Table Nos.1 to 3; Page Nos. F-1 to F-18
(EFFECTIVE FROM 01-07-2017)
01-03-2015 29-02-2016
01-03-2016
30-06-2017
01-07-2017 & Onwards
5.00
01-03-2015 29-02-2016
01-03-2016
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
01-03-2016
01-03-2015 29-02-2016
01-07-2017 & Onwards
30-06-2017
5.00
01-07-2017 & Onwards
30-06-2017
5.00
01-03-2015 29-02-2016
01-03-2016
-
-
-
-
-
-
-
-
-
-
-
-
-
-
01-07-2017 & Onwards
-
30-06-2017
5.00 Nil
01-03-2015 29-02-2016
01-03-2016
01-07-2017 & Onwards
30-06-2017
5.00
11-07-2014 28-02-2015
01-03-2016
01-03-2015 29-02-2016
01-07-2017 & Onwards
30-06-2017
5.00
28-02-2010
01-03-2015 29-02-2016
01-03-2016
01-07-2017 & Onwards
30-06-2017
5.00
01-03-2015 29-02-2016
01-03-2016
01-07-2017 & Onwards
30-06-2017
7.50 - 7.50 5 - 5.00
IV. CELLULOSIC FILAMENT YARNS
EFFECTIVE DATES
Viscose Fil. Yarn
(Below 600 Denier)
Viscose Fil. Yarn
(600 Denier & above)
Acetate Filament Yarn
Cuprammonium
Filament Yarn
From To
Customs
Duty %
Auxiliary
Duty %
Total
%
Customs
Duty %
Auxiliary
Duty %
Total
%
Customs
Duty %
Auxiliary
Duty %
Total
%
Customs
Duty %
Auxiliary
Duty %
Total
%
28-02-1999 28-02-2000 35 – 35 35 – 35 25 – 25 25 – 25
01-03-2000 07-07-2004 20 – 20 20 – 20 20 – 20 20 – 20
08-07-2004 28-02-2005 20 – 20.40 20 – 20.40 20 – 20.40 20 – 20.40
01-03-2005 28-02-2006 15 – 15.30 15 – 15.30 15 – 15.30
15
– 15.30
01-03-2006 28-02-2007 10 – 10.48 10 – 10.48 10 – 10.48 10 – 10.48
01-03-2007 28-11-2007 10 – 10.72 10 – 10.72 10 – 10.72 10 – 10.72
29-11-2007 28-02-2010 5 – 5.55 5 – 5.55 5 – 5.55 5 – 5.55
01-03-2010 28-02-2011 5 – 5.55 5 – 5.55 5 – 5.55 5 – 5.55
01-03-2011 16-03-2012 5 – 5.55 5 – 5.55 5 – 5.55 5 – 5.55
17-03-2012 29-02-2013 5 – 5.55 5 – 5.55 5 – 5.55 5 – 5.55
01-03-2013 10-07-2014 5 – 5.55 5 – 5.55 5 – 5.55 5 – 5.55
11-07-2014 28-02-2015 5 – 5.55 5 – 5.55 5 – 5.55 5 – 5.55
01-03-2015 5 – 5.20 5 – 5.20 5 –
5.20
5 – 5.20 29-02-2016
01-03-2016
5 – 5.20 5 – 5.20 5 –
5.20
5 – 5.20
01-07-2017 & Onwards 5 – 5.20 5 – 5.20 5 – 5.20 5 – 5.00
30-06-2016
F-8
F-9
V. RAW MATERIALS FOR SYNTHETIC FIBRES / YARNS
EFFECTIVE DATES Caprolactam DMT / PTA
From To
Customs
Duty %
Auxiliary
Duty %
Total
%
Customs
Duty %
Auxiliary
Duty %
Total
%
13-06-1998 28-02-2001 25 – 25 25 – 25
01-03-2001 07-07-2004 20 – 20 20 – 20
08-07-2004 28-02-2005 20 – 20.40 20 – 20.40
01-03-2005 28-02-2006 15 – 15.30 15 – 15.30
01-03-2006 28-02-2007 10 – 10.66 10 10.48
01-03-2007 28-11-2007 10 – 10.86 7.50 – 8.13
29-11-2007 28-02-2010 10 – 10.86 5.00 – 5.55
01-03-2010 28-02-2011 10 – 10.86 5.00 – 5.55
01-03-2011 16-03-2012 7.5 – 8.03 5.00 – 5.55
17-03-2012 29-02-2013 7.5 – 8.41 5.00 – 5.55
01-03-2013 10-07-2014 7.5 – 8.41 5.00 – 5.55
11-07-2014 28-02-2015 7.5 – 8.41 5.00 – 5.55
01-03-2015 7.5 – 7.80 5.00 – 5.20
–
29-02-2016
01-03-2016 7.5 – 7.80 5.00 – 5.20
01-07-2017 & Onwards 7.5 – 7.80 5.00 – 5.00
30-06-2017
01-03-2015 29-02-2016
01-03-2016
01-07-2017 & Onwards
30-06-2017
2.50 5.00 5.00 7.50 7.50
01-03-2015 29-02-2016
01-03-2016
01-07-2017 & Onwards
30-06-2017
2.50 5.00
01-03-2015 29-02-2016
01-03-2016
01-07-2017 & Onwards
30-06-2017
2023-2024
01-07-2017
5.00
5.00
5.00
5.00
7.50
7.50
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
5.00
4.00
20.00
20.00
5.00
2
2023-2024
01-07-2017
2.50
7.50
• Central Excise Duty
• State VAT / Central Sales Tax
• Service Tax
• Additional Customs Duty (CVD)
• Special Additional Duty (SAD)
• Local Body Tax / Octroi and Entry Tax
