Policy   ___________________________::




 

 

STATEMENT SHOWING THE PRE AND POST BUDGET 2003-04 IMPORT DUTY RATES on capital goods, raw materials, 
chemicals, components & consumables used in leather & leather products Industry

S.No

Description of Items

PRE-BUDGET (BCD+CVD+
SED+SADC)
(in %)

Total
Duty
(in%)

POST-BUDGET
(BCD+CVD+
SED+SADC)
(in %)

Total
Duty
(in%)

Variation
in Duty
(in %)

I

 

Capital goods required for manufacture of leather & leather products

         
 

a.

Machinery/equipments specified in List 34 of CN 21/2002

5+0+4

9.20

5+0+4

9.20

0.00

 

b.

Machinery/equipments other than those in List 34 of CN 21/2002

25+16+4

50.80

25+16+4

50.80

0.00

II

 

Raw materials

         
 

a.

Raw hides and skins of bovine & equine animals (fresh,salted,dried,pickled or limed) whether or not split, including sheep skins in wool

 Nil

 Nil

 Nil

 Nil

 Nil

 

b.

Wet Blue chrome tanned leather, crust leather, finished leather of all kinds, including splits and sides thereof

 Nil

 Nil

 Nil

 Nil

 Nil

 

c.

Other types of leather not specified above falling under Chapter 41.04 to 41.15

25+0+4

30.00

25+0+4

30.00

0.00

 

d

Raw,tanned and dressed fur skins of lamb (falling under Heading No.4301.30 & 4302.13)

 Nil

 Nil

 Nil

 Nil

 Nil

 

e

Raw,tanned and dressed fur skins of other animals (falling under Heading No.4301.30 & 4302.13)

 Nil

 Nil

 Nil

 Nil

 Nil

III

 

Tanning Extracts

         
 

a

Wattle extract falling under Customs Heading 3201.20

15+0+4

19.60

15+0+4

19.60

0.00

 

b

Qubracho extract & others falling under Chapter 32.01

15+16+4

38.74

15+16+4

38.74

0.00

IV

 

Leather chemicals & auxillaries

         
 

A

Synthetic fat liquors

25+16+4

50.80

25+16+4

50.80

0.00

 

B

Syntans

25+16+4

50.80

25+16+4

50.80

0.00

 

C

Preservatives falling under Heading No.29.42

25+16+4

50.80

25+16+4

50.80

0.00

 

D

Formulations of TCMTB or PCMC or both

25+16+4

50.80

25+16+4

50.80

0.00

 

E

Sulphonated fish oil

25+0+4

30.00

25+0+4

30.00

0.00

 

F

Sulphated/oxidised/chlorinated fish oil or mixtures

25+16+4

50.80

25+16+4

50.80

0.00

 

G

Sulphonated/sulphated oxidised/chlorinated cod oil and neats foot oil

25+16+4

50.80

25+16+4

50.80

0.00

 

H

Basic chrome sulphates, oil tanning agents, aluminium tanning agents,zirconium tanning agents

25+16+4

50.80

25+16+4

50.80

0.00

 

I

Solvent soluble dyes (with specified Hue Numbers mentioned aginst S.No.43 to 58 in list 9(A))

25+16+4

50.80

25+16+4

50.80

0.00

 

J

Pigment finishes for leather

25+16+4

50.80

25+16+4

50.80

0.00

 

K

Binders:

         
   

I. Casein binder

25+16+4

50.80

25+16+4

50.80

0.00

   

ii. Resin and Polyurethane Binder

25+16+4

50.80

25+16+4

50.80

0.00

 

L

Fatty oil/pull-up oil

25+16+4

50.80

25+16+4

50.80

0.00

 

M

Lacquers/Lacquer emulsions of Heading No.32.08

25+16+4

50.80

25+16+4

50.80

0.00

 

N

Slip Agents falling under Heading No.32.08

25+16+4

50.80

25+16+4

50.80

0.00

 

O

Polyurethane films/foils for upgradation of leather

25+16+4

50.80

25+16+4

50.80

0.00

   

Items A to O above fall under List 9A & 9B of CN 21/2002

 

 

 

 

 
 

P

Leather finishing auxiliary, fillers etc.

30+16+4

56.83

25+16+4

50.80

-6.03

 

Q

Solvents

30+16+4

56.83

25+16+4

50.80

-6.03

 

R

Resins

30+16+4

56.83

25+16+4

50.80

-6.03

 

S

Acrylic Binder

30+16+4

56.83

25+16+4

50.80

-6.03

 

T

Wax Emulsions

30+16+4

56.83

25+16+4

50.80

-6.03

 

U

Leather dyes/dye solution/dye intermediates etc. (not elsewhere specified)

30+16+4

56.83

25+16+4

50.80

-6.03

 

V

P.U. Chemicals for leather

30+16+4

56.83

25+16+4

50.80

-6.03

V

 

Components for footwear, leather garments/goods - falling

         
   

under List 9A and 9B of CN 21/2002

         
 

