TaxTMI 
TaxTMI 
Exemption to specified goods being imported - Effective rate of duty (concessional rate of duty) on certain goods imported - Seeks to amend the various Customs Tariff notifications in order to align the HS Codes of the said notifications with the Finance Act, 2023, w.e.f. 01.05.2023
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....stoms, dated the 1st March, 2000 [G.S.R. 178(E), dated the 1st March, 2000] In the said notification, in the TABLE, in LIST 2, against the serial number 4, in column (3), for the figures "5402 11 10", the figures "5402 11 00" shall be substituted. 2. Notification No. 85/2004- Customs, dated the 31st August, 2004 [G.S.R. 560(E), dated the 31st August, 2004] In the said notification, in the TABLE, - (i) against serial number 29, for the entry in column (2), the entry, "7104 91 10, 7104 91 20, 7104 99 00", shall be substituted; (ii) against serial number 30, for the entry in column (2), the entries, "7105 10 10, 7105 10 20", shall be substituted; 3. Notification No. 73/2005- Customs, dated the 22nd July, 2005 [G.S.R. 498(E), dated the 22nd July, 2005] In the said notification, in the Table, against serial number 134A, for the entry in column (2), the entry "8524 11 20 or 8524 12 20 or 8524 19 20" shall be substituted; 4. Notification No. 74/2005- Customs, dated the 22nd July, 2005 [G.S.R. 499(E), dated the 22nd July, 2005] In the said notificatio....
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....1 90 59" shall be substituted; (xii) serial number 223 and the entries relating thereto shall be omitted; (xiii) against serial number 224, for the entry in column (2), the entry "1211 90 90" shall be substituted; (xiv) against serial number 229, for the entry in column (2), the entry "1302 39 10, 1302 39 90" shall be substituted; (xv) against serial number 601, for the entry in column (2), the entry, "3808 92 60, 3808 92 70, 3808 92 90", shall be substituted; (xvi) against serial number 766, for the entry in column (2), the entry, "4811 90 95, 4811 90 96, 4811 90 99", shall be substituted; (xvii) against serial number 842, for the entry in column (2), the entry, "7105 10 10, 7105 10 20", shall be substituted; 7. Notification No. 10/2008- Customs, dated the 15th January, 2008 [G.S.R. 33(E), dated the 15th January, 2008] In the said notification, in the TABLE, - (i) against serial number 61, for the entry in column (2), the entry "2933 29 60, 2933, 29 90" shall be substituted; (ii) against serial number 148, for the entry in column (2), the entry "3808 91 41, 3808 91 42, 3808 91 51, 3808 91 52, 3....
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.... the TABLE, in PART A, - (i) against serial number 68, for the entry in column (2), the entry "1211 90 34 to 1211 90 43" shall be substituted; (ii) against serial number 73, for the entry in column (2), the entry "1211 90 51 to 1211 90 52" shall be substituted; (iii) against serial number 74, for the entry in column (2), the entry "1211 90 53" shall be substituted; (iv) against serial number 75, for the entry in column (2) and column (3), the entry "1211 90 54 to 1211 90 59" and "All goods except Garcenia)" shall be substituted; (v) for serial number 76 and the entries relating thereto, the following serial number and entries shall be substituted, namely: - (1) (2) (3) (4) "76. 1211 90 59 Garcenia 40 76 A. 1211 90 90 All goods 40"; (vi) against serial number 100, for the entry in column (2), the entry "1302 32 10 to 1302 32 39" shall be substituted; (vii) against serial number 101, for the entry in column (2), the entry "1302 32 90, 1302 39 20" shall be substituted; (viii) against serial number 102, for the entry in column (2), the entry "1302 39 10, 1302 39 90" shall be substit....
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....;following serial number and entries shall be inserted, namely: - "373A 0308 30 90 All goods All goods (vi) against serial number 703, for the entry in column (2), the entry "0910 99 30" shall be substituted; (vii) after serial number 730 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "730A 1008 21 40 All goods 40 730B 1008 21 50 All goods 40 730C 1008 21 60 All goods 40 730D 1008 21 70 All goods 40 730E 1008 21 80 All goods 40 730F 1008 21 91 All goods 40 730G 1008 21 99 All goods 40"; (viii) after serial number 733 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "733A 1008 29 40 All goods 40 733B 1008 29 50 All goods 40 733C 1008 29 60 All goods 40 733D 1008 29 70 All goods 40 733E 1008 29 80 All goods 40 733F 1008 29 91 All goods 40 733G 1008 29 99 All goods 40"; (ix) after serial number 824 and the entries relating thereto, the followi....
