TaxTMI 
TaxTMI 
D.O. Letter from JS(TRU-I)
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.... No. 01/2020-Customs (SG) 2nd February, 2020 2. Unless otherwise stated, all changes in rates of duty take effect from the midnight of 1st February/2nd February, 2020. A declaration has been made under the Provisional Collection of Taxes Act, 1931 in respect of clauses 115 (a), 115(b), 139 and 145 of the Finance Bill, 2020 so that changes proposed therein take effect from the midnight of 1st February/2nd February, 2020. The remaining legislative changes would come into effect only upon the enactment of the Finance Bill, 2020. 3. Important changes in respect of Customs duty, NCCD and GST rates are contained in the Annexures appended to this letter: a) Annexure A contains details of Chapter wise changes in Basic Customs Duty; b) Annexure B contains details of changes in respect of Social Welfare Surcharge. c) Annexure C contains details of changes in NCCD in respect of tobacco products; d) Annexure D contains details of retrospective amendments made in CGST, IGST, UTGST or Compensation Cess rates, in specified cases, through Finance Bill. 4. Besides the rates changes, other significant changes made through the Finance Bill are as fol....
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....he Central Government may consider appropriate as safeguard measure. III. Amendments in CGST, IGST and UTGST Acts, 2017: a) Central Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Act, 2017 and the Union Territory Goods and Services Tax Act, 2017 are being amended for facilitating trade, and improving compliance as per the decisions of the GST Council. IV. Other legislative changes in Finance Bill, 2020: a) Vide clause of the Finance Bill, 2020, Health Cess is being imposed on the import of medical devices falling under headings 9018 to 9022, at the rate of 5% ad valorem on the import value of such goods as determined under Section 14 of the Customs Act, 1962. This Health Cess shall be a duty of Customs. Health Cess shall not be imposed on medical devices which are exempt from BCD. Further, inputs/parts used in the manufacture of medical devices will also be exempt from Health Cess. Export Promotion scrips shall not be used for payment of said Cess b) Changes are being made in the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 to stren....
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....d would look forward to your comments/suggestions. With warm regards, Yours sincerely, (G. D. Lohani) Joint Secretary (TRU-I) ANNEX A CUSTOMS Note: (a) "Basic Customs Duty" (BCD) means Customs duty levied under the Customs Act, 1962 (b) Clause 115 of the Finance Bill, 2020 seeks to amend the First Schedule to the Customs Tariff Act, 1975 so as to increase the tariff rate of Basic Customs duty on certain goods. (c) Social Welfare Surcharge means duty of customs levied vide section 110 for Finance Act, 2018. (d) "Health Cess" means duty of customs levied under clause 139 of the Finance Bill, 2020 on goods specified in Fourth Schedule to the said Bill. I. Changes in BCD rate Chapter 1 (I) BCD on Pure-bred breeding Horses falling under tariff item 0101 21 00 is being exempted by amending the notification No. 50/2017-Customs dated 30th June 2017 vide notification No. 1/2020-Customs dated 2nd February, 2020 [New S. No. 3A refers] Chapter 2: No Change Chapter 3 (1) Vide S. No. 5 of notification No. 50/2017-Customs dated 30th June 2017, Tuna bait falling under tariff heading 0303 is exe....
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...., 2020. Chapter 5 (1) Vide S. No. 10 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 5% is prescribed on Pancreas falling under Chapter 5 [Products of animal origin, not elsewhere specified or included]. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2m February, 2020. Consequently, Pancreas falling under Chapter 5 will now attract 30% BCD. (2) Vide S. No. 11 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 5% is prescribed on Conch Shell falling under sub-heading 0508 00. On review, this entry is being omitted vide notification No. 1/2020-Customs dated rd February, 2020. Consequently, Conch Shell falling under sub-heading 0508 00 will now attract 30% BCD. Chapter 6 (1) Vide S. No. 18 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 5% is prescribed on 'Bulbs, Tubers, etc. or other live plants' falling under tariff heading 0601 and 0602. On review, this entry is being omitted Wile notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, Bulbs, Tubers, etc. or other live plants falling under tariff heading 0601 and 0602 will now att....
