Basic Customs Duty revisions prescribe new duty rates and reshape import exemptions for specified tariff items and conditional grants. Notification 2/2021-Customs amends Notification No.50/2017 by substituting, inserting and omitting numerous Table entries to revise Basic Customs Duty rates and reclassify tariff items, notably for pulses, specified chapters and industrial inputs, lithium-ion cells and batteries, PCBA inputs, aircraft components, and selected metal and paper goods; it replaces Condition 60 to create R&D and manufacture-for-export compliance tracks (installation within six months and seven-year non-transfer), adds Conditions imposing bonded obligations and Defence certification routes, adjusts provisos and an Explanation for completion of pending customs action, omits List 2, and brings the amendments into force from 2nd February 2021.