| CHAPTER-42 |
ARTICLES
OF LEATHER; SADDLERY AND HARNESS, TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS;
ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)
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| Tariff
Item |
Description
of goods |
Unit |
Drawback
when Cenvat facility has not been availed |
Drawback
when Cenvat facility has been
availed
|
Drawback
Rate
|
Drawback
cap per unit in Rs. |
Drawback
Rate |
Drawback cap per unit in Rs.
|
| 1 |
2 |
3 |
4 |
5 |
6 |
7 |
| |
| 4201 |
Saddlery and
harness for any animal (including traces, leads, knee pads, muzzles, saddle
cloths, saddle bags, dog coats and the like), of any material |
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| 420101 |
Harness |
Per
piece |
8.0% |
70
|
2.2% |
19.30 |
| 420102 |
Saddles |
Per
piece |
8.0% |
200 |
2.2% |
55 |
| 4202 |
Trunks, suit-cases,
vanity-cases, executive-cases, brief-cases, school satchels, spectacle
cases, binocular cases, camera cases, musical instrument cases, gun cases,
holsters and similar containers; travelling-bags, insulated food or beverages
bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses,
map-cases, cigarette-cases, tobacco- pouches, tool bags, sports bags,
bottle- cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of
leather or of composition leather, of sheeting of plastics, of textile
materials, of vulcanised fibre or of paperboard, or wholly or mainly covered
with such materials or with paper |
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TRUNKS, SUIT-CASES,
VANITY-CASES, EXECUTIVE-CASES, BRIEF-CASES, SCHOOL SATCHELS AND SIMILAR
CONTAINERS: |
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| 420201 |
Trunks, suit-cases,
vanity-cases, executive-cases, brief-cases, school satchels and similar
containers, of leather |
Per
piece |
6.3% |
200 |
1.7% |
54 |
| 420202 |
Trunks, suit-cases,
vanity-cases, executive-cases, brief-cases, school satchels and similar
containers, made of leather in combination with other materials |
Per
piece |
3.5% |
110
|
1.0% |
31.4 |
| 420203 |
Hand-bags, whether
or not with shoulder strap, including those without handle of leather
|
Per
piece |
7.0% |
70 |
1.9% |
19 |
| 420204 |
Hand-bags, whether
or not with shoulder strap, including those without handle
made of leather in combination with other materials
|
Per
piece |
3.8% |
38.50 |
1.0% |
10.1
|
| 420205 |
Articles
of a kind normally carried in the pocket or in the handbag of
leather |
Per
piece |
8.0% |
35 |
2.2% |
9.6 |
| 420206 |
Articles
of a kind normally carried in the pocket or in the handbag made of leather in combination with other materials |
Per
piece |
4.4% |
19 |
1.1% |
4.7 |
| 420207 |
others
articles of leather |
Per
piece |
5.0% |
50.00
|
1.4% |
14.00
|
| 420208 |
others articles made of
leather in combination with other materials |
Per
piece |
2.8% |
27.50
|
1.0% |
9.8 |
| 4203 |
Articles
of apparel and clothing accessories, of leather or of composition leather |
|
|
|
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|
420301
|
Articles of apparel of leather
|
Per
piece |
7.5% |
400.00 |
2.2% |
117
.3 |
| 420302 |
Articles
of apparel made of leather in combination with other materials |
Per
piece |
4.1% |
220.00 |
1.0% |
53.6
|
| 420303 |
Gloves,Specially
designed for use in sports namely Golf Gloves made of leather or combinationof
leather and synthetic materials |
Per
piece |
10.0% |
14.00 |
2.8% |
3.9 |
| 420304 |
Gloves for use
in industry made of leather |
per
pair |
8.0% |
12.00
|
2.2% |
3.3 |
| 420305 |
Other gloves
made of leather |
Per
pair |
7.5% |
28.00
|
2% |
7.5 |
| 420306 |
Belts and bandoliers
made of leather |
Per
piece |
6.3% |
25.00
|
1.7% |
6.7 |
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Other clothing
accessories : |
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| 420307 |
Aprons made of
leather |
Per
piece |
7.0% |
150.00
|
2.0% |
42.8
|
| 420308 |
Others |
Per
piece |
7.0% |
50.00 |
2.0% |
14.3 |
| 4204 |
Articles of
leather or of composition leather, of a kind used in machinery or mechanical
appliances or for other technical uses |
|
1% |
|
1% |
|
| 4205 |
Other articles
of leather or of composition leather |
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| 420501 |
Leather
sofa cover |
Per
piece |
7.0% |
350.00
|
2.0% |
100 |
| 420502 |
Other
covers namely upholstery |
Per
piece |
7.0% |
350.00
|
2.0% |
100 |
| 420503 |
Other
articles of leather |
Per
piece |
5.0% |
50.00
|
1.4% |
14.00 |
| 420504 |
Other
articles made of leather in combination with other materials
|
Per
piece |
2.8% |
27.50
|
1.0% |
9.8 |
| 4206 |
Articles of gut
(other than silk-worm gut), of goldbeater’s skin, of bladders or of tendons |
|
1% |
|
1% |
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