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.... 91 00 are exempted from BCD. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, durum wheat seeds and seeds of wheat other than durum wheat, falling under tariff item 1001 11 00 and 1001 91 00 will now attract 100% BCD. Further, Wheat falling under tariff item 1001 11 00 and 1001 91 00 is being exempted from levy of Social Welfare Surcharge by amending notification No. 11/2018-Customs dated 2nd February, 2018 vide notification No.09/2020-Customs dated 2nd February, 2020. (3) Vide S. No. 40 of notification No. 50/2017-Customs dated 30th June 2017, Maize falling under sub-heading 1005 90, upto an aggregate of five lakh metric tonnes of total imports of such goods in a financial year, is exempted from BCD. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, Condition No. 1 in the Annexure to notification No. 50/2017-Customs dated 30th June 2017 is also being omitted. Further, Maize falling under sub-heading 1001 90 is being exempted from levy of Social Welfare Surcharge by amending notification No. 11/2018-Customs dated 2nd February, 2018 vid....
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....ion No. 1/2020-Customs dated 2nd February, 2020. Consequently, Condition No. 1 in the Annexure to notification No. 50/2017-Customs dated 30th June, 2017 is also being omitted. (4) Vide S. No. 78 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 80% is prescribed on Margarine, animal or vegetable fats and oils falling under tariff heading 1517 and 1518. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, Margarine, animal or vegetable fats and oils falling under tariff heading 1517 and 1518 will now attract 100% BCD. (5) Vide S. No. 83 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 20% is prescribed on crude glycerol, glycerol waters and glycerol lyes (other than crude glycerin) falling under tariff item 1520 00 00. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, crude glycerol, glycerol waters and glycerol lyes (other than crude glycerin) falling under tariff item 1520 00 00 will now attract 30% BCD. Chapter 16: No Change Chapter 17 (1) Vide S. No. 88A of notification No. 50/2017....
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....nder sub-heading 1901 10. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, 'preparations for infant use, put up for retail sale', falling under sub-heading 1901 10 will now attract 50% BCD. Further, goods falling under sub-heading 1901 10 is being exempted from levy of Social Welfare Surcharge by amending notification No. 11/2018-Customs dated 2nd February, 2018 vide notification No.09/2020-Customs dated 2nd February, 2020 Chapter 20 (1) Vide S. No. 98 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 30% is prescribed on preserved potatoes falling under tariff item 2004 10 00. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, preserved potatoes falling under tariff item 2004 10 00 will now attract 35% BCD. (2) Vide S. No. 99 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 7.5% is prescribed on peanut butter falling under tariff item 2008 11 00. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, peanut butter falling u....
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....stoms dated 30th June 2017 as amended by notification No. 1/2020-Customs, dated 2nd February, 2020 refers.] (2) Vide S. No. 148 of notification No. 50/2017-Customs dated 30th June 2017, exemption from BCD is prescribed to Naphtha, when imported by Ratnagiri Gas and Power Private Limited (RGPPL), for use in generation of electricity in the power plants of Ratnagiri Gas and Power Private Limited (RGPPL) at Dabhol. On review, this entry is being omitted vide notification No. 1/2020-Customs dated rd February, 2020. Consequential changes are being made in S. No. 147 of notification No. 50/2017-Customs dated 30th June 2017 [Notification No. 1/2020-Customs, dated 2nd February, 2020 refers]. (3) Vide S. No. 149 of notification No. 50/2017-Customs dated 30th June 2017 exemption from BCD is prescribed to Naphtha, when imported for generation of electrical energy by a generating company as defined in section 2(28) of the Electricity Act, 2003 (36 of 2003) to supply electrical energy or to engage in the business of supplying electrical energy. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequential changes are being made in S. N....
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....dated 2nd February, 2020 refers]. (3) BCD on all goods including Noble Metal Compounds and Noble Metal Solutions falling under heading 2843 is being increased from 7.5% to 10% by amending S. No. 169 of notification No. 50/2017-Customs, dated 30th June, 2017, vide notification No.1/2020-Customs, dated 2nd February, 2020. Further, concessional rate of 7.5% is being prescribed on Platinum and Palladium for use in manufacture of these goods subject to actual used condition [details at entry No. 10 under Chapter 71]. Chapter 29 (1) BCD on Butyl acrylate falling under tariff item 2916 12 10 is being increased from 5% to 7.5% by omitting S. No. 205 of notification No. 50/2017-Customs dated 30th June, 2017 vide notification No. 1/2020-Customs dated 2nd February, 2020. It will attract BCD rate of 7.5% vide entry at S. No. 185 of notification No. 50/2017-Customs dated 30th June, 2017. Chapter 30 (1) Vide S. No. 212 of notification No. 50/2017-Customs dated 30th June, 2017, exemption from BCD is provided to 'Japanese Encephalitis (JE) vaccine imported by the Andhra Pradesh Government through UNICEF' falling under Chapter 30. On review, this entry is being omitted vide notifi....
