TaxTMI 
TaxTMI 
Seeks to further amend notification No. 50/2017-Customs dated the 30th June, 2017, so as to notify BCD related changes
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....) "6BA. 0306 36 Live SPF Vannamei shrimp (Litopenaeus vannamei) broodstock 5% - - 6BB. 0306 36 Live Black tiger shrimp (Penaeus monodon) broodstock 5% - - 6BC. 0306 36 60 Artemia Nil - - 6BD. 0308 90 00 SPF Polychaete worms 5% - - 6BE. 0505 10 Real Down Filling Material from Duck or Goose, when imported by bona fide exporters for use in the manufacture of textile or leather garments, for export 10% - 9 and 108 6BF. 0511 91 40 Artemia cysts Nil - -"; (2) after S. No. 32AC and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) "32AD. 1207 99 90 Shea Nuts 15% - -"; (3) against S. No. 54A, in column (4), for the entry, the entry "Nil" shall be substituted; (4) after S. No. 54A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) "54B. 1504 20 Crude fish oil for use in manufacture of aquatic feed Nil - 9"; (5) against S. No. 80A, in column (4), for the entry, the entry "Nil" shall be substituted; (6) after S. No. 90B and the entries relating thereto, the following S. Nos. and ent....
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....inst S. No. 237, in column (3), for the entry, the following entry shall be substituted, namely: - "The following goods for use in the manufacture of EVA (Ethylene Vinyl Acetate) sheets or backsheet, which are used in the manufacture of solar photovoltaic cells or modules, namely :- (i) EVA and Polyolefin Elastomers (POE) resin; (ii) EVA and Polyolefin Elastomers (POE) masterbatch; (iii) Poly ethylene terephthalate (PET) film; (iv) Poly vinyl fluoride (PVF); (v) Poly vinyl di-flouride (PVDF); (vi) Trimethylolpropane Tri acrylate (TMPTA) for EVA or POE; (vii) EVA or Polyolefin Elastomers (POE) Additive - 'Taicross'; (viii) Adhesive resin; and (ix) Adhesive hardner : Provided that nothing contained in this entry shall have effect after 31st March, 2026."; (20) S. No. 238 and the entries relating thereto shall be omitted with effect from the 1st day of October, 2024; (21) S. No. 254 and the entries relating thereto shall be omitted with effect from the 1st day of October, 2024; (22) S. No. 255 and the entries relating thereto shall be omitted with effect from the 1st day of October, 2024; (23) against S. No. 257B, in column (3), for the entry, the entry "Th....
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....inst S. No. 364A, in column (4), for the entry, the entry "5%" shall be substituted; (38) against S. No. 364B, in column (4), for the entry, the entry "5%" shall be substituted; (39) against S. No. 364C, in column (4), for the entry, the entry "5%" shall be substituted; (40) after S. No. 364C and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) "364CA. 7202 60 00 Ferro-Nickel Nil - -"; (41) against S. No. 368, in column (3), in the proviso, for the figures, letters and words "30th September, 2024", the figures, letters and words "31st March, 2026" shall be substituted; (42) against S. No. 374, in column (3), for the entry, the following entry shall be substituted, namely: - "Magnesium Oxide (MgO) coated cold rolled steel coils for use in manufacture of cold rolled grain oriented steel (CRGO) falling under 7225 11 00 or 7226 11 00: Provided that nothing contained in this entry shall have effect after 31st March, 2026."; (43) against S. No. 375, in column (3), for the entry, the following entry shall be substituted, namely: - "The following goods, namely:- (i) hot rolled coils; (ii) ....
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....reto shall be omitted with effect from the 1st day of October, 2024; (52) S. No. 420 and the entries relating thereto shall be omitted with effect from the 1 day of October, 2024; (53) S. No. 421 and the entries relating thereto shall be omitted with effect from the 1st day of October, 2024; (54) after S. No. 426 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) "426A. Any chapter (i) The goods specified in List 41, for the manufacture of photovoltaic cells falling under tariff item 8541 42 00 or photovoltaic modules falling under tariff item 8541 43 00 (ii) Parts, for manufacture of goods at item (i) above Nil - 9"; (55) against S. No. 428, 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, 2029."; (56) against S. No. 429, 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, 2029."; (57) S. No. 441 and the entries relating thereto shall be omitted with effect from th....
