HSN 1996 amendments reclassify customs tariff items while maintaining most duty rates with three exceptions

The circular implements HSN 1996 amendments to the First Schedule of the Customs Tariff Act, 1975, effective from January 1, 1996. The amendments involve reclassification of items across chapters, headings, and sub-headings while maintaining existing duty rates through three consequential notifications. Three specific items experience duty rate changes: dairy spreads see reduction from 50% to 40%, frozen roots and tubers gain preferential rates of 10% for imports from certain countries, and oaknut/chestnut extracts receive preferential rates of 40% from specified regions. All other affected items maintain their existing effective duty rates through technical amendments to exemption notifications. The circular instructs immediate reporting of any unaddressed duty structure changes to ensure no increases occur during the tariff transition.

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