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of <h1>New Customs Tariff Entry S.No. 231A: 10% Duty on Inland Waterways Goods with Specific Use Conditions</h1> The Central Government has amended Notification No. 21/2002-Customs, dated March 1, 2002, under the Customs Act, 1962. This amendment, effective April 3, 2002, introduces a new entry, S.No. 231A, in the customs tariff table, allowing for a 10% duty on specific goods required for Inland Waterways. The amendment specifies conditions for importers, including an undertaking to use the goods exclusively for Inland Waterways for five years and a certificate from a Ministry of Shipping officer. The goods listed include marine gear boxes, navigation aids, and communication systems.
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