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....no change in BCD on them. However, BCD on Platinum and Palladium used in manufacture of all goods falling under sub-heading 3815 12, is being reduced from 12.5% to 7.5% subject to actual user condition, by amending notification No. 50/2017-Customs dated 30th June, 2017 vide notification No. 1/2020-Customs, dated 2nd February, 2020 [new S. No. 415A refers]. (2) BCD on all goods, falling under tariff item 3824 99 00 is being increased from 10% to 17.50% by increasing the tariff rate of all goods falling under this tariff item [Clause 115 (a) of the Finance Bill, 2020 refers. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect]. The items of this heading covered by S. No. 250A of notification No. 50/2017-Customs dated 30th June, 2017 will continue to attract BCD at 7.5%. Otherwise tariff rate shall apply on import of goods falling under tariff item 3824 99 00. Chapter 39 (1) S. No. 262 of notification No. 50/2017-Customs dated 30th June, 2017 is being amended vide notification No. 1/2020-Customs dated rd February, 2020 to omit heading 3903 from the exclusion clause. Accordingly, goods falling u....
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.... is being decreased from 10% to 5% subject to actual user condition. notification No. 50/2017-Customs dated 30th June, 2017, as amended vide notification No. 1/2020-Customs, dated 2nd February, 2020. [New S.No. 277A refers] Chapter 40: No change Chapter 41 (1) Entry at S. No. 286 of notification No. 50/2017-Customs dated 30th June, 2017 provides BCD exemption on Patent leather falling under tariff item 4114 20 10. On review, this entry is being omitted vide notification No. 1/2020-Customs, dated 2nd February, 2020. Consequently, these goods will attract BCD applicable otherwise. Chapter 42: No Change Chapter 43 (1) Entry at S. No. 287 of notification No. 50/2017-Customs dated 30th June, 2017 provides BCD exemption on raw or tanned furskins etc. falling under headings 4301 and 4302 [except tariff item 4301 30 00]. On review, this entry is being omitted vide notification No. 1/2020-Customs, dated 2nd February, 2020. Consequently, these goods will attract BCD at the rate of 15% (heading 4301 other tariff item 4301 30 00) and 10% (heading 4302). Chapter 44-47: No Change Chapter 48 (1) BCD on Newsprint falling under heading 4801 is being reduced from 10%....
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....the tariff rate of all goods falling under these headings. [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. (2) Tariff rate on all goods falling under heading 6406 [ parts of footwear] is being increased from 15% to 20%. [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. Simultaneously entry at S. No. 331 and the Condition No. 37 along with Lists 8 and 9 of notification No.50/2017-Customs, dated 30th June, 2017 vide which concessional rate of 10% was prescribed on footwear parts and other consumables, are being omitted vide notification No. 1/2020-Customs, dated 2nd February, 2020. Thus, due these changes parts of footwear falling under headings 6406 will now attract 20% BCD the other parts and consumables will now attract BCD applicable otherwise. Chapter 65-66: No Change Chapter 67 (1) BCD on all goods falling under heading 6702 [artificial flowers etc.] is being increased from 10% to 20% by increas....
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.... June, 2017, vide notification No.1/2020-Customs, dated 2nd February, 2020. (5) BCD on Rough synthetic gemstones, falling under heading 7104 is being increased from Nil to 0.5% by amending S. No. 360 of notification No.50/2017-Customs, dated 30th June, 2017, vide notification No.1/2020-Customs, dated 2nd February, 2020. (6) BCD on Rough cubic zirconia, falling under heading 7104 is being increased from Nil to 0.5% by amending S. No. 361 of notification No.50/2017-Customs, dated 30th June, 2017, videnotification No.1/2020-Customs, dated 2nd February, 2020. (7) BCD on Polished cubic zirconia, falling under heading 7104 is being increased from 5% to 7.5% by amending S. No. 362 of notification No.50/2017-Customs, dated 30th June, 2017, vide notification No.1/2020-Customs, dated 2nd February, 2020. (8) The end use-based exemption available on Gold in the form of wire, ribbon, preform of purity 99.99 % and above used in manufacture of specified goods listed in notification No. 25/1999-Customs dated 28th February 1999 is being withdrawn by omitting entry at S. No. 80 notification No. 25/1999-Customs dated 28th February 1999, vide notification No.5/2020-Customs, dated 2nd Febru....
