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Import Tariff___________________::




 

 

STATEMENT SHOWING IMPORT DUTY RATES PRE-BUDGET vis-à-vis POST BUDGET 2008-09
on capital goods, raw materials, chemicals, components & consumables used in leather & leather products Industry
S.No Description of Items Pre-Budget 2008-09 Total Post-Budget 2008-09 Total Variation
Duties in % Duty Duties in % Duty in Duty
(BCD+CVD+EC+4%CVD) (in %) (BCD+CVD+EC+4%CVD) (in %) (in %)
(1) (2) (5)- (6)- (5)- (6)- (7).
I Capital goods
a. Machinery/equipments specified in List 34 of CN 21/2002 5+16+3+4 27.89 5+14+3+4 25.58 2.32
b. Machinery/equipments other than those in List 34 of CN 21/2002 7.5+16+3+4 31.01 7.5+14+3+4 28.64 2.37
II Raw materials
a. Raw hides and skins of bovine & equine animals Nil Nil Nil Nil Nil
b. Wet Blue chrome tanned leather, crust leather, finished leather of all kinds, including splits and sides thereof & also patent leather Nil Nil Nil Nil Nil
c. Other types of leathers falling under Chapter 41 10+0+3+4 14.71 10+0+3+4 14.71 0.00
d Raw,tanned and dressed fur skins of lamb & other animalsfalling under Tariff Heading No.4301& 4302 Nil Nil Nil Nil Nil
III Tanning Extracts
Wattle extract, quebracho extract, chestnut extract (CE NTFN.4/2006) 7.5+0+3+4 12.03 7.5+0+3+4 12.03 0.00
Extracts other than above 7.5+16+3+4 31.01 7.5+14+3+4 28.64 2.37
IV Leather chemicals & auxillaries
A Synthetic fat liquors 34039100 7.5+16+3+4 31.01 7.5+14+3+4 28.64 2.37
B Syntans 7.5+16+3+4 31.01 7.5+14+3+4 28.64 2.37
C Preservatives falling under Heading No.29.42 7.5+16+3+4 31.01 7.5+14+3+4 28.64 2.37
D Formulations of TCMTB or PCMC or both 7.5+16+3+4 31.01 7.5+14+3+4 28.64 2.37
E Sulphonated fish oil 10+0+3+4 14.71 10+0+3+4 14.71 0.00
F Sulphated/oxidised/chlorinated fish oil or mixtures 10+16+3+4 34.13 10+14+3+4 31.70 2.43
G Sulphonated/sulphated oxidised/chlorinated cod oil and neats foot oil 10+16+3+4 34.13 10+14+3+4 31.70 2.43
H Oil tanning agents, aluminium tanning agents,zirconium tanning agents 7.5+16+3+4 31.01 7.5+14+3+4 28.64 2.37
I Solvent soluble dyes 7.5+16+3+4 31.01 7.5+14+3+4 28.64 2.37
J Pigment finishes for leather 7.5+16+3+4 31.01 7.5+14+3+4 28.64 2.37
K pigments & preparation based on Titanium Dioxide 10+16+3+4 34.13 10+14+3+4 31.70 2.43
L Binders:
I. Casein binder (38099390) 7.5+16+3+4 31.01 7.5+14+3+4 28.64 2.37
ii. Resin and Polyurethane Binder 7.5+16+3+4 31.01 7.5+14+3+4 28.64 2.37
M Fatty oil/pull-up oil 7.5+16+3+4 31.01 7.5+14+3+4 28.64 2.37
N Lacquers/Lacquer emulsions of Heading No.32.08 10+16+3+4 34.13 10+14+3+4 31.70 2.43
O Slip Agents falling under Heading No.32.08 10+16+3+4 34.13 10+14+3+4 31.70 2.43
P Polyurethane films/foils for upgradation of leather 10+16+3+4 34.13 10+14+3+4 31.70 2.43
Q Leather finishing auxiliary, fillers etc. 7.5+16+3+4 31.01 7.5+14+3+4 28.64 2.37
R Solvents 10+16+3+4 34.13 10+14+3+4 31.70 2.43
S 1. Resins 10+16+3+4 34.13 10+14+3+4 31.70 2.43
2. Resins if Chemicals 7.5+16+3+4 31.01 7.5+14+3+4 28.64 2.37
T Acrylic Binder 7.5+16+3+4 31.01 7.5+14+3+4 28.64 2.37
U Wax Emulsions (38099390) 7.5+16+3+4 31.01 7.5+14+3+4 28.64 2.37
V Leather dyes/dye solution/dye intermediates etc. (not elsewhere specified) 7.5+16+3+4 31.01 7.5+14+3+4 28.64 2.37
W P.U. Chemicals for leather 10+16+3+4 34.13 10+14+3+4 31.70 2.43
V Components for footwear, leather garments/goods
1 Units soles with or without heels 10+8+3+4 24.42 10+8+3+4 24.42 0.00
2 Insoles/midsoles 10+8+3+4 24.42 10+8+3+4 24.42 0.00
3 Cellulose insole board or sheets 10+16+3+4 34.13 10+14+3+4 31.70 2.43
