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Union Budget 2025-26 (Full) + Finance Bill, 2025
III. AMENDMENTS TO DUTY RATES IN FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975
A. | Increase in Tariff rate (to be effective from 02.02.2025) * [Clause 98 (a) of the Finance Bill, 2025] *Will come into effect immediately through a declaration under the Provisional Collection of Taxes Act, 2023 | Rate of Duty | ||||
S. No. | Tariff item | Commodity | From | To | ||
|
| Textile |
|
| ||
1. | 6004 10 00 6004 90 00 6006 22 00 6006 31 00 6006 32 00 6006 33 00 6006 34 00 6006 42 00 6006 90 00 | Knitted Fabrics | 20%/10% | 20% or Rs115/kg, whichever is higher | ||
|
| IT & Electronics sector |
|
| ||
2. | 8528 59 00 | Interactive Flat Panel Displays (Completely Built Units) | 10% | 20% | ||
B. | Decrease in Tariff rate (to be effective from 01.05.2025 unless otherwise specified) * [Clause 98 (b) of the Finance Bill, 2025] Note: These changes will be effective from 2nd February, 2025 by issuance of notification. | Rate of Duty | ||||
S. No. | Heading, subheading, tariff item | Commodity | From | To | ||
1. | 25151100 2515 12 | Marble and travertine, crude or roughly trimmed, merely cut into blocks, slabs and other | 40% | 20% | ||
2 | 2516 11 00 2516 12 00 | Granite, crude or roughly trimmed, merely cut into blocks, slabs and other | 40% | 20% | ||
3. | 2933 59 | Other compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure | 10% | 7.5% | ||
4. | 3302 10 | Synthetic flavouring essences and mixtures of odoriferous substances of a kind used in food and drink industries | 100% | 20% | ||
5. | 3406 | Candles, tapers and the like | 25% | 20% | ||
6 | 3822 90 | Reference Materials | 30% | 10% | ||
7 | 3824 60 | Sorbitol other than that of subheading 2905 44 | 30% | 20% | ||
8 | 3920 | Other, plates, sheets, films, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials | 25% | 20% | ||
9. | 3921 | Other plates, sheet, film, foil and strip of plastics | 25% | 20% | ||
10. | 6401 | Waterproof Footwear with outer soles and Uppers of Rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes | 35% | 20% | ||
11. | 6402 | Other footwear with outer soles and uppers of rubber or plastics | 35% | 20% | ||
12. | 6403 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather | 35% | 20% | ||
13. | 6404 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials | 35% | 20% | ||
14. | 6405 | Other Footwear | 35% | 20% | ||
15. | 6802 10 00 6802 21 10 6802 21 20 6802 21 90 6802 23 10 6802 23 90 6802 29 00 6802 91 00 6802 92 00 6802 93 00 | Worked monumental or building stone | 40% | 20% | ||
16. | 7113 | Articles of Jewellery and parts thereof | 25% | 20% | ||
17. | 7114 | Articles of goldsmiths’ and silversmiths’ ware’s and parts thereof | 25% | 20% | ||
18. | 7404 00 12 7404 00 19 7404 00 22 | Copper Waste and Scrap | 2.5% | Nil | ||
19. | 8002 | Tin Waste and Scrap | 5% | Nil | ||
20. | 8101 97 00 | Tungsten Waste and Scrap | 5% | Nil | ||
21. | 8102 97 00 | Molybdenum Waste and Scrap | 5% | Nil | ||
22. | 8103 30 00 | Tantalum Waste and Scrap | 5% | Nil | ||
23. | 8105 30 00 | Cobalt Waste and Scrap | 5% | Nil | ||
24. | 8106 90 10 | Waste and Scrap of Bismuth and Bismuth alloys | 5% | Nil | ||
25. | 8109 31 00, 8109 39 00 | Zirconium Waste and Scrap | 10% | Nil | ||
26. | 8110 20 00 | Antimony Waste and Scrap | 2.5% | Nil | ||
27. | 8112 13 00 | Beryllium Waste and Scrap | 5% | Nil | ||
28. | 8112 41 20 | Rhenium Waste and Scrap | 10% | Nil | ||
29. | 8112 61 00 | Cadmium Waste and Scrap | 5% | Nil | ||
30. | 8541 42 00 | Solar Cells | 25% | 20% | ||
31. | 8541 43 00 8541 49 00 | Solar Module and Other semiconductor devices and photovoltaic cells | 40% | 20% | ||
32. | 8702 | Motor vehicles for transport of 10 or more persons | 40% | 20% | ||
33. | 8703 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702) | 125% | 70% | ||
34. | 8704 | Motor vehicles for transport of goods | 40% | 20% | ||
35. | 8711 | Motorcycles and cycles fitted with an auxiliary motor with or without side-car | 100% | 70% | ||
36. | 8712 00 10 | Bicycles | 35% | 20% | ||
37. | 8903 | Yachts and other vessels for pleasure or sports; rowing boats and canoes | 25% | 20% | ||
38. | 9028 30 10 | Electricity meters for alternating current (Smart meter) | 25% | 20% | ||
39. | 9401 | Seats (other than those of headings 9402), whether or not convertible into beds, and parts thereof | 25% | 20% | ||
40. | 9403 | Other furniture and parts thereof | 25% | 20% | ||
41. | 9404 | Mattress supports, articles of bedding and similar furnishing etc. | 25% | 20% | ||