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....tries shall be substituted, namely: - "1595 2701 12 10 All goods 0 1595A 2701 12 90 All goods 0"; (xxvi) after serial number 2361 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "2361A 2916 20 20 All goods 0"; (xxvii) for serial number 2654 and the entries relating thereto, the following serial number and entries shall be substituted, namely: - "2654 2930 20 10 All goods 0 2654A 2930 20 90 All goods 0"; (xxviii) after serial number 2686 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "2686A 2931 49 30 All goods 6.5"; (xxix) after serial number 2717 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "2717A 2932 99 20 All goods 0"; (xxx) after serial number 2762 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "2762A 2933 39 17 All goods 0"; (xxxi) for serial number 2764 and the entries relating thereto, the following serial number and e....
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....20 All goods 0": (xliv) for serial number 7245 and the entries relating thereto, the following serial number and entries shall be substituted, namely: - "7245 7104 91 10 All goods 0 7245A 7104 91 20 All goods 0": (xlv) for serial number 7247 and the entries relating thereto, the following serial number and entries shall be substituted, namely: - "7247 7105 10 10 All goods 8 7247A 7105 10 20 All goods 8": (xlvi) for serial number 8646 and the entries relating thereto, the following serial number and entries shall be substituted, namely: - "8646 8414 10 10 All goods 0 8646A 8414 10 90 All goods 0": (xlvii) for serial number 8733 and the entries relating thereto, the following serial number and entries shall be substituted, namely: - "8733 8419 89 11 All goods 0 8733A 8419 89 12 All goods 0 8733B 8419 89 13 All goods 0 8733C 8419 89 14 All goods 0 8733D 8419 89 15 All goods 0 8733E 8419 89 16 All goods 0 8733F 8419 89 17 All goods 0 8733G 8419 89 19 All goods 0"; (xlviii) against seria....
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....uted; (ix) against serial number 492, for the entry in column (2), the entry "1211 90 55" shall be substituted; (x) against serial number 493, for the entry in column (2), the entry "1211 90 56" shall be substituted; (xi) against serial number 494, for the entry in column (2), the entry "1211 90 57" shall be substituted; (xii) against serial number 495, for the entry in column (2), the entry "1211 90 58" shall be substituted; (xiii) against serial number 496, for the entry in column (2), the entry "1211 90 59" shall be substituted; (xiv) against serial number 497, for the entry in column (2), the entry "1211 90 90" shall be substituted; (xv) serial number 498 and the entries relating thereto shall be omitted; (xvi) after serial number 1534 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "1534A 2916 20 20 All goods 0"; (xvii) after serial number 1783 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "1783A 2924 29 70 All goods 0"; (xviii) for serial number 1811 and the entries relatin....
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....shall be inserted, namely: - "3669A 4811 90 95 All goods 0 3669B 4811 90 96 All goods 0"; (xxxi) against serial number 4372, for the entry in column (2), the entry "5402 11 00" shall be substituted; (xxxii) against serial number 4395, for the entry in column (2), the entry "5402 59 00" shall be substituted; (xxxiii) after serial number 4695 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - "4695A 5702 39 90 All goods 14.3" (xxxiv) against serial number 5455, for the entry in column (2), the entry "6907 30 00" shall be substituted; (xxxv) against serial number 5456, for the entry in column (2), the entry "6907 40 00" shall be substituted; (xxxvi) for serial number 5636 and the entries relating thereto, the following serial number and entries shall be substituted, namely: - "5636 7104 21 10 All goods 0 5636A 7104 21 20 All goods 0": (xxxvii) for serial number 5638 and the entries relating thereto, the following serial number and entries shall be substituted, namely: - "5638 7104 91 10 All goods 0 5638A ....
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....hed in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.917(E), dated the 30th December, 2021. 3. The principal notification No.73/2005-Customs dated the 22nd July, 2005 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.498(E), dated the 22nd July, 2005 and was last amended by notification No.61/2022-Customs dated the 25th November, 2022 that was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.848(E), dated the 25th November, 2022. 4. The principal notification No.74/2005-Customs dated the 22nd July, 2005 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.499(E), dated the 22nd July, 2005 and was last amended by notification No.23/2022-Customs dated the 30th April, 2022 that was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.326(E), dated the 30th April, 2022. 5. The principal notification No.75/2005-Customs dated the 22nd July, 2005 was published in the Gazette o....
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....tte of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.499(E), dated the 1st July, 2011 and was last amended by notification No.61/2022-Customs dated the 25th November, 2022 that was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.848(E), dated the 25th November, 2022. 11. The principal notification No.69/2011-Customs dated the 29th July, 2011 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.593(E), dated the 29th July, 2011 and was last amended by notification No.61/2022-Customs dated the 25th November, 2022 that was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.848(E), dated the 25th November, 2022 12. The principal notification No.50/2018-Customs dated the 30th June 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.604(E), dated the 30th June 2018 and was last amended by notification No.23/2022-Customs dated the 30th April, 2022 that was published in the ....