(% advl.)
| ITEMS | 1996-97 includes 2% special duty | 1997-98 includes 5% special duty | 1998-99 includes 5% special duty | 1999-2000 includes surcharge 10% | 2000-2001 includes surcharge of 10% | 2001- 02 | 2002-03 | 2003-04 | 2004-05 | 2005-06 |
| NATURAL FIBRE | ||||||||||
| Cotton | NIL | NIL | NIL | 5.5 | 5.5 | 5 | 10 | 10 | 10 | 10 |
| Wool | ||||||||||
| a) Below 32 micron | 27 | 25 | 20 | 16.5 | 16.5 | 15 | 15 | 5 | 5 | 5 |
| b) Above 32 micron | 12 | 15 | 10 | 5.5 | 5.5 | 5 | 5 | 5 | 5 | 5 |
| RAW MATERIAL FOR MAN-MADE | ||||||||||
| DMT,PTA, MEG | 27 | 30 | 30 | 27.5 | 27.5 | 20 | 20 | 20 | 20 | 15 |
| ACRYLONITRILE | 12 | 15 | 15 | 16.5 | 16.5 | 15 | 15 | 15 | 15 | 5 |
| CAPROLACTUM | 32 | 35 | 30 | 27.5 | 27.5 | 20 | 20 | 20 | 20 | 15 |
| PARAXYLENE | 12 | 15 | 5 | 5.5 | 5.5 | 5 | 10 | 5 | 5 | 5 |
| WOOD PULP | 7 | 15 | 10 | 5.5 | 5.5 | 5 | 5 | 5 | 5 | 5 |
| YARN | ||||||||||
| COTTON YARN | 27 | 30 | 30 | 25* | 20* | 20 | 20 | 20 | 20 | 15 |
| SPUN YARN | 52 | 55 | 40 | 40* | 20* | 20 | 20 | 20 | 20 | 15 |
| BLENDED YARN | 52 | 55 | 40 | 40* | 20* | 20 | 20 | 20 | 20 | 15 |
| WOOLLEN YARN | 52 | 45 | 40 | 40* | 20* | 20 | 20 | 20 | 20 | 15 |
| FIBRE/FILAMENT | ||||||||||
| POLYESTER STAPLE FIBRE | 32 | 35 | 35 | 35* | 20* | 20 | 20 | 20 | 20 | 15 |
| ACRYLIC STAPLE FIBRE | 32 | 35 | 35 | 35* | 20* | 20 | 20 | 20 | 20 | 15 |
| VISCOSE STAPLE FIBRE | 27 | 30 | 30 | 25* | 20* | 20 | 20 | 20 | 20 | 15 |
| POLYESTER FILAMENT YARN | 32 | 35 | 35 | 35* | 20* | 20 | 20 | 20 | 20 | 15 |
| VISCOSE FILAMENT YARN | 32 | 35 | 35 | 35* | 20* | 20 | 20 | 20 | 20 | 15 |
| NYLON FILAMENT YARN | 32 | 35 | 35 | 35* | 20* | 20 | 20 | 20 | 20 | 15 |
| FABRICS | ||||||||||
| COTTON FABRICS | 52 | 45 | 40 | 40* | **30/35* | **30/35* | ** 30 | ** 20 | ** 20 | **15 |
| BLENDED FABRICS | 52 | 45 | 40 | 40* | **30/35* | **30/35* | ** 30 | ** 20 | ** 20 | **15 |
| WOOLLEN FABRICS | 52 | 45 | 40 | 40* | **30* | **30/35* | ** 30 | ** 20 | ** 20 | **15 |
| Textile Machinery | ||||||||||
| 1) Specific Textile and garment machinery under concessional rates. including parts for manufacture and spare part for maintenance of such machinery. List 30 (119 machinery) and List 31 (42 machinery) | 12 | 15 | 15 | 16.5 | 15* | 5 | 5 | 5 | 5 | 5 |
| 2) Specified Textile Machinery under list 45(90 machinery) and 46(75 machinery) | 27 | 25 | 25 | 27.5 | 25* | 25 | 25 | 5 | 5 | 5 |
| 3) Machinery under general category and spare parts | 27 | 25 | 25 | 27.5 | 25* | 25 | 25 | 20 | 20 | 10 |
| 4) Specified textile machinery (for silk textiles) in list 32 (16 machinery) including part for manufacture and spare part for maintenance of such machinery. | 27 | 25 | 25 | 27.5 | 25 | 25 | 10 | 10 | 5 | 5 |
| 5) List 49 (23 Machinery) | 27 | 25 | 25 | 27.5 | 25 | 25 | 25 | 20 | 20 | 15 |
| Note :- | ||||||||||
| (1) * Exempt from 10% surcharge on basic Customs Duty. | ||||||||||
| (2) Apart from above CVD equal to Excise duty and 4% SAD is also applicable upto 8/ 1/2004 , However SAD is abolished on all items Vide Notification 6/ 2004- Customs dtd. 8 / 1/ 04. | ||||||||||
| (3) The Spl. Customs Duty of 5% has been withdrawn w.e.f. 28-2-99. | ||||||||||
| (4) On fabrics SAD was not imposed as such good are subjected to AED(ST) before 2004-05 Budget. | ||||||||||
| (5) 10% Surcharge is abolished in Budget 2001-2002. | ||||||||||
| (6) ** Attracts advalorem rate or specific rate whichever is higher basis. | ||||||||||
| (7) CVD is exempted for wherever there is corresponding excise duty exemption | ||||||||||
| (8) Two -for- one/ three-for-one twisters and vaccun autoclave and rewinding machine for bobbin to hank, for textile industry and parts for manufacture or spare parts required for the maintenance of them continue to attract 10% BCD. | ||||||||||
| (9) Machineries for use with shuttle less loom, namely electric dobby and jacquard included in list 46 in Budget 2003-04. | ||||||||||
| (10) In Budget 2004-05, 37 machinery added in List 45 and 8 machinery in List 46. | ||||||||||
| (11) Education cess @ 2% levied on aggregate duty of custom in 2004-05 budget w.e.f. 9-7-2004. However certain items bound under international commitment have been exempt for education cess. | ||||||||||
| (12) In Budget 2005-06, BCD on Textile Machineries other than specified in various lists is reduced to 10% | ||||||||||
Last Updated on 17/03/2005
By O/o Textile Commissioner