THE CUSTOMS TARIFF ACT 1975 (Notification)
Notification No. 77/2023-CUSTOMS (N.T.), Dated 20th October, 2023

Body

CHAPTER - 42

ARTICLES OF LEATHER; SADDLERY AND HARNESS, TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILKWORM GUT)

Tariff Item	Description of goods	Unit	Drawback Rate	Drawback cap per unit in Rs.
(1)	(2)	(3)	(4)	(5)
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
420101	Harness made of leather	Piece	5.5%	134.4
420102	Saddles made of leather	Piece	2.9%	646.3
420103	Harness and Saddlery, made of nonleather including textiles or synthetic materials		1.1%
420104	Parts/Components of Harness and Saddlery, made of leather or nonleather including Textiles or Synthetic materials	Piece	2.7%	52.1
420199	Others		1.1%
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; travellingbags, 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 vulcanized fiber or of paper-board, or wholly or mainly covered with such materials or with paper
420201	Trunks, suit-cases, vanity-cases, executive-cases (including laptop bags, computer-tablet covers), briefcases, school satchels, backpacks/ rucksacks, travelling bags/ luggages and similar containers
42020101	Of leather, of composition leather or of patent leather	Piece	6.5%	351
42020102	Of PVC	Piece	6.5%	232
42020103	Of textile material	Piece	4.5%	74.9
42020199	Others		1.5%
420202	Hand-bags or shopping bags, whether or not with shoulder strap, including those without handle; organizer, file-folders, note-cases with closing devices
42020201	Leather woven/braided hand-bag	Piece	5.3%	251.2
42020202	Others of leather, of composition leather or of patent leather	Piece	5.0%	208.8
42020203	Of cotton	Kg	2.6%	40.5
42020204	Of PVC	Piece	6.5%	144.7
42020205	Of leather, in combination with textile material	Piece	4.5%	252.2
42020299	Others		1.5%
420203	Articles of a kind normally carried in the pocket or in the handbag
42020301	Of leather, of composition leather or of patent leather	Piece	5.3%	78.9
42020302	Of PVC	Piece	4.4%	45.2
42020303	Of leather, in combination with textile material		1.9%
42020399	Others		1.5%
420204	Other articles
42020401	Of leather, of composition leather or of patent leather	Piece	5.3%	78.9
42020402	Of Plastic and /or of textile material	Piece	4.4%	33.7
42020499	Others		1.5%
4203	Articles of apparel and clothing accessories, of leather or of composition leather
420301	Articles of apparel, made of leather	Piece	4.5%	476.6
420302	Articles of apparel, made of leather in combination with other materials	Piece	4.5%	412.3
420303	Golf Gloves made of leather	Piece	3.6%	14.5
420304	Golf Gloves made of leather in combination with textile materials	Piece	3.6%	14.5
420305	Gloves for use in industry including cut resistant gloves, heat resistant gloves, garden gloves, work gloves, welding gloves, water resistant gloves and driving gloves, made of leather with or without cotton/synthetic material	Pair	4.1%	10.6
420306	Other gloves made of leather	Pair	3.6%	48.7
420307	Belts (with or without an extra buckle) and bandoliers made of leather, whether or not in combination with synthetic material	Piece	4.0%	36.7
420308	Aprons made of leather		1.9%
420309	Wrist band, tie-pin, necklace made of leather		1.5%
420310	Belts (with or without an extra buckle) of PVC	Piece	4.0%	36.7
420311	Sports gloves, other than Golf gloves, made of leather	Pair	3.6%	14.5
420312	Sports gloves, other than Golf gloves, made of leather in combination with textile materials	Pair	3.6%	14.5
420399	Others		1.5%
4204	Omitted
4205	Other articles of leather or of composition leather
420501	Leather sofa cover	Sq. ft.	5.5%	11.8
420502	Other upholstery including automobile upholstery	Sq. ft.	5.5%	11.8
420503	Mats/carpets of leather/ composition leather or of leather in combination with other materials		1.5%
420599	Other articles of leather/ composition leather or of leather in combination with other materials (including woven mesh /panels/woven belts/braids strips/ laces/luggage tag/ID card holder/ cords in rolls or cut pieces)		1.5%
4206	Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons		1.2%