THE CUSTOMS TARIFF ACT 1975 (Notification)
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Body

CHAPTER - 64

FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES

Tariff Item	Description of goods	Unit	Drawback rate	Drawback cap per unit in Rs.
(1)	(2)	(3)	(4)	(5)
6401	Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes		1.5%
6402	Other footwear with outer soles and uppers of rubber or plastics
640201	Shoes for adults, made of synthetic textile material	Pair	4.2%	83
640299	Others		1.5%
6403	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather
640301	Leather shoes for adults, namely boots and half boots	Pair	4.2%	123
640302	Deleted
640303	Deleted
640304	Deleted
640305	Leather shoes for adults, other than boots and half boots	Pair	4.2%	115
640306	Deleted
640307	Leather boots/half boots/shoes for children	Pair	4.2%	61
640308	Deleted
640309	Leather sandals (including chappals / slippers)	Pair	4.6%	73
640310	Deleted
640311	Leather safety footwear with protective metal toe cap	Pair	4.6%	97
640312	Leather safety footwear with protective toe cap of composite/ synthetic material	Pair	4.4%	86
640399	Others		1.5%
6404	Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials
640401	Of rubber sole with canvas upper		1.5%
640402	Shoes with upper of synthetic textile materials	Pair	4.2%	83
640403	Sandals of leather-cum-synthetic/textile materials		1.5%
640404	Of TPR/PU sole with canvas upper		1.5%
640499	Others		1.5%
6405	Other footwear		1.5%
6406	Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
640601	Leather shoe uppers for adults, namely boots and half boots	Pair	3.1%	63
640602	Deleted
640603	Deleted
640604	Deleted
640605	Leather shoe uppers for adults, other than boots and half boots	Pair	3.1%	66
640606	Deleted
640607	Leather uppers for boots/half boots/shoes for children	Pair	3.1%	39
640608	Deleted
640609	Leather sandal uppers	Pair	2.1%	16.3
640610	Deleted
640611	Leather woven sandal uppers	Pair	2.1%	20
640612	Leather soles	Pair	2.1%	13
640613	Leather-cum-synthetic/textile footwear uppers	Pair	2.1%	20
640614	Synthetic uppers for footwear		1.5%
640615	PU Unit sole		1.5%
640616	Leather insoles (Leather socks) for adult shoes		1.5%
640617	Deleted
640618	Leather gaiters or chaps	Pair	2.1%	20
640619	Synthetic gaiters or chaps		1.5%
640699	Others		1.5%