Effective rates of customs duty and IGST for goods imported into India - Seeks to amend 50/2017-Customs in order to align the HS Codes of the said notifications with the Finance Act, 2023, w.e.f. 01.05.2023 - 35/2023 - Customs -Tariff
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Alignment of HS codes: amends customs tariff entries and replaces specified tariff headings, altering duty treatment for listed imports. The notification substitutes tariff headings in the customs exemption table to align with the Finance Act, 2023: S. No. 226, column (2) is replaced with '3102 10'; S. No. 451A is replaced by specified subheadings under 8419 89 (8419 89 12; 13; 14; 15; 16; 17; 19) with the table recording the description and applicable duty incidence; and S. No. 515A, column (2) is replaced with '8524.' The amendments take effect from 1 May 2023 and a corrigendum corrected the S. No. 515A entry.
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Alignment of HS codes: amends customs tariff entries and replaces specified tariff headings, altering duty treatment for listed imports.
The notification substitutes tariff headings in the customs exemption table to align with the Finance Act, 2023: S. No. 226, column (2) is replaced with "3102 10"; S. No. 451A is replaced by specified subheadings under 8419 89 (8419 89 12; 13; 14; 15; 16; 17; 19) with the table recording the description and applicable duty incidence; and S. No. 515A, column (2) is replaced with "8524." The amendments take effect from 1 May 2023 and a corrigendum corrected the S. No. 515A entry.
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