Export classification harmonisation updates ITC tariff entries, preserving conditional controls, state trading treatment, restricted authorisation and prohibited exports. Schedule-II (Export Policy) of ITC (HS) 2022 is amended with immediate effect to align export classifications, notes and policy entries with the Finance Act, 2026. Broad tariff entries are deleted or replaced with product-specific classifications across agricultural products, foods, chemicals, pharmaceuticals, minerals, leather, machinery, metals and transport equipment. Specified controlled chemicals remain freely exportable only subject to a No Objection Certificate from the Narcotics Commissioner. Deoxy nucleotide triphosphates require restricted export authorisation, zirconium ores remain subject to State Trading Enterprise treatment through Indian Rare Earths Limited, and dissolving-grade chemical wood pulp is prohibited for export.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Export classification harmonisation updates ITC tariff entries, preserving conditional controls, state trading treatment, restricted authorisation and prohibited exports.
Schedule-II (Export Policy) of ITC (HS) 2022 is amended with immediate effect to align export classifications, notes and policy entries with the Finance Act, 2026. Broad tariff entries are deleted or replaced with product-specific classifications across agricultural products, foods, chemicals, pharmaceuticals, minerals, leather, machinery, metals and transport equipment. Specified controlled chemicals remain freely exportable only subject to a No Objection Certificate from the Narcotics Commissioner. Deoxy nucleotide triphosphates require restricted export authorisation, zirconium ores remain subject to State Trading Enterprise treatment through Indian Rare Earths Limited, and dissolving-grade chemical wood pulp is prohibited for export.
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