TaxTMI 
TaxTMI 
Seeks to further amend notification No. 50/2017-Customs dated 30th June, 2017 so as to prescribe effective rate of Basic Customs Duty (BCD)
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.... day of May, 2022; (2) S. No. 4 and the entries relating thereto shall be omitted; (3) (a) for S. No. 6 and the entries relating thereto, the following S. Nos. and entries shall be substituted, namely: - (1) (2) (3) (4) (5) (6) "6. 0306 Live Vannamei shrimp (Litopenaeus vannamei) 10% - - 6A. 0306 Live Black tiger shrimp (Penaeus monodon) 10% - - 6B. 0306 19 00 Frozen Krill 15% - - 6C. 0307 32 00 Frozen Mussels 15% - - 6D. 0307 43 20 Frozen Squids 15% - -"; (b) S. Nos. 6, 6A, 6C, 6D and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (4) S. Nos. 12, 13, 14 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (5) (a) for S. No. 15 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: - (1) (2) (3) (4) (5) (6) "15. 0511 10 00 Bovine Semen 5% - -"; (b) S. No. 15 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022....
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....day of May, 2022; (25) against S. No. 100, for the entry in column (2), the entry "2008 93 00, 2202 99" shall be substituted; (26) S. Nos. 106, 117 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (27) S. Nos. 119A, 120, 121 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (28) S. No. 122 and the entries relating thereto shall be omitted; (29) S. No. 123 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (30) S. No. 124 and the entries relating thereto shall be omitted; (31) S. No. 127 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (32) S. Nos. 129, 130 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (33) against S. No. 132, in column (3),- (a) in clause (A), the following proviso shall be inserted at the end, namely:- "Provided that nothing contained in this S. No. shall have effect after 31st March, 2023."; (b) clause (B) shall be omitted; (34) S. ....
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....1) (2) (3) (4) (5) (6) "167A. 30 or 9804 Drugs or medicines used for treatment of rare diseases Nil - 112"; (45) (a) against S. No. 169, in column (2), after the entry "2823 00 10", the entry "2837 11 00" shall be inserted; (b) S. No. 169 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (46) S. No. 171 and the entries relating thereto shall be omitted; (47) S. No. 173 and the entries relating thereto shall be omitted; (48) S. No. 174 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (49) S. No. 175 and the entries relating thereto shall be omitted; (50) S. No. 178 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (51) S. No. 180 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (52) S. No. 182 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (53) S. No. 185 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022;....
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....ucts (c) decorative paper for lamp shade (d) prints for photo frames (e) hardware brass and metal fittings for furniture (f) handles/blades for cutlery (g) inlay cards, sensors, stickers, poly bags, alarm tags, alarm chips, security chips (h) zipper, zipper head, fasteners, pullers, sliders, end stoppers, eyelets, hooks, eyes, rivets, studs, buttons, magnet buttons, buckles, fusible embroider prints, sequins, metal chain, dog hook, 'D' ring, 'O' ring, bridge fitting, metal frame / bag frame, metal letters/interior plate/logo (i) faucet / lotion pump for dispensers of plastic/stainless steel/metal Nil - 9 and 108 257B. 39, 48 or any other Chapter The following goods, when imported by bonafide exporters for use in the manufacture of textile or leather garments for export, namely: - (a) fasteners including buttons and snap fasteners, zip fasteners (b) inlay cards (c) buckles, eyelets, hooks and eyes, rivets (d) collar stays, collar patties, butterfly and other garment stays including plastic stays (e) embroidery motifs or prints (f) laces (g) badges including embroidered badges (h) sequins (i) toggles (j) studs (k....
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.... (79) S. Nos. 306, 307, 308, 309, 310, 314, 316, 317, 318, 320, 321, 323 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (80) S. No. 324 and the entries relating thereto shall be omitted; (81) S. Nos. 327, 328 and the entries relating thereto shall be omitted; (82) S. No. 332 and the entries relating thereto shall be omitted; (83) S. No. 338 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (84) S. No. 342 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (85) S. No. 343 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (86) for S. No. 344 and the entries relating thereto, the following S. No. and entries shall be substituted with effect from the 1st day of May, 2022, namely: - (1) (2) (3) (4) (5) (6) "344. 71 Rubies, emeralds sapphires, unset imported uncut and and 0.5% - -"; (87) after S. No. 345 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1)....