42. | 9405 | Luminaries and lighting fittings including searchlights and spotlights and parts thereof etc. | 25% | 20% | ||
43. | 9503 00 91 | Parts of electronic toys | 70% | 20% | ||
44. | 9802 00 00 | Laboratory Chemicals | 150% | 70% | ||
45. | 9803 00 00 | All dutiable articles, imported by a passenger or a member of a crew in his baggage | 100% | 70% | ||
46. | 9804 00 00 | All dutiable goods imported for personal use. | 35% | 20% | ||
C. | Tariff rate changes (without change in existing effective rate of duty) to be effective from 01.05.2025 unless otherwise specified [Clause 98 (b) of the Finance Bill, 2025] | Rate of Duty | ||||
S. No. | Heading, sub- heading tariff item | Commodity | From | To | ||
1. | 1520 00 00 | Glycerol Crude, glycerol waters, glycerol lye | 30% | 20% | ||
2. | 2603 00 00 | Copper Ores and concentrates | 2.5% | Nil | ||
3. | 2605 00 00 | Cobalt Ores and concentrates | 2.5% | Nil | ||
4. | 2609 00 00 | Tin Ores and concentrates | 2.5% | Nil | ||
5. | 2611 00 00 | Tungsten Ores and concentrates | 2.5% | Nil | ||
6. | 2613 00 00 | Molybdenum Ores and concentrates | 2.5% | Nil | ||
7. | 2615 10 00 | Zirconium Ores and concentrates | 2.5% | Nil | ||
8. | 2615 90 10 | Vanadium Ores and concentrates | 2.5% | Nil | ||
9. | 2615 90 20 | Niobium or Tantalum Ores and concentrates | 2.5% | Nil | ||
10. | 2617 10 00 | Antimony Ores and Concentrates | 2.5% | Nil | ||
11. | 2711 12 00 | Liquefied Propane | 15% | 2.5% | ||
12. | 2711 13 00 | Liquefied Butane | 15% | 2.5% | ||
13. | 27 11 19 10 | LPG (for non-automotive purpose) | 15% | 5% | ||
14. | 2711 19 20 | LPG (for automotive purpose) | 15% | 5% | ||
15. | 2711 19 90 | Other liquified petroleum gas | 15% | 5% | ||
16. | 2809 20 10 | Phosphoric Acid | 20% | 7.5% | ||
17. | 2810 00 20 | Boric Acid | 27.5% | 7.5% | ||
18. | 3824 99 00 | Other – Prepared Binders, chemical products and preparations of chemical or allied industries | 17.5% | 7.5% | ||
19. | 7210 12 10 | OTS/MR type-flat rolled products of thickness less than 0.5 mm | 27.5% | 15% | ||
20. | 7210 12 90 | Other flat rolled products of thickness less than 0.5 mm | 27.5% | 15% | ||
21. | 7219 12 00 | Hot-rolled products in coils of thickness greater than or equal to 4.75 mm, but not exceeding 10 mm | 22.5% | 15% | ||
22. | 7219 13 00 | Hot-rolled products in coils of thickness greater than or equal to 3 mm but less than 4.75 mm | 22.5% | 15% | ||
23. | 7219 21 90 | Flat rolled products of stainless steel of width 600 mm or more - Other nickel chromium austenitic type | 22.5% | 15% | ||
24. | 7219 90 90 | Flat rolled products of stainless steel of width 600 mm or more - Other sheets and plates | 22.5% | 15% | ||
25. | 7225 11 00 | Flat-rolled products of other alloy steel - grain oriented, silicon electrical steel | 20% | 15% | ||
26. | 7307 29 00 | Other tube or pipe fittings of stainless steel | 25% | 15% | ||
27. | 7307 99 90 | Other fittings of iron or steel, non- galvanised | 25% | 15% | ||
28. | 7308 90 90 | Other structure and parts of structures of iron and steel | 25% | 15% | ||
29. | 7310 29 90 | Others-tanks and drums etc. | 25% | 15% | ||
30. | 7318 15 00 | Other screws and bolts whether or with nuts or washers | 25% | 15% | ||
31. | 7318 16 00 | Threaded nuts | 25% | 15% | ||
32. | 7318 29 90 | Other non-threaded articles | 25% | 15% | ||
33. | 7320 90 90 | Other springs and leaves of iron/steel | 25% | 15% | ||
34. | 7325 99 99 | Other cast articles of iron or steel | 25% | 15% | ||
35. | 7326 19 90 | Others - forged or stamped articles of iron or steel but not further worked | 25% | 15% | ||
36. | 7326 90 99 | Miscellaneous other articles of iron/steel | 25% | 15% | ||
37. | 8001 | Unwrought Tin | 5% | Nil | ||
38. | 8101 94 00 | Unwrought tungsten, including bars and rods obtained simply by sintering | 5% | Nil | ||
39. | 8102 94 00 | Unwrought molybdenum, including bars and rods obtained simply by sintering | 5% | Nil | ||
40. | 8103 20 | Unwrought tantalum, including bars and rods obtained simply by sintering, powders | 5% | Nil | ||
41. | 8105 20 20 | Cobalt, unwrought | 5% | Nil | ||
42. | 8106 10 10 | Bismuth, unwrought | 5% | Nil | ||
43. | 8109 21 00 | Unwrought zirconium, powders, containing less than 1 part hafnium to 500 parts zirconium by weight | 10% | Nil | ||
44. | 8110 10 00 | Unwrought antimony, powders | 2.5% | Nil | ||
45. | 8112 12 00 | Beryllium unwrought, powders | 5% | Nil | ||
46. | 8112 31 | Hafnium unwrought, waste and scrap, powders | 10% | Nil | ||
47. | 8112 41 10 | Rhenium unwrought | 10% | Nil | ||
48. | 8112 69 10 | Cadmium unwrought, Powders | 5% | Nil | ||
49. | 8112 69 20 | Cadmium, wrought | 5% | Nil | ||
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