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PROPOSALS INVOLVING CHANGES IN BASIC CUSTOMS DUTY RATES AND CLARIFICATORY AMENDMENTS IN RESPECTIVE NOTIFICATIONS
| S. No | Heading, sub-heading tariff item | Commodity | From | To |
|
|
| Defence |
|
|
| 1 | Any Chapter | Specified Defence equipment and their parts imported by the Ministry of Defence or the Armed Forces | Applicable rate | Nil |
|
|
| Medical Devices |
|
|
| 2 | Any Chapter | Raw material, parts or accessories for use manufacture of artificial kidneys, disposable sterilized dialyzer and micro-barrier of artificial kidney | Applicable rate | Nil |
|
|
| Food processing |
|
|
| 3 | 0801 32 10 | Cashew kernel broken | ₹ 60/ Kg or45%, whichever is higher | 70% |
| 4 | 0801 32 20, 0801 32 90 | Cashew kernel whole, Cashew nuts shelled, others | ₹ 75/ Kg or 45%, whichever is higher | 70% |
|
|
| Nuclear Fuels and Nuclear Energy projects |
|
|
| 5 | 2612 10 00 | All forms of Uranium ores and Concentrates for generation of nuclear power (Uranium concentrate U3O8 already exempt) | 2.5% | Nil |
| 6 | 2844 20 00 | All goods for use in generation of Nuclear power (Certain goods such as sintered natural uranium dioxide already exempt) | 7.5% | Nil |
| 7 | 9801 | All goods required for setting up of the following power projects under project imports: - a)Mahi Banswara Atomic Power project- 1 to 4, Mahi Banswara site Rajasthan b)Kaiga Atomic Power project – 5 & 6, Kaiga site, Karnataka c)Gorakhpur Atomic Power project- 3 & 4, GHAVP, Haryana d)Chutka Atomic Power project- 1 & 2, Chutka site, Madhya Pradesh | Applicable rate | Nil |
|
|
| Oils and associated chemicals |
|
|
| 8 | Chapter 15, 2915 70, 3823 11 00, 3823 12 00, 3823 13 00, 3823 19 00 | Palm stearin and other oils, having 20% or more free fatty acid, Palm Fatty Acid Distillate and other industrial monocarboxylic fatty acids, acid oils from refining, for use in manufacture of soap and oleochemicals. | Nil | 7.5% |
|
|
| Petroleum and Petrochemicals |
|
|
| 9 | 2709 00 00 | Petroleum Crude | Nil | Re. 1 per tonne |
| 10 | 2710 | Naphtha | 5% | 4 % |
| 11 | 2903 15 00 | Ethylene dichloride (EDC) | 2% | Nil |
| 12 | 2910 20 00 | Methyloxirane (Propylene Oxide) | 7.5% | 5% |
| 13 |
| Plastic and Rubber |
|
|
| 14 | 3904 | Poly Vinyl Chloride | 7.5% | 10% |
| 15 | 3926 90 91, 3926 90 99 | Articles of plastics | 10% | 15% |
| 16 | 4002 31 00 | All goods i.e. Butyl Rubber | 5% | 10% |
| 17 | 4002 39 00 | Chlorobutyl rubber or bromobutyl rubber | 5% | 10% |
|
|
| Paper and Paper products |
|
|
| 18 | 48 | a. Newsprint | Nil | 10% |
|
|
| b.Uncoated paper used for printing of newspapers |
|
|
|
|
| c.Lightweight coated paper used for printing of magazines |
|
|
| 19 | 4901 10 10, 4901 91 00, 4901 99 00 | Printed books (including covers for printed books) and printed manuals, in bound form or in loose-leaf form with binder, executed on paper or any other material including transparencies. | Nil | 5% |
|
|
| Textiles |
|
|
| 20 | 5101 | Wool Fibre | 5% | 2.5% |
| 21 | 5105 | Wool Tops | 5% | 2.5% |
|
|
| Flooring materials |
|
|
| 22 | 2515 12 20, 6802 10 00, 6802 21 10, 6802 21 20, 6802 21 90, 6802 91 00, 6802 92 00 | Marble Slabs | 20% | 40% |
|
|
| Inputs for Optical Fibres |
|
|
| 23 | 28 or 70 | Raw materials used in manufacture of Preform of Silica:- (i)Refrigerated Helium Liquid (2804 29 10) (ii)Silicon Tetra Chloride and Germanium Tetra Chloride (2812 19 20, 2812) (iii)Silica Rods (7002 20 90) (iv)Silica Tube (7002 31 00) | Applicable Rate
| Nil |
| 24 | 5603 94 00 | Water blocking tapes for manufacture of optical fiber cable | Nil | 20% |
|
|
| Precious Metals |
|
|