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....- "Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023."; (100) S. No. 402 and the entries relating thereto shall be omitted; (101) against S. No. 403, in column (3), the following proviso shall be inserted at the end, namely:- "Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023."; (102) for S. No. 404 and the entries relating thereto, the following S. No. and entries shall be substituted, namely: - (1) (2) (3) (4) (5) (6) "404. 27,31,38,3 9,73,82,84, 85,87,89 or 90. Goods specified in column (3) of List 33 when imported by a specified person, in relation with petroleum operations or coal bed methane operations undertaken under: (a) petroleum exploration licenses or mining leases (b) the New Exploration Licensing Policy (c) the Marginal Field Policy (MFP) (d) the Coal Bed Methane Policy (e) the Hydrocarbon Exploration Licensing Policy (HELP) or Open Acreage Licensing Policy (OALP) Explanation.- - For the purposes of this notification, a specified person is a licensee, lessee, contractor or sub-contractor, as defin....
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.... in column (3), the following proviso shall be inserted at the end, namely:- "Provided that nothing contained in this entry shall have effect after the 31st March, 2023."; (110) against S. No. 433, in column (3), the following proviso shall be inserted at the end, namely:- "Provided that nothing contained in this S. No. shall have effect after the 31st March, 2022."; (111) against S. No. 434, in column (3), the following proviso shall be inserted at the end, namely:- "Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023."; (112) against S. No. 436, in column (3), the following proviso shall be inserted at the end, namely:- "Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023."; (113) against S. Nos. 439 and 440, in column (3), the following proviso shall respectively be inserted at the end, namely: - "Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023."; (114) against S. No. 442, in column (4), for the entry, the entry "7.5%" shall be substituted; (115) S. No. 443 an....
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.... 5% - 9"; (126) S. No. 466 and the entries relating thereto shall be omitted; (127) against S. Nos. 469 and 470, in column (3), the following proviso shall respectively be inserted at the end, namely: - "Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023."; (128) against S. No. 479, in column (3), the following proviso shall be inserted in the end, namely:- "Provided that nothing contained in this S. No. shall have effect after the 31st March, 2024."; (129) S. Nos. 481, 481A and the entries relating thereto shall be omitted; (130) S. No. 485 and the entries relating thereto shall be omitted; (131) S. Nos. 487, 488, 489 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (132) S. Nos. 492, 493 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (133) (a) against S. No. 494, in column (2), for the entries, the entries "9030 31 00, 9030 90 10" shall be substituted with effect from the 1st day of April, 2022; (b) S. No. 494 and the entries relating thereto shall be omitted with e....
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....ck, motor, motor controller, charger, power control unit, energy monitor, contactor, brake system, electric compressor, whether or not individually pre-assembled, with, - - -"; (a) none of the above components, parts or sub-assemblies inter-connected with each other and not mounted on a chassis 15% (b) any of the above components, parts or sub-assemblies inter-connected with each other but not mounted on a chassis 30% (2) in a form other than (1) above,- (a) with a CIF value more than US $40,000 100% (b) other than (a) above Explanation. - For the removal of doubts, the exemption contained in items (1)(a) and (1)(b) of this entry shall be available, even if one or more of the components, parts or sub-assemblies required for assembling a complete vehicle are not imported in the kit, provided that the kit as presented, is classifiable under the heading 8703 of the Customs Tariff Act, 1975 as per the general rules of interpretation."; 60% (140) for S. No 531A and the en....
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....s or appliances required for medical, surgical, dental or veterinary use only and do not refer to parts and spares thereof 5% - -"; (147) against S. No. 563A, - (a) in column (2), for the entries, the entries "9018 90 99 or 9022 (except 9022 90 10 or 9022 90 30)" shall be substituted with effect from the 1st day of May, 2022; (b) in column (3), for the entry, the following entry shall be substituted with effect from the 1st day of April, 2022, namely: - "All goods, other than the following, - (i) X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90); (ii) The following goods for use in manufacture of goods mentioned at (i) above, namely: - (a) Static User Interface (9018 90 99); (b) X-Ray Diagnostic Table (9022 90 40); (c) Vertical Bucky (9022 90 90); (d) X-Ray Tube Suspension (9022 90 90); (e) High Frequency X-Ray Generator (>25KHz, <500 mA) (9022 14 10); (f) X-Ray Grid (9022 90 90); (g) Multi Leaf Collimator/ Iris (9022 29 00 or 9022 90 90)."; (148) against S. No. 564, in column (3), for the entry, the following....
