Articles of leather (excluding those made of reptile skin/reptile leather, fur skins & hair-on-skins). 

42.01

Harness of all sorts, all materials (predominantly of leather with/ without covering of other materials, viz. plastic/ rubber, etc.), not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus. dated 1^st March, 2002, when CENVAT facility has not been availed..

10% (ten per cent only) of f.o.b. subject to a maximum of Rs.98.00 (Rs. ninety eight only) per piece.

1.5% 

8.5%

42.02

Harness of all sorts all materials (predominantly of leather with/ without covering of other materials, viz. plastic/ rubber, etc.), not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus. dated 1^st March, 2002 when CENVAT facility has been availed.

1.5% (one point five per cent only) of the f.o.b. value subject to a maximum of Rs.14.70 (Rs. fourteen and paise seventy only) per piece.

All Customs

42.03

Harness of all sorts all materials (predominantly of leather with/without covering of other materials, viz. plastic/ rubber, etc.), manufactured out of duty free finished leather, when CENVAT facility has not been availed

2.5% (two point five per cent only) of the f.o.b. value subject to a maximum of Rs.25.00 (Rs. twenty-five only) per piece.

All C. Excise

42.04

Saddles, not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus. dated 1^st March, 2002 when CENVAT facility has not been availed:

10% (ten per cent only) of f.o.b. subject to a maximum of Rs.200.00 (Rs. two hundred only) per piece..

1.5%

8.5%

42.05

Saddles, not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus. dated 1^st March, 2002 when CENVAT facility has been availed:

1.5% (one point five per cent only) of the f.o.b. value subject to a maximum of Rs.30.00 (Rs. thirty only) per piece.

All Customs

42.06

Saddles manufactured out of duty free finished leather, when CENVAT facility has not been availed

2.5% (two point five per cent only) of the f.o.b. value subject to a maximum of Rs.50.00 (Rs. fifty only) per piece.

All C. Excise

42.07

All kinds of leather bags, with or without shoulder straps including those without handle and all kinds of travel goods not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1^st March,2002 when CENVAT facility has not been availed.

7.3% (seven point three per cent only) of the f.o.b. value subject to a maximum of Rs.215.00(Rs. two hundred fifteen only) per piece.

2.1% 

5.2%

42.08

All kinds of leather bags, with or without shoulder straps including those without handle and all kinds of travel goods; not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1^st March,2002 when CENVAT facility has been availed.

2.1% (two point one per cent only) of the f.o.b. value subject to a maximum of Rs.62.00 (Rs. sixty-two only) per piece.

All Customs

42.09

All kinds of leather bags, with or without shoulder straps including those without handle and all kinds of travel goods manufactured out of duty free finished leather, when CENVAT facility has not been availed.

2% (two per cent only) of the f.o.b. value subject to a maximum of Rs.60.00 (Rs. sixty only) per piece..

All C. Excise

42.10

All kinds of leather wallets/purses, cardholders, pass cases, tri- folds, cheque book covers, etc. not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1^st March,2002 when CENVAT facility has not been availed.

6.5% (six point five per cent only) of the f.o.b. value subject to a maximum of Rs.40.00 (Rs. forty only) per piece.

2.3%

4.2%

42.11

All kinds of leather wallets/purses, cardholders, pass cases, tri- folds, cheque book covers, etc. not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1^st March,2002 when CENVAT facility has been availed.

2.3% (two point three per cent only) of the f.o.b. value subject to a maximum of Rs.14.00 (Rs. fourteen only) per piece.

All Customs

42.12

All kinds of leather wallets/purses, cardholders, pass cases, tri- folds, cheque book covers, etc., manufactured out of duty free finished leather, when CENVAT facility has not been availed.

1.5% (one point five per cent only) of the f.o.b. value subject to a maximum of Rs.10.00 (Rs. ten only) per piece.

All C. Excise 

42.13

Leather apparel, not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1^st March, 2002 when CENVAT facility has not been availed.

8% (eight per cent only) of the f.o.b. value subject to a maximum of Rs.400.00 (Rs. four hundred only) per piece

3.5%

4.5%

42.14

Leather apparel, not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1^st March,2002 when CENVAT facility has been availed.

3.5% (three point five per cent only) of the f.o.b. value subject to a maximum of Rs.175.00 (Rs. one hundred seventy-five only) per piece.

All Customs

42.15

Leather apparel, manufactured out of duty free finished leather when CENVAT facility has not been availed.

1.2% (one point two per cent only) of the f.o.b. value subject to a maximum of Rs.60.00 (Rs. sixty only) per piece.

All C. Excise

Note : Aprons and vests are to be classified under Serial or Sub-serial numbers 42.13 to 42.15

42.16

Industrial Leather Gloves with or without cotton lining not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1^st March,2002 when CENVAT facility has not been availed.

9% (nine per cent only) of the f.o.b. value subject to a maximum of Rs.12.00 (Rs. twelve only) per pair.

4.5%

 4.5%

42.17

Industrial Leather Gloves with or without cotton lining , not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1^st March,2002 when CENVAT facility has been availed.

4.5% (four point five per cent only) of the f.o.b. value subject to a maximum of Rs.6.00 (Rs. six only) per pair

All Customs

42.18

Industrial Leather Gloves with or without cotton lining , manufactured out of duty free finished leather, when CENVAT facility has not been availed.