4 Heels / Heel tips 10+8+3+4 24.42 10+8+3+4 24.42 0.00
5 Rubber,resin rubber,EVA or crepe sheets for soles and heels 10+16+3+4 34.13 10+14+3+4 31.70 2.43
6 Heels with or without top lift of leather, rubber masonite/coco/plastic board 10+8+3+4 24.42 10+8+3+4 24.42 0.00
7 Toe caps and counters for leather footwear 10+8+3+4 24.42 10+8+3+4 24.42 0.00
8 Leather welts 10+16+3+4 34.13 10+14+3+4 31.70 2.43
9 Plastic welts 10+16+3+4 34.13 10+14+3+4 31.70 2.43
10 Shanks 10+16+3+4 34.13 10+14+3+4 31.70 2.43
11 Welts (cut to size) falling under Chapter 64.06 10+16+3+4 34.13 10+14+3+4 31.70 2.43
12 Masonite or coco board 10+16+3+4 34.13 10+14+3+4 31.70 2.43
13 Sole leather bends 10+0+3+4 14.71 10+0+3+4 14.71 0.00
14 Styrene butadiene, styrene oil bound co-polymers(for the manufacture of soles) 10+16+3+4 34.13 10+14+3+4 31.70 2.43
15 Non-woven material coated with Thermoplastic(for the manufacture of toe-counters) 10+16+3+4 34.13 10+14+3+4 31.70 2.43
16 Leather board made from leather scrap(for the manufacture of counters & stiffners) 10+0+3 10.30 10+0+3 10.30 0.00
17 Press fasteners, snaps fasteners 10+16+3+4 34.13 10+14+3+4 31.70 2.43
18 Buttons (Central Excise Tariff 9606.10) 10+0+3+4 14.71 10+0+3+4 14.71 0.00
19 Eyelets, hooks,rings,magnetic locks, push clips, metal handle, key chain holders, corners pullers, clamps, buckles etc 10+16+3+4 34.13 10+14+3+4 31.70 2.43
20 Shoe eyelets 10+16+3+4 34.13 10+14+3+4 31.70 2.43
21 Plates,Blocks,sheets & strips of microcellular rubberor non-cellular rubber (but not latex foam sponge) used in the manufacture of soles, heels or soles & heels combined forfootwear (CE Tariff 40.08) 10+0+3+4 14.71 10+0+3+4 14.71 0.00
22 Materials for PU soles (polyols / isocyanates) 10+16+3+4 34.13 10+14+3+4 31.70 2.43
23 Ornaments & embellishments other than those mentioned above 10+16+3+4 34.13 10+14+3+4 31.70 2.43
24 Fusible inter-linings falling Ch.59.03 10+8+3+4 24.42 10+8+3+4 24.42 0.00
25 Synthetic lining materials @@@ ****
a)woven fabrics of synthetic/artificial filament yarn, including woven fabrics obtained from materials ofsynthetic/artificial monofilament (CE Tariff 54.06 & 54.07) 10+8+3+4 24.42 10+8+3+4 24.42 0.00
b)woven fabrics of synthetic/artificial staple fibres **** (CE Tariff Ch.55.11, 55.12, 55.13, 55.14) 10+8+3+4 24.42 10+8+3+4 24.42 0.00
c) Non-wovens, whether or not impregnated, coated,covered or laminated - falling under Chapter 56.03 10+8+3+4 24.42 10+8+3+4 24.42 0.00
26 Elastic tapes (narrow woven fabrics )
a) of cotton - CE Tariff 5806.31 10+8+3+4 24.42 10+8+3+4 24.42 0.00
b) of man-made fibres -CE Tariff 5806.32 10+8+3+4 24.42 10+8+3+4 24.42 0.00
27 Zip fastners & parts thereof 10+16+3+4 34.13 10+14+3+4 31.70 2.43
28 Shoe laces 10+16+3+4 34.13 10+14+3+4 31.70 2.43
29 Nails/tacks/staples/pins/spikes etc. 10+16+3+4 34.13 10+14+3+4 31.70 2.43
30 Locks(Functional & Decorative) including combination locks 10+16+3+4 34.13 10+14+3+4 31.70 2.43
31 Wadding materials all types 10+16+3+4 34.13 10+14+3+4 31.70 2.43
32 Manufactures of furskins and artificial fur 10+0+3+4 14.71 10+0+3+4 14.71 0.00
33 Saddle tree falling under Chapter 39 (CUS Ntfn 11/2006) 10+16+3+4 34.13 10+14+3+4 31.70 2.43
VI Consumables
a. Sewing threads
a) Cotton sewing thread- falling under heading 5204.10 10+4+3+4 19.56 10+4+3+4 19.56 0.00
b)Others - falling under Chapter 54.01 7.5+8+3+4 21.52 7.5+8+3+4 21.52 0.00
b. Waxes all types 10+16+3+4 34.13 10+14+3+4 31.70 2.43
c. Thermoplastic cements in the form of Granules rods/sticks/rolls/coil & all types of adhesives 10+16+3+4 34.13 10+14+3+4 31.70 2.43