| 25 | 7106 | Silver dore bar, having silver content not exceeding 95% | 8.5% | 11% |
| 26 | 7108 | Gold dore bar, having gold content not exceeding 95% | 9.35% | 11.85% |
| 27 | 71 or 98 | (a) Gold (excluding ornaments studded with stones or pearls) imported by an eligible passenger as baggage (b)Silver (excluding ornaments studded with stones or pearls) imported by an eligible passenger as baggage | 10% | 12.5% |
|
|
| Iron and Steel, Other base metals |
|
|
| 28 | 7218 | Stainless steel in ingots or other primary forms; semi-finished products of stainless less | 5% | 7.5% |
| 29 | 7224 | Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel | 5% | 7.5% |
| 30
| 7225, 7225 19 90 | Inputs for the manufacture of CRGO steel:- a) MgO coated cold rolled steel coils b)Hot rolled coils c)Cold-rolled MgO coated and annealed steel d)Hot rolled annealed and pickled coils e)Cold rolled full hard | 5% | 2.5% |
| 31 | 7226 99 30 | Amorphous alloy ribbon | 10% | 5% |
| 32 | 7229 | Wire of other alloy steel (other than INVAR) | 5% | 7.5% |
| 33 | 8105 20 10 | Cobalt mattes and other intermediate products of cobalt metallurgy | 5% | 2.5% |
|
|
| Capital goods |
|
|
| 34 | 8474 20 10 | Stone crushing (cone type) plants for the construction of roads | Nil | 7.5% |
| 35 | 82, 84, 85 or 90 | Capital goods used for manufacturing of following electronic items, namely- (i)Populated PCBA (ii)Camera module of cellular mobile phones (iii)Charger/Adapter of cellular mobile phone (iv)Lithium Ion Cell (v)Display Module (vi)Set Top Box (vii)Compact Camera Module | Applicable rate | Nil |
| 36 | 84, 85 or 90 | Capital goods used for manufacturing of specified electronic items, namely- (i)Cathode Ray tubes; (ii)CD/CD-R/DVD/DVD-R; (iii)Deflection components, CRT monitors/CTVs; (iv)Plasma Display Panel | Nil | Applicable |
|
|
| Electronics |
|
|
| 37 | 8504 40 | Charger/Power adapter for CCTV camera/IP camera/DVR/NVR | Nil | 15% |
| 38 | 85 | Specified electronic items like plugs, sockets, switches, connectors, relays. | Nil | Applicable rate |
|
|
| Automobile and automobile parts |
|
|
| 39 | 8421 39 20, 8421 39 90 | Catalytic convertor (All goods under these tariff items other than catalytic converters will continue at 7.5%) | 5% | 10% |
| 40 | 8702, 8704 | Completely Built Unit (CBU) of vehicles falling under heading 8702, 8704 | 25% | 30% |
| 41 | Any Chapter (i)E-Drive assembly, (ii)On board charger, (iii)E-compressor and (iv)Charging Gun | Following parts of electric vehicles: - | Applicable rate | Nil |
| 42 | 87 | Prescribing actual user condition in respect of existing exemption from BCD to parts of Hybrid vehicles | - | - |
|
|
| Oil rigs and other goods used for oil exploration |
|
|
| 43 | 84 or any other chapter | Providing option to pay BCD at transaction value on the disposal of goods, imported without payment of customs duty for petroleum operations / coal bed Methane operations where such disposal is made in unserviceable and mutilated condition | Applicable rate on depreciated value | 7.5% on transaction value |
|
|
| Export Promotion for Sports goods |
|
|
| 44 | 39 , 4407 | Foam/EVA foam (39) and Pine Wood (4407) are being included in the list of items allowed duty free import upto 3% of FOB value of sports goods exported in the preceding financial year subject to specified conditions | Applicable rate | Nil |
|
| Clarifications and Miscellaneous changes regarding Basic Customs Duty | |||
|
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| Fisheries |
|
|
| 45 | 2309 | Clarification is being issue that prawn feed and shrimp larvae feed, other than in pellet form will also attract 5% customs duty applicable on other fish feed in pellet form. | ||
