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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....viso 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) (3) (4) (5) (6) "100A. 2102 20 00 Algal Prime (flour) for use in manufacture of aquatic feed 15% - 9"; (6) after S. No. 104A and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: - (1) (2....
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....ing 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 that nothing contained in this entry shall have effect after 1st February, 2025 NIL - 9"; (20) against S. No. 354, in column (4), for the entry "11.85%", the entry "10%" shall be substituted; (21) against S. No. 355, in column (4), for the entry "6.1%", the entry "10%" shall be substituted; (22) against S. No. 356, in column (4), for the entry "12.5%", at both the places, the entry, "10%" shall be substituted; (23) against S. No. 357, in column (4), for the entry "7.5%", the entry "10%" shall be substituted; (24) against S. No. 357A, in column (4), for the entry "12.5%", the entry "10%" shall be substituted; (25) against S. No. 357B, in column (4....
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....d 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 relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) "543A. 8802 20 00, 8802 30 00, 8802 40 00 All goods other than those covered under S. Nos. 537, 540, 542 and 543 2.5% - -"; (40) against S. No. 559, 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."; (41) against S. No. 609, 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, 2028."; II. after the proviso and before the Explanation, the following proviso shall be inserted, namely: - "Provided further that nothing contained in the entries against serial numbers 17, 80A,90, 104,133,139,150, 155, 164, 165, 172,183, 184, 188,191, 204, 212A, 213, 238, 253, 254, 255, 257, 257A, 257B, 257C, 258, 259, 260, 261, 265,269, 271, 276, 277A,279, 280, 290, 292, 293....
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....six months from the date of import, which may be extended by another three months by the Principal Commissioner or Commissioner of the port of import upon written request of the importer citing reasons for seeking such extension; (e) the goods are destroyed in the course of testing and thus not re-exported after testing and/or certification, the importer produces a certificate to the Principal Commissioner or Commissioner of the port of import of such goods that scrapping or re-cycling of vehicle parts or vehicles or E-waste have been carried out,- (i) in case of scrapping of engine /vehicle, by agencies authorised for the purpose by the State Government or Union Territory or the Central Governments; (ii) in case of E-waste, by the Central Pollution Control Board approved vendors; (iii) in case of other goods, by the head of the concerned notified testing agency that the goods have been scrapped; (f) the importer maintains a proper account of import, use and scrap, and submits such account periodically to the Principal Commissioner or Commissioner of Customs of the port of import of such goods; V. after List 35 and the entries relating thereto, the following lists and entr....
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....usters for use in vehicles (42) Passive Entry Passive Start (43) Intelligent Transportation System for Public Transport (44) Sunroof (45) Transmission including 4WD and Automatics (46) Electronic Steering System (47) Speakers and Amplifiers of vehicles (48) Compressor (49) Hi-Tech Switches (50) Rain and Light Sensors (51) HVAC Systems (52) Interior and Exterior Lightings for vehicles (53) Telescopic Front Fork Tubes (54) Dynamic Force Flexible Engine (55) Sensors and Coils (56) Engine Components for Low Emission and High Fuel Efficiency (57) Exhaust System (58) Mechanical Seals (59) Alternate Fuel Systems (60) Engine Management ECUs (61) Electro valves, Accumulator, Gear Pump, Rotor Oil Pump (62) Motors (63) Hydrogen Vehicle System (64) Cylinders (65) Plastic Fuel Tank (66) Wiring Harness (67) Head Lamps (68) Shift Tower with AGS (Transmission) (69) Other parts and accessories of the motor vehicles under sub-heading 87089900 (70) Seat Belt webbing (71) Side Intrusion/ Impact Beam Tubes (72) Body Parts falling under tariff item 87089900 (73) Drive chains (74) Blower or Engine Cooling or Micro Motors, BLDC Motors (75....