d. Sponges-Sea sponges and synthetic group 10+16+3+4 34.13 10+14+3+4 31.70 2.43
e. French Bindings **** 10+16+3+4 34.13 10+14+3+4 31.70 2.43
f. Abrasive/energy paper/belts/ cup shapes/stripes etc 10+16+3+4 34.13 10+14+3+4 31.70 2.43
g. Grinding wheels/feed rollers/sharpening wheel/grinding stone 10+16+3+4 34.13 10+14+3+4 31.70 2.43
h. Cutters/trimmers falling under Chapter 82 10+16+3+4 34.13 10+14+3+4 31.70 2.43
I Stamping dies falling under Chapter 82 10+16+3+4 34.13 10+14+3+4 31.70 2.43
j Brushes all types - CE Tariff 96.03 10+0+3+4 14.71 10+0+3+4 14.71 0.00
k Heating elements 10+16+3+4 34.13 10+14+3+4 31.70 2.43
l Paper or paperboard labels of all kinds, whether or not printedfalling under Chapter 48.21 10+16+3+4 34.13 10+14+3+4 31.70 2.43
m Labels, badges and similar articles of textile materials CE Tariff 58.07 10+0+3+4 14.71 10+0+3+4 14.71 0.00
Consumables
a. Polishes & Creams and similar preparations for footwear of leather 10+16+3+4 34.13 10+14+3+4 31.70 2.43
b. Penetrators 10+16+3+4 34.13 10+14+3+4 31.70 2.43
c. Stamping foils in strips of width(not exceeding 6 inches) 10+16+3+4 34.13 10+14+3+4 31.70 2.43
d. Abrasive sheets 10+16+3+4 34.13 10+14+3+4 31.70 2.43
e. Cutting & clicking dies 10+16+3+4 34.13 10+14+3+4 31.70 2.43
f. Bell skiving knives 10+16+3+4 34.13 10+14+3+4 31.70 2.43
g. Band knives for splitting machines 10+16+3+4 34.13 10+14+3+4 31.70 2.43
h. Stamping wheels 10+16+3+4 34.13 10+14+3+4 31.70 2.43
I. Clicking boards for leather machinery 10+16+3+4 34.13 10+14+3+4 31.70 2.43
j. Plastic, PVC, Nylon lasts with or without steel hings 10+16+3+4 34.13 10+14+3+4 31.70 2.43
k. Aluminium shoe forms with or without heating element 10+16+3+4 34.13 10+14+3+4 31.70 2.43
l. Plastic or Nylon tipped hammers 10+16+3+4 34.13 10+14+3+4 31.70 2.43
m. Patterns for leather footwear industry (of plastic) 10+16+3+4 34.13 10+14+3+4 31.70 2.43
n. Patterns for leather footwear industry (of paper) 10+16+3+4 34.13 10+14+3+4 31.70 2.43
o. Felt sleeves/felt all types 10+16+3+4 34.13 10+14+3+4 31.70 2.43
p. Blades/knives for leather shaving machines (Ch.82) 10+16+3+4 34.13 10+14+3+4 31.70 2.43
VIII OTHER ITEMS OF INPUTS
a. Harness Needles for hand sewing 10+16+3+4 34.13 10+14+3+4 31.70 2.43
b. Industrial sewing machine needles - CE Tariff 8452.20 10+0+3+4 14.71 10+0+3+4 14.71 0.00
c. Pre-punched cards 10+16+3+4 34.13 10+14+3+4 31.70 2.43
d. Leather Designer's kit, Designer's knife, shoe measuring tape,designer's tapes & satra vaccum former 10+16+3+4 34.13 10+14+3+4 31.70 2.43
e. Silver marking pencils/pens/refills - CE Tariff 96.09 10+0+3+4 14.71 10+0+3+4 14.71 0.00
IX PACKING MATERIALS
a. Cartons,boxes,containers and other packing containers falling under Chapter 48 10+16+3+4 34.13 10+14+3+4 31.70 2.43
b. Tags, labels, printed bags, stickers, belts, buttons or hangers, falling under Chapter 39, 48 or any other Chapter imported by bonafide exporters. (Ref: CN 21/2002) Nil Nil Nil Nil Nil
**** Additional Excise duty also will be levied for these items
@'@@' Only ad-valorem rates are mentioned. However there are specific rates based on different types of materials under various Tariff sub-headings. For exact applicability of rates, please refer to Customs Tariff. Besides Additional duty of Excise and Cess is also applicable for certain types of materials in this category for which CE Tariff may be referred.
NB: Apart from 3% Education Cess, other types of cess is also applicable for a few textile-based items.
please refer to Notifications .

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