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....ication No. 24/2005-Customs dated 1st March, 2005 and entry at S. No. 33 of notification No. 25/2005-Customs dated 1st March, 2005], is being withdrawn by amending said entries. [Notification No.6/2020 and notification No.7/2020, both dated the 2nd February, 2020, respectively, refers]. Consequently, Copper and articles thereof falling under Chapter 74, when used in the manufacture of such goods will attract the BCD rates applicable otherwise. (2) BCD on all goods [table, kitchen, other household articles etc.] falling under sub heading 7418 10 is being increased from 10% to 20% by increasing the tariff rate. [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. Chapter 75: No Change Chapter 76 (1) BCD on all goods falling under sub heading 7615 10 [table, kitchen, other household articles etc.] is being increased from 10% to 20% by increasing the tariff rate. [Clause 115 (a) of the Finance Bill, 2020 refers.] By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate eff....
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....%/10% to 15% by increasing the tariff rate. [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. (3) Vide entry at Sr. No. 447 of the notification No. 50/2017-Customs, dated 30th June, 2017, BCD exemption is provided on the specified goods required for manufacture of Optical disk drives (ODD). On review, the said entry is being omitted vide notification No. 1/2020, dated 2nd February, 2020. Consequently, the said items will attract the applicable BCD rate. (4) Vide entry at Sr. No. 459 of the notification No. 50/2017-Customs, dated 30th June, 2017, BCD exemption is provided on the parts falling under heading 8443 (except 8443 99 51, 8443 99 52 and 8443 99 53) for manufacture of printers falling under sub-heading 8443 32. On review, the said entry is being omitted vide notification No. 1/2020, dated 2nd February, 2020. BCD exemption on parts of said printers will continue in view of similar exemption available in the notification No. 24/2005-Customs, dated the 1st March, 2005 (entries at S.No. 2A to 2F of notification No. 24/2005-Customs, dated ....
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.... 84 [4 51 50 has been carved out from tariff item 8414 51 90 for "Wall fans" and BCD is being increased on Wall fans from 7.5% to 20%. d) BCD on all other remaining goods under tariff item 8414 51 90 is being increased from 7.5% to 20%. [ Clause 115 (a) and (b) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. (11) Following changes are being made for goods falling under sub-heading 8414 59: a) BCD on all goods falling under sub heading 8414 59 (except "Blowers, portable" under tariff item 8414 59 20), is being increased from 7.5% to 10% by increasing the tariff rate; b) BCD on Blowers, portable under tariff item 8414 59 20 is being increased from 10% to 20%. [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. (12) BCD on specified goods as per List 10 of the notification No. 50/2017-Customs, dated 30th June, 2017, required for use in high voltage power transmission project, is being increase....
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....t S. No. 456 of notification No. 50/2017-Customs, dated 30th June, 2017, provides concessional 5% BCD on (a) Sprinklers and drip irrigation systems for agricultural and horticultural purposes and (b) Micro Irrigation equipment. On review, this entry is being omitted vide notification No. 1/2020-Customs, dated 2nd February, 2020. Consequently, these items will now attract 7.5% BCD. (37) Entry at S. No. 457 of notification No. 50/2017-Customs, dated 30th June, 2017, provides concessional 5% BCD on poultry incubators and brooders falling under tariff item 8436 21 00. On review, this entry is being omitted vide notification No. 1/2020-Customs, dated 2nd February, 2020. Consequently, this item will now attract 7.5% BCD. (38) Notification No. 11/2018-Custom, dated the 2nd February, 2018 provided exemption from Social Welfare surcharge (SWS) on specified items of Chapter 84 under entries at S. No. 1, 9, 10, 12, 15, 16, 18, 19, 20. The exemption from SWS, on the said items, is being withdrawn by omitting said entries. [Notification No. 11/2018-Customs, dated 2nd February, 2018, as amended vide notification No.9/2020, dated 2nd February, 2020 refers]. Consequently, all items of Chapte....