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....igital form required in the manufacture of goods falling under tariff item 8906 10 00. Explanation.- For the purposes of this entry, it is clarified that in the case of raw materials and parts already imported under S. No. 558 above and lying unutilized,- (i) the unit will furnish a separate bond to the Deputy Commissioner of Customs or Assistant Commissioner of Customs having jurisdiction under the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022, giving details of such goods and also undertake to utilize the same for manufacture of goods falling under heading/tariff item 8901, 8902, 8904 00 00, 8905 (except tariff item 8905 20 00) or 8906; and (ii) in the event of failure to use such goods for the specified purpose, the unit shall pay on demand, an amount equal to the duty payable on such goods but for the exemption under this notification: Provided that nothing contained in this entry shall have effect after the 31st March, 2025. Nil - 9"; (71) after S. No. 563D and the entries relating thereto, the following S. Nos. and the entries shall be inserted, namely :- (1) (2) (3) (4) (5) (6) "563E. 9022 30 00 X-ray tub....
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....6, 477, 480, 489B, 504, 509, 510, 511, 512, 512A, 515A, 516, 517, 519, 523A, 527, 534, 535, 535A, 536, 537, 538, 539, 539A, 540, 542, 543, 544, 546, 548, 551, 553, 555, 567, 569, 570, 575, 578A, 580, 581, 583, 591 and 593 shall have effect after the 31st March, 2026."; III. in the ANNEXURE, - (i) for Condition No. 110 and the entries relating thereto, the following condition and entries shall be substituted, namely : - "110. If the importer at the time of importation, produces before the Deputy Commissioner of Customs or Assistant Commissioner of Customs, as the case may be, the following documents: (i) a certificate issued under Kimberley Process Certification Scheme (KPCS); (ii) an undertaking from the importer stating that the imported goods are diamonds, not further worked than simply sawn; and (iii) a certificate from the exporter, and the Gem and Jewellery Export Promotion Council (GJEPC) stating that the imported goods are diamonds, not further worked than simply sawn."; (ii) after Condition No. 118 and entries relating thereto, the following conditions and entries shall be inserted, namely: - "119. If the importer at the time of importation, furnishes a cert....
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....cess and Production Platforms and Marine Vessels and Barges including Tugs, Security Boats, accommodation Work Barge, Geotechnical investigation and Geophysical Survey Vessel, Support vessel, FPSO, Turret Bouy Mooring System, Equipment for Oil and Gas Rigs and Specialized Services, Remote Operated Vehicle, Light Vessels, dredges, floating cranes and other vessels, the navigability of which is subsidiary to their main function, floating docs, Floating and submersible drilling or production platforms - Mooring ropes, Chains, Shackles, Coupling Marines hoses, Buoyancy Modules and connected equipment 9. 89069000 Life Boats, Survival craft, Life craft, Vessel for Pollution control 10. 8907 Oil tanker to be used for oil storage and connected equipment, other floating structures (for example rafts, tanks, coffer dams, landing stages, buoys and beacons) 11. 9015, 870590, 841350 Geological and Geophysical Equipment, Logging units, Vehicle mounted Logging Units, Survey Vessel required for petroleum operations 12. 90200000 Breathing appliances and gas masks 13. 90301000 Fire and gas detection equipment including H2S monitoring equipment 14. 2710 3811 3824....
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....es, Tools, Consumables, Sub-assemblies, test equipment, stores, parts, proprietary software and accessories for running, repairing or maintenance of the goods for the parts specified at S. No. 3, 4, 7, 8, 9, 10, 11 and 13 24. 852380 Software required for petroleum operations"; (vi) after List 38 and the entries relating thereto, the following lists and entries shall be inserted, namely: - "List 39 (See S. No. 257B of the Table) (1) Fasteners including buttons and snap fasteners, zip fasteners (2) Inlay cards (3) Buckles, eyelets, hooks and eyes, rivets (4) Collar stays, collar patties, butterfly and other garment stays including plastic stays (5) Embroidery motifs or prints (6) Laces (7) Badges including embroidered badges (8) Sequins (9) Toggles (10) Studs (11) Printed bags (12) Anti-theft devices like labels, tags and sensors (13) Poly pouch, high density sticker, heat transfer sticker (14) Aglets on draw strings-hooded jacket (15) Pin bullets for packing, plastic tag bullets, metal tabs, bows, ring and slider and rings; (16) Lining and inter-lining materials (17) Wet blue chrome tanned leather (18) Wet white leather (19) Crust le....