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.... (v) power transmission, sub-transmission or distribution projects 5% - 111"; Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023 (156) against S. Nos. 598 and 599, - (a) in column (3), the following proviso shall respectively be inserted at the end, namely:- "Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023."; (b) in column (6), for the entry, the entries "95 and 111" shall be substituted; (157) for S. No 600 and the entries relating thereto, the following S. No. and entries shall be substituted, namely:- (1) (2) (3) (4) (5) (6) "600. 9801 Goods required for, - (a) Project for LNG Re-gasification Plant 5% - 111 (b) Aerial passenger ropeway project 5% - 111;" Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023 (158) against S. No. 601, - (a) in co....
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....ied or rescinded, be valid upto the date mentioned in the corresponding entry in column (3) of the said Table below. Table 2 S. No. S. Nos in the Table to this notification Date up to which valid (1) (2) (3) 1. 16, 90, 133, 139, 150, 155, 164, 165, 168, 183, 184, 188, 204, 213, 237, 238, 253, 254, 255, 258, 259, 260, 261, 269, 271, 276, 277A, 279, 280, 325, 333, 334, 339, 340, 341, 341A, 353, 364A, 374, 375, 378, 379, 380, 381, 387, 392, 415, 415A, 416, 417, 418, 419, 420, 421, 426, 428, 429, 441, 462, 463, 464, 471, 472, 475, 478, 482, 489B, 495, 497, 504, 509, 510, 511, 512, 512A, 516, 519, 534, 535, 535A, 536, 538, 540, 542, 543, 544, 546, 549, 550, 559, 565, 566, 567, 568, 570, 575, 577, 578A, 579, 580, 581, 583, 593, 612 31st March, 2023 2. 17, 80A, 104, 172, 191, 257, 257A, 257B, 257C, 265, 290, 292, 293A, 296A, 326, 329, 345A, 354, 355, 356, 357, 422, 423, 442, 446, 451, 464A, 517, 591. 31st March, 2024."; IV. in the ANNEXURE, - (i) Condition No. 14 shall be omitted; (ii) in Condition No. 16, for the words "Duchenne Muscular Atrophy" at both places, the words "Duchenne Muscular Dystrophy" shall be substituted; (iii) Conditio....
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....urpose, by paying a duty at the rate of 7.5% of the transaction value of such goods. Explanation.- For the purposes of this Condition, goods imported on or before the 1st day of February, 2022, claiming concessional rate of duty, either under this Condition or any preceding exemption for such goods, are to be disposed off on or after 2nd day of February, 2022, may be disposed off in accordance with clause (d) of this Condition."; (v) Condition Nos. 61, 73, 92, 93 and 94 shall be omitted; (vi) for Condition No. 108 and the entries relating thereto, the following Condition and entries shall be substituted, namely: - "108. If the items manufactured using the imported goods are exported by the importer within six months of the date of the import of the said imported goods."; (vii) after Condition No. 109, the following Condition Nos. shall be inserted, namely: - "110. If, the importer produces before the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, a certificate issued under Kimberley Process Certification Scheme (KPCS) certifying that the imported goods are diamonds, not further worked than simply sawn. 111.....
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....30, 32, 37, 42, 45, 46, 50, 51, 58, 60, 61, 63, 71, 72, 73, 74, 76, 77, 78, 81, 89, 91, 98, 99, 110 and the entries relating thereto shall be omitted; (xi) List 7 shall be omitted; (xii) in List 10, item numbers 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 18, 19 and the entries relating thereto shall be omitted with effect from the 1st day of April, 2022; (xiii) in List 11, in item number 4, sub-item numbers (b), (c), (e), (f) and the entries relating thereto shall be omitted with effect from the 1st day of April, 2022; (xiv) in List 13, item numbers 3, 5, 7, 8, 10, 17, 22, 23, 24, 25, 26 and the entries relating thereto shall be omitted with effect from the 1st day of April, 2022; (xv) Lists 17, 18 and 23 shall be omitted; (xvi) in List 25, item numbers 1, 3 and the entries relating thereto shall be omitted with effect from the 1st day of April, 2022; (xvii) for List 33 and the entries relating thereto, the following List and entries shall be substituted, namely:- "List 33 (See S. No. 404 of the Table) S. No Heading/Tariff Item Description (1) (2) (3) 1. 7304 i. Premium/Chrome Casing pipes and Tubing's along with accessories, connections, ....