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....90 00) is being increased from 10% to 20% by increasing the tariff rate [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. (7) BCD on all goods falling under heading 8510 (except tariff item 8510 90 00) is being increased from 10% to 20% by increasing the tariff rate [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. (8) BCD on all goods falling under heading 8515 (except tariff item 8515 90 00) is being increased from 7.5% to 10% by increasing the tariff rate [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. (9) BCD on all goods falling under heading 8516 (except tariff items 8516 50 00 and 8516 90 00) is being increased from 10% to 20% by increasing the tariff rate [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collecti....
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....lar mobile phone falling under tariff item 8518 30 00 were attracting 15% BCD. Now, all items of tariff item 8518 30 00 shall attract 15% BCD. [S. No. 18 of notification No. 57/2017-Customs, dated 30th June, 2017, as amended vide notification No. 2 /2020-Customs, dated 2nd February, 2020 refers]. (15) A new tariff item (8529 90 30) is being created for "Open cell of television sets". Tariff item 8529 90 90 has accordingly been split. [Clause 115(b) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this tariff changes will come into force with immediate effect. The existing BCD exemption on these items shall continue under S. No 515A of notification No. 50/2017-Customs, dated 30th June, 2017. Consequential amendments in other notifications are also being done to maintain existing BCD exemptions on Open cell of television set vide notification No.10/2020, dated the rd February, 2020. (16) Micro Fuse Base, Sub-Miniature Fuse Base, Micro Fuse Cover and Sub-Miniature Fuse Cover, falling under heading 8538 for use in manufacturing of Micro Fuse and Sub-Miniature Fuse, is being exempted from BCD subject to end use. [ S.N....
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....ctric motor vehicles as under: Heading Description From To 8702, 8704 Completely Built Units (CBUs) of commercial electric vehicles 25% 40% 8703 Semi Knocked Down (SKD) forms of electric passenger vehicles, Three-wheeler 15% 30% 8702, 8704, 8711 Semi Knocked Down (SKD) forms of electric vehicles- Bus, Trucks and Two wheelers 15% 25% 8702, 8703, 8704, 8711 Completely Knocked Down (CKD) forms of electric vehicles - Passenger vehicles, Bus and Trucks, Three wheelers, Two wheelers. 10% 15% The above changes are being carried out by amending S. Nos 525, 526A, 531A of notification No 50/2017-Customs dated 30th June, 2017 vide notification No 1/2020-Customs dated 2nd February, 2020. (2) BCD on Completely Built Units (CBUs) of commercial vehicles [ other than electric vehicles] falling under headings 8702 and 8704, is being increased from 30 to 40% [with effect from 1.04.2020] by amending S.No. 524 of notification No. 50/2017-Customs, dated 30th June, 2017 vide notification No. 1/2020, dated 2nd February, 2020 refers. Consequently, Completely Built Units (CBUs) of commercial vehicles including elec....
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....from 20% to 25%, by increasing the tariff rate. [Clause 115(a) of the Finance Bill 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. The existing concessional rate/ exemptions on aircraft seats and parts thereof shall continue. (2) BCD on all goods falling under heading 9403, is being increased from 20% to 25%, by increasing the tariff rate. [Clause 115(a) of the Finance Bill 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. (3) BCD on all goods falling under heading 9404, is being increased from 20% to 25%, by increasing the tariff rate. [Clause 115(a) of the Finance Bill 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. (4) BCD on all goods falling under heading 9405, is being increased from 20% to 25%, by increasing the tariff rate. [Clause 115(a) of the Finance Bill 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will....
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....ed 05.07.2016 on imports originating in or exported from People's Republic of China, Indonesia, Taiwan, Iran, Malaysia; and (ii) notification No. 28/2019-Customs(ADD) dated 24.07.2019 on imports originating in or exported from Korea RP and Thailand, is being revoked, by rescinding the aforesaid two notifications (Notification no. 3/2020-Customs (ADD) dated 2nd February, 2020 refers.) III. Miscellaneous Changes (1) The exemption from BCD and IGST in respect of specified military equipment under notification No. 19/2019-Customs dated 6th July, 2019, is being extended on imports by Defence PSUs and other PSUs for defence forces by amending notification No. 19/2019-Customs dated 6th July, 2019 vide notification No. 3/2020-Customs dated 2nd February, 2020. (2) S. No. 408 (and Condition 51) of the notification No. 50/2017-Customs, dated 30th June, 2017 provides concessional BCD rate of 5% on item for renovation and modernization of Fertilizer plants. It requires a techno-economic clearance from Department of Fertilizer. The Condition No. 51 is being amended so as to remove this requirement. notification No. 50/2017-Customs, dated 30th June, 2017, as amended vide notification No.....