1% (one per cent only) of the f.o.b. value subject to a maximum of Re.1.00 (Re. one . only) per pair.

All C. Excise

42.19

Other Leather Gloves with or without cotton lining not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1^st March,2002 when CENVAT facility has not been availed.

8% (eight per cent only) of the f.o.b. value subject to a maximum of Rs.32.00 (Rs. thirty-two only) per pair.

3.8%

4.2%

42.20

Other Leather Gloves with or without cotton lining , not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1^st March,2002 when CENVAT facility has been availed.

3.8% (three point eight per cent only) of the f.o.b. value subject to a maximum of Rs.15.50 (Rs. fifteen and paise fifty only) per pair.

  All Customs

42.21

Other Leather Gloves with or without cotton lining , manufactured out of duty free finished leather, when CENVAT facility has not been availed.

4% (four per cent only) of the f.o.b. value subject to a maximum of Rs.16.00 (Rs. sixteen only) per pair.

All C. Excise

42.22

Golf Gloves made of leather or synthetic materials or combination of leather and synthetic materials, not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1^st March,2002, when CENVAT facility has not been availed.

9% (five per cent only) of the f.o.b. value subject to a maximum of Rs.12.00 (Rs. twelve only) per piece.

5.5%

3.5%

42.23

Golf Gloves made of leather or synthetic materials or combination of leather and synthetic materials , not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1^st March,2002 when CENVAT facility has been availed.

5.5% (five point five per cent only) of the f.o.b. value subject to a maximum of Rs.7.50 (Rs. seven and paise fifty only) per piece.

All Customs

42.24

Golf Gloves made of leather or synthetic materials or combination of leather and synthetic materials, manufactured out of duty free finished leather, when CENVAT facility has not been availed.

3.5%(three point five per cent only) of the f.o.b. value subject to a maximum of Rs.5.00 (Rs. five only) per piece.

All C. Excise

42.25

All leather goods, excluding goods manufactured from duty free finished leather imported under Notification No. 21/2002-Cus. dated 1^st March, 2002, not elsewhere specified in this Chapter, when CENVAT facility has not been availed

5.5% (five point five per cent only) of the f.o.b. value subject to a maximum of Rs.60.00 (Rs. sixty only) per piece.

2.5%

3%

42.26

All leather goods, excluding goods manufactured from duty free finished leather imported under Notification No. 21/2002-Cus. dated 1^st March, 2002), not elsewhere specified in this Chapter, when CENVAT facility has been availed

2.5% (two point five per cent only) of the f.o.b. value subject to a maximum of Rs.28.00 (Rs. twenty-eight only) per piece

All Customs

42.27

All other leather articles, manufactured from duty free finished leather, not elsewhere specified in this Chapter when CENVAT facility has not been availed

1% (one per cent only) of the f.o.b. value subject to a maximum of Rs.6.00 (Rs. six only) per piece.

All C. Excise

42.28

All kinds of leather bags, with or without shoulder straps including those without handle and all kinds of travel goods not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1^st March,2002 but manufactured out of leather in combination with other materials when leather is less than 60% of the visible area, when CENVAT facility has not been availed.

3.7% (three point seven per cent only) of the f.o.b. value subject to a maximum of Rs.110.00(Rs. one hundred ten only) per piece.

1%

2.7%

42.29

All kinds of leather bags, with or without shoulder straps including those without handle and all kinds of travel goods; not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1^st March,2002 but manufactured out of leather in combination with other materials when leather is less than 60% of the visible area, when CENVAT facility has been availed.

1% (one per cent only) of the f.o.b. value subject to a maximum of Rs.32.00 (Rs. thirty-two only) per piece.

All Customs

42.30

All kinds of leather wallets/purses, cardholders, pass cases, tri- folds, cheque book covers, etc. not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1^st March,2002 but manufactured out of leather in combination with other materials when leather is less than 60% of the visible area, when CENVAT facility has not been availed.

3.3% (three point three per cent only) of the f.o.b. value subject to a maximum of Rs.20.00 (Rs. twenty only) per piece.

1%

2.3%

42.31

All kinds of leather wallets/purses, cardholders, pass cases, tri- folds, cheque book covers, etc. not manufactured out of duty free finished leather imported under Notification No.21/2002-Cus dated 1^st March,2002 but manufactured out of leather in combination with other materials when leather is less than 60% of the visible area, when CENVAT facility has been availed.

1% (one per cent only) of the f.o.b. value subject to a maximum of Rs.6.00 (Rs. six only) per piece.

All Customs

42.32

All leather goods, excluding goods manufactured from duty free finished leather imported under Notification No. 21/2002-Cus. dated 1^st March, 2002, not elsewhere specified in this Chapter, but manufactured out of leather in combination with other materials when leather is less than 60% of the visible area, when CENVAT facility has not been availed

2.2% (two point two per cent only) of the f.o.b. value subject to a maximum of Rs.24.00 (Rs. twenty-four only) per piece.

1%

1.2%

42.33

All leather goods, excluding goods manufactured from duty free finished leather imported under Notification No. 21/2002-Cus. dated 1^st March, 2002), not elsewhere specified in this Chapter, but manufactured out of leather in combination with other materials when leather is less than 60% of the visible area, when CENVAT facility has been availed

1% (one per cent only) of the f.o.b. value subject to a maximum of Rs.11.00 (Rs. eleven only) per piece.

All Customs