TaxTMI 
TaxTMI 
Effective rates of customs duty and IGST for goods imported into India - Revise/provide exemption(s) on the specified goods - Seeks to further amend notification No. 50/2017-Customs, dated the 30th June, 2017.
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..... No. 16, 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."; (2) after S. No. 26A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) "26B. 0802 99 00 Pecan nuts 30% - -"; (3) after S. No. 54 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) "54A. 1504 20 Fish lipid oil for use in manufacture of aquatic feed 15% - 9"; (4) after S. No. 81 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) "81A. 1520 00 00 Crude glycerin for use in manufacture of Epichlorohydrin 2.5% - 9"; (5) after S. No. 100 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) ....
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.... 2.5% - -"; (15) against S. No. 325, 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."; (16) against S. No. 340, 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, 2024."; (17) against S. No. 341, 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, 2025."; (18) against S. No. 341A, 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, 2025."; (19) after S. No. 345A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) "345B. 7102, 7104 Seeds for use in manufacturing of rough lab-grown diamonds: Provided ....
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....n (4), for the entries "30%" and "60%", the entries "35%" and "70%" shall be substituted respectively; (35) against S. No. 526A, in column (4), for the entries "30%" and "60%", the entries "35%" and "70%" shall be substituted respectively; (36) against S. No. 527A, 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, 2024."; (37) against S. No. 527B, 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, 2024."; (38) after S. No. 532 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) "532A. 39,40,58,70,72 73,83,84,85, 87,90 Vehicles, automobile parts/components, sub-systems and tyres specified in List 36, when imported by testing agencies specified in List 37, for the purpose of testing and/or certification Nil - ^1[114]"; (39) after S. No. 543 and the entries re....
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....ioner of Customs or Assistant Commissioner of Customs, as the case may be, a certificate from an Officer not below the rank of Joint Secretary to the Government of India in the Ministry of Heavy Industries certifying that the imported goods (having regard to their description, quantity and technical specification) are intended for use by testing agencies specified in List 37 for testing and/or certification purposes only; (b) at the time of import, the importer executes a bond before the Principal Commissioner or Commissioner of Customs of the port of import binding himself to pay the differential duty along with interest in case of diversion from the purpose as mentioned in condition (a) above; (c) importer carries out testing and/or certification within a period of six months from the date of import, which may be extended by another three months by the Principal Commissioner or Commissioner of Customs of the port of import upon the written request of the importer citing reasons for seeking such extension; (d) the importer re-exports the goods, wherever applicable, after testing and/or certification, within a period of six months from the date of import, which may be exte....
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....les ( falling under heading 8703 with CIF value exceeding USD 40,000 (20) Dumpers (21) Diesel Goods Vehicles with g.v.w not exceeding 5 tonnes (22) Diesel Goods Vehicles with g.v.w exceeding 5 tonnes but not exceeding 20 tonnes (23) Diesel Goods Vehicles with g.v.w exceeding 20 tonnes (24) Petrol Goods Vehicles with g.v.w not exceeding 5 tonnes (25) Petrol Goods Vehicles with g.v.w exceeding 5 tonnes (26) Diesel Hybrid Goods Vehicles g.v.w not exceeding 5 tonnes (27) Diesel Hybrid Goods Vehicles with g.v.w exceeding 5 tonnes but not exceeding 20 tonnes (28) Diesel Hybrid Goods Vehicles with g.v.w exceeding 20 tonnes (29) Petrol Hybrid Goods Vehicles with g.v.w not exceeding 5 tonnes (30) Petrol Hybrid Goods Vehicles with g.v.w exceeding 5 tonnes (31) Electric Goods Vehicles (32) Other Goods Vehicles (33) Two Wheelers with cylinder capacity upto 50 cc (34) Two Wheelers with engine cylinder capacity between 50 - 250 cc (35) Two Wheelers with engine cylinder capacity between 250 - 500 cc (36) Two Wheelers with engine....