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....7. 4. 105/1999-Customs dated 10.8.1999 Exemption under SAARC PTA 5. 56/2006-Customs dated 7.6.2006 Exemption from Special additional duty to specified goods produced in Nepal 6. 22/2003-Customs dated 4.2.2003 Wool or woolen fabrics or woolen apparels received as gifts by Red Cross and Paper Money. [The exemption to wool, woolen fabrics and apparels received as gifts by the Indian Red Cross has been provided by inserting new S. No. 2A in notification No. 148/1994-Customs dated 13th July, 1994 as amended vide notification No. 04/2020-Customs dated 2nd February, 2020. Further, Paper Money is being exempted by inserting new S. No. 304A in notification No. 50/2017-Customs as amended by notification No. 1/2020-Customs dated 2nd February, 2020.] 22/2007-Customs dated 1.3.2007 Preferential rates on certain CTH 14/2004-Customs dated 8.1.2004 Water supply projects for industrial and agricultural use exempted under Project Imports ANNEX B SOCIAL WELFARE SURCHARE Note: Social Welfare Surcharge (SWS) means duty of customs levied vide section 110 for Finance Act, 2018. I.....
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....recorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37 (excluding cards incorporating a magnetic stripe) of heading 8523], [recorded media for reproducing phenomena other than sound or image, of heading 8523], 8531 20, 8532, 8533, 8534 00 00, 8541, [parts of electronic integrated circuits and micro-assemblies, of tariff item 8523 52 or 8542 90 00], 8543 59 10 8543 70 11, 9013 80 10, 9013 90 10, 9026, 9027 20 00, 9027 30, 9027 50, [9027 80 (except exposure metres)], 9030 40 00, 9030 82 00. 9. All the goods covered under notification No. 25/1998-Customs, dated 2^nd June 1998 published in Gazette of India vide number G.S.R 290 (E), dated the 2″^d June 1998. 10. Facsimile machines and teleprinters, falling under heading 8443. 11. All goods falling under tariff items 8517 69 50, 8517 69 60, 8517 69 70, 8517 69 90 and 8517 70 10. 12. Parts and accessories (falling under sub-heading 8443 99) of all goods falling under tariff item 8443 31 00 and sub-heading 8443 32. 13. Units of automatic data processing machines falling under sub-heading 8517 62. 14. All goods falling under....
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....e video cameras, falling under tariff item 8525 80 20. 31. Aerials or antennae of a kind used with apparatus for radiotelephony and radiotelegraphy, falling under tariff item 8517 70 90. 32. Populated PCBs falling under sub-heading 8529 90 for (i) transmission apparatus other than apparatus for radio broadcasting or television; (ii) transmission apparatus incorporating reception apparatus; (iii) digital still image video cameras. 33. Parts (other than populated PCBs) for digital still image video cameras, falling under sub-heading 8529 90. 34. Flat panel displays of a kind used in automatic data processing machines and telecommunication apparatus, falling under sub-heading 8531 80. 35. Parts of indicator panels incorporating Liquid Crystal Devices (LCD) or Light Emitting Diode (LED), falling under sub-heading 8531 90. 36. Electronic AC switches consisting of optically coupled input and output circuits (insulated thyristor AC switches), falling under sub-heading 8536 50. 37. Electronic switches, including temperature protected electronic switches, consisting of a transistor and a logic chip (chip on-chip technology) for a volt....
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.... (a) NCCD means "National Calamity Contingent Duty" levied under Finance Act, 2001, as a duty of Excise on specified goods at rates specified in the seventh schedule to Finance Act, 2001. These changes will come into effect immediately [from 00 hours on 02.02.2019] owing to the declaration under the Provisional Collection of Taxes Act, 1931. Chapter 24 (1) Levy of National Calamity Contingent Duty is being reviewed on the following items. [Clause 145 of the Finance Bill, 2020 refers]: Tariff Item Description of goods From To (^1) (2) (3) (4) 2402 20 10 Other than filter cigarettes, of length not exceeding 65 millimetres Rs. 90 per thousand Rs. 200 per thousand 2402 20 20 Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres Rs. 145 per thousand Rs. 250 per thousand 2402 20 30 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres Rs. 90 per thousand Rs. 440 per thousand 2402 20 40 Filter cigarettes of length (including the length o....