211 32 10 | -- Crepe fabrics including crepe checks | m2 | 16% |
| 5211 32 20 | --- Shirting fabrics | m2 | 16% |
| 5211 32 30 | -- Twill, not elsewhere specified (including gaberdine) | m2 | 16% |
| 5211 32 40 | -- Trousers or pant fabrics (excluding jeans and crepe) | m2 | 16% |
| 5211 32 90 | --- Other | m2 | 16% |
| 5211 39 | -- Other fabrics: | ||
| 5211 39 10 | --- Zari bordered sarees | m2 | 16% |
| 5211 39 90 | --- Other | m2 | 16% |
| - Of yarns of different colours: | |||
| 5211 41 | Plain weave: | ||
| 5211 41 10 | --- Bleeding Madras | m2 | 16% |
| 5211 41 20 | --- Check shirting (excluding crepe checks) | m2 | 16% |
| 5211 41 30 | --- Shirting | m2 | 16% |
| 5211 41 40 | --- Suitings | m2 | 16% |
| 5211 41 50 | --- Flannelette | m2 | 16% |
| 5211 41 60 | --- Saree | m2 | 16% |
| 5211 41 70 | --- Parachute fabrics | m2 | 16% |
| 5211 41 90 | --- Other | m2 | 16% |
| 5211 42 00 | Denim | m2 | 16% |
| 5211 43 | Other fabrics of3-thread or 4-thread twill, including cross twill: | ||
| 5211 43 10 | -- Bleeding Madras | m2 | 16% |
| 5211 43 20 | --- Crepe fabrics | m2 | 16% |
| 5211 43 30 | -- Shirting fabrics | m2 | 16% |
| 5211 43 40 | --- Suitings | m2 | 16% |
| 5211 43 90 | --- Other | m2 | 16% |
| 5211 49 | Other fabrics: | ||
| 5211 49 10 | -- Zari bordered sarees | m2 | 16% |
| 5211 49 90 | --- Other | m2 | 16% |
| - Printed: | |||
| 5211 51 | Plain weave: | ||
| 5211 51 10 | --- Shirting fabrics | m2 | 16% |
| 5211 51 20 | --- Furnishing fabrics (excluding pile and chenille fabrics) | m2 | 16% |
| 5211 51 30 | --- Flannelette | m2 | 16% |
| 5211 51 40 | -- Long cloth (chintz) | m2 | 16% |
| 5211 51 50 | --- Saree | m2 | 16% |
| 5211 51 90 | --- Other | m2 | 16% |
| 5211 52 | -- 3-thread or 4-thread twill, including cross twill: | ||
| 5211 52 10 | --- Crepe fabrics including crepe checks | m2 | 16% |
| 5211 52 20 | --- Shirting fabrics | m2 | 16% |
| 5211 52 30 | --- Twill, not elsewhere specified (including gaberdine) | m2 | 16% |
| 5211 52 90 | --- Other | m2 | 16% |
| 5211 59 | Other fabrics: | ||
| 5211 59 10 | --- Zari bordered saree | m2 | 16% |
| 5211 59 90 | --- Other | m2 | 16% |
| 5212 | OTHER WOVEN FABRICS OF COTTON | ||
| Weighing not more than 200 g/m2: | |||
| 5212 11 00 | -- Unbleached | m2 | 16% |
| 5212 12 00 | -- Bleached | m2 | 16% |
| 5212 13 00 | -- Dyed | m2 | 16% |
| 5212 14 00 | -- Of yarns of different colours | m2 | 16% |
| 5212 15 00 | -- Printed | m2 | 16% |
| Weighing more than 200 g/m2: | |||
| 5212 21 00 | -- Unbleached | m2 | 16% |
| 5212 22 00 | -- Bleached | m2 | 16% |
| 5212 23 00 | -- Dyed | m2 | 16% |
| 5212 24 00 | -- Of yarns of different colours | m2 | 16% |
| 5212 25 00 | -- Printed | m2 | 16% |
* For rates of additional duties of excise under Additional Duties of Excise (Goods of Special Importance) Act, 1957 on specified goods of this Chapter - please see Appendix I.
* For effective rates of Cess on the specified goods of this Chapter -please see Appendix IV.