• State and Central Cesses
• Special Additional Duty (SAD)
• Local Body Tax / Octroi and Entry Tax
• State and Central Cesses
Taxes subsumed under GST
• Basic Customs Duty
• Excise Duty / VAT on Petroleum Products
• Electricity Duty by state
• Property tax, Stamp Duty and taxes on
immovable properties
• Royalty on minerals, Environmental /
regulatory taxes
Taxes Not subsumed under GST
7.50
7.50
5.00
7.50
7.50
5.00
5.00
5.00
4.00
2
ANTI-DUMPING DUTY (ADD) ON PTA - A STEP IN RIGHT DIRECTION
Anti-Dumping Duty (ADD) on Purified Terephthalic Acid (PTA), Mono Ethylene Glycol (MEG) and
Polyester Staple Fibre (PSF) with the various departments of the Government of India especially,
Ministry of Textiles and NITI Aayog - a think tank of the Government of India. The Government of India
was kind enough to abolish the Anti-Dumping Duty (ADD) on Purified Terephthalic Acid and also
rejected the proposal to levy ADD on Mono Ethylene Glycol and Polyester Staple Fibre. The move has
helped the Textile Value Chain, especially MMF Segment to diversify their products range more towards
MMF Garments as the world over the fibre consumption ratio is titled more towards MMF and less on
Cotton: 70:30 while the same is ; completely reverse in India 30:70 which makes the Indian exports of
textile products less penetrative in the international markets due to cost competitiveness while the
smaller players like Bangladesh, Vietnam, Sri Lanka, Turkey, etc are able to increase their market share
due to Preferential Trade Agreements and Free/ Bilateral Trade Agreements between the end-user
countries or intermediary countries.
In the Hon'ble Prime Minister of India and I-Ion'ble Union Minister of Textiles for the bold decision of
abolishing the Anti Dumping Duty being levied on Purified Terephthalic Acid (PTA) imported from
different countries including China, Indonesia, Taiwan, Iran and Malaysia. PTA is an important raw
material for the production of polyester fibre. It was one of the long-pending demands of the textile
industry and restricting the growth of textile industry diversifying into MMF products which are in great
demand in international markets.
PTA, a critical input for textile fibres and yarns and was attracting anti-dumping duty ranging from US$
27 to US$160 per metric tonnes depending upon the country of origin. The shortage of PTA curtails
capacity utilisation of the polyester segment industry. Abolition of ADD on PTA has brought polyester
price in India on par with international price and opened up new avenues for the Indian Polyester
textiles.
It will make Indian polyester products globally competent and will help them grab new markets which
have remained elusive for them due to the high cost of production. Over the last few years, there has
been a significant shift in the demand of Man-Made Fibre (MMF) textiles, including polyester clothing
and apparels, home-furnishings and technical textiles products owing to the limited availability of cotton
and certain other factors like cheaper price, easy availability and other features like light weight, etc. The
Textile Sector is confident that with greater Government support and encouragement, India can become
a source hub for MMF products in the near future and would help achieve the target and market size
ofUS$ 350 billion by 2025 set by the Ministry of Textiles for the T &A Sector.
F-18
