TaxTMI 
TaxTMI 
TaxTMI 
Seeks to provide exemption/concessional rate of BCD and SWS to critical minerals - 36/2024 dated 23rd July 2024
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....the Table below, falling within the chapter or heading or sub-heading or tariff item of the First Schedule of the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act) specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the duty of customs leviable thereon under the said first schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table and from the whole of the Social Welfare Surcharge leviable thereon under section 110 of the Finance Act, namely:- Table Sl. No. Chapter/heading/sub-heading/tariff item Description of goods Rate (1) (2) (3) (4) 1. 2504 Natural Graphi....
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.... Nil 32. 28273500 Chlorides of Nickel Nil 33. 28273930 Strontium chloride Nil 34. 28332400 Sulphates of Nickel Nil 35. 28342100 Nitrates of potassium Nil 36. 28369100 Lithium carbonates Nil 37. 28369200 Strontium carbonate Nil 11[38. * ** *] 12[39. * ** *] 40. 29181530 Bismuth citrate Nil 41. 3801 Artificial Graphite, colloidal or semi-colloidal graphite, preparations based on graphite or other carbon in form of pastes, blocks, plates or other semi-manufactures 2.5% 13[42. * ** *] 14[43. * ** *] 15[44. * ** *] 16[45. * ** *] 17[46. * ** *] 18[47. * ** *] 19[48. * ** *] 20[49. * ** *] 21[50. * ** *] 22[51. * ....
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....d vide Notification No. 01/2026-Customs dated 01-02-2026 w.e.f. 02-02-2026 before it was read as, "12. 26159010 Vanadium ores and concentrates Nil" 8. Omitted vide Notification No. 01/2026-Customs dated 01-02-2026 w.e.f. 02-02-2026 before it was read as, "13. 26159020 Niobium or tantalum ores and concentrates Nil" 9. Omitted vide Notification No. 01/2026-Customs dated 01-02-2026 w.e.f. 02-02-2026 before it was read as, "14. 2617 Antimony Ores and Concentrates Nil" 10. Omitted vide Notification No. 01/2026-Customs dated 01-02-2026 w.e.f. 02-02-2026 before it was read as, "21. 28152000 Potassium hydroxide Nil" 11. Omitted vide Notification No. 01/....
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.... "47. 81061010 Bismuth, unwrought Nil" 19. Omitted vide Notification No. 01/2026-Customs dated 01-02-2026 w.e.f. 02-02-2026 before it was read as, "48. 81092100 Unwrought zirconium, powders, Containing less than 1 part hafnium to 500 parts zirconium by weight Nil" 20. Omitted vide Notification No. 01/2026-Customs dated 01-02-2026 w.e.f. 02-02-2026 before it was read as, "49. 81101000 Unwrought antimony, powders Nil" 21. Omitted vide Notification No. 01/2026-Customs dated 01-02-2026 w.e.f. 02-02-2026 before it was read as, "50. 81121200 Beryllium unwrought, powders Nil" 22. Omitted vide Notification No. 01/2026-Customs dated 01-02-2026 w.e.f. 02-02-2026 bef....