1

Units soles with or without heels

25+16+4

50.80

25+16+4

50.80

0.00

 

2

Insoles/midsoles

25+16+4

50.80

25+16+4

50.80

0.00

 

3

Cellulose insole board or sheets

25+16+4

50.80

25+16+4

50.80

0.00

 

4

Heel tips

25+16+4

50.80

25+16+4

50.80

0.00

 

5

Rubber,resin rubber,EVA or crepe sheets for soles and heels

25+16+4

50.80

25+16+4

50.80

0.00

 

6

Heels with or without top lift of leather, rubber masolite/coco/plastic board

25+16+4

50.80

25+16+4

50.80

0.00

 

7

Toe caps and counters for leather footwear

25+16+4

50.80

25+16+4

50.80

0.00

 

8

Leather welts

25+16+4

50.80

25+16+4

50.80

0.00

 

9

Plastic welts

25+16+4

50.80

25+16+4

50.80

0.00

 

10

Shanks

25+16+4

50.80

25+16+4

50.80

0.00

 

11

Welts (cut to size) falling under Chapter 64.06

25+16+4

50.80

25+16+4

50.80

0.00

 

12

Masonite or coco board

25+16+4

50.80

25+16+4

50.80

0.00

 

13

Sole leather bends

25+0+4

30.00

25+0+4

30.00

0.00

 

14

Styrene butadiene, styrene oil bound co-polymers (for the manufacture of soles)

25+16+4

50.80

25+16+4

50.80

0.00
 

15

Non-woven material coated with Thermoplastic (for the manufacture of toe-counters)

25+16+4

50.80

25+16+4

50.80

0.00

 

16

Leather board made from leather scrap (for the manufacture of counters & stiffners)

25+0+4

30.00

25+0+4

30.00

0.00

 

17

Press fasteners, snaps fasteners

25+16+4

50.80

25+16+4

50.80

0.00

               
 

18

Buttons including magnetic buttons

25+0+4

30.00

25+0+4

30.00

0.00

               
 

19

Eyelets, hooks,rings,magnetic locks, push clips, metal handle,

25+16+4

50.80

25+16+4

50.80

0.00

   

key chain holders, corners  pullers, clamps, buckles etc

         
               
 

20

Shoe eyelets Items 1 to 20 above fall under List 9A & 9B of CN  21/2002

25+16+4

50.80

25+16+4

50.80

0.00

 

21

Plates,Blocks,sheets & strips of microcellular rubber (for the manufacture of counters & stiffners) (used in the manufacture of soles, heels or soles & heels combined for footwear)

30+0+4

35.20

25+0+4

30.00

-5.20

 

22

Materials for PU soles (polyols/iso cyanates)

30+16+4

56.83

25+16+4

50.80

-6.03

 

23

Ornaments & embellishments other than those mentioned above

30+16+4

56.83

25+16+4

50.80

-6.03

 

24

Fusible inter-linings falling Ch.59.03

25+16+4

50.80

25+16+4

50.80

0.00

 

25

Synthetic lining materials  @@@

         
   

a) woven fabrics of synthetic/artificial  filament yarn, including woven fabrics obtained from materials of  synthetic/artificial monofilament   synthetic/artificial monofilament

30+16+8+0

61.20

25+16+8+0

55.00

-6.20

   

b) woven fabrics of synthetic/artificial staple fibres falling under Ch.55.12, 55.13, 55.14, 55.15 & 55.16

30+16+8+0

61.20

25+16+8+0

55.00

-6.20

   

c) Non-wovens, whether or not impregnated, coated, covered or laminated - falling under Chapter 56.03

25+16+4

50.80

25+16+4

50.80

0.00

 

26

Elastic tapes (narrow woven fabrics )

         
   

a) of cotton falling under heading 5806.31

30+0+4

35.20

25+0+4

30.00

-5.20

   

b)of man-made fibres -falling under heading 5806.32

25+0+4

30.00

25+0+4

30.00

0.00

 

27

Zip fastners & parts thereof

30+16+4

56.83

25+16+4

50.80

-6.03

 

28

Shoe laces

30+16+4

56.83

25+16+4

50.80

-6.03

 

29

Nails/tacks/staples/pins/spikes etc.

30+16+4

56.83

25+16+4

50.80

-6.03

 

30

Locks(Functional & Decorative) including combination locks

30+16+4

56.83

25+16+4

50.80

-6.03

 

31

Wadding materials all types

30+16+4

56.83

25+16+4

50.80

-6.03

 

32

Manufactures of furskins and artificial fur

30+16+4

56.83

25+16+4

50.80

-6.03

 

33

Saddle tree falling under Chapter 39

5+16+4

26.67

5+16+4

26.67

0.00

VI

 

Consumables

         
 

a.

Sewing threads

         
   

a) Cotton sewing thread- falling under heading   5204.10   

20+8+4

34.78

20+16+4

44.77

9.98

   

b)Others - falling under Chapter 54.01

20+16+4

44.77

20+16+4

44.77

0.00