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        Case ID :

        AMENDMENTS IN THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975

        3 February, 2020

        📋
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        Budget 2020-21 + FINANCE BILL, 2020

        AMENDMENTS

        A.

        Tariff rate changes for Basic Customs Duty [to be effective from 02.02.2020] * [Clause 115 (a) of the Finance Bill, 2020]

        Rate of Duty

        S.No.

        Heading, sub-heading, tariff item

        Commodity

        From

        To

         

         

        Food processing

         

         

        1.

        0802 32 00

        Walnuts, shelled

        30%

        100%

         

         

        Chemicals

         

         

        2.

        3824 99 00

        Other Chemical products and preparations of the chemical or allied industries, not elsewhere specified

        10%

        17.5%

         

         

        Footwear

         

         

        3.

        6401, 6402,

        6403, 6404, 6405

        Footwear

        25%

        35%

        4.

        6406

        Parts of footwear

        15%

        20%

         

         

        Household Items

         

         

        5.

        6911 10, 6911 90 20, 6911 90 90

        Tableware, kitchenware, water filters (of a capacity not exceeding 40 litres) and other household articles, of porcelain of china.

        10%

        20%

        6.

        6912 00 10, 6912 00 20, 6912 00 40, 6912 00 90

        Ceramic tableware, kitchen-ware, clay articles and other household articles

        10%

        20%

        7.

        7013

        Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or Similar purposes (other than that of heading 7010 or 7018)

        10%

        20%

        8.

        7323

        Table kitchen or other household articles and parts thereof, of iron or steel, iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel, including pressure cookers pans utensils, misc articles such as iron & steel wool, polishing pads, gloves etc.

        10%

        20%

        9.

        7418 10

        Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper.

        10%

        20%

        10.

        7615 10

        Table, kitchen or other household articles and parts thereof, of aluminum; pot scourer and scouring or polishing pads, gloves and the like, of aluminum.

        10%

        20%

        11.

        8301

        Padlocks and locks (key, combination or electrically operated) of base metal; Clasps and frames with clasps, incorporating locks of base metals; keys for any of the foregoing articles, of base metals (Other than lock of a kind used for automobiles.)

        10%

        20%

        12.

        9603

        Brooms, brushes, hand operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; Squeegees (other than roller squeegees).

        10%

        20%

        13.

        9604 00 00

        Hand sieves and hand riddles.

        10%

        20%

        14.

        9615

        Combs, hair-slides and the like, hairpins curling pins, curling grips, hair curlers and the like other than those of heading 8516 and parts thereof.

        10%

        20%

        15.

        9617

        Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners.

        10%

        20%

        16.

        8414 51 10

        Table Fans

        10%

        20%

        17.

        8414 51 20

        Ceiling Fans

        10%

        20%

        18.

        8414 51 30

        Pedestal Fans

        10%

        20%

        19.

        8414 59 20

        Blowers, Portable

        10%

        20%

        20.

        8509 40 10

        Food Grinders

        10%

        20%

        21.

        8509 40 90

        Other grinders and Mixer

        10%

        20%

        22.

        8509 80 00

        Other Appliances

        10%

        20%

        23.

        8510 10 00

        Shavers

        10%

        20%

        24.

        8510 20 00

        Hair Clippers

        10%

        20%

        25.

        8510 30 00

        Hair-removing appliances

        10%

        20%

        26.

        8516 10 00

        Water heaters and immersion heaters

        10%

        20%

        27.

        8516 21 00

        Storage heating radiators

        10%

        20%

        28.

        8516 29 00

        Other electrical space heating apparatus

        10%

        20%

        29.

        8516 31 00

        Hair Dryers

        10%

        20%

        30.

        8516 32 00

        Other hair dressing apparatus

        10%

        20%

        31.

        8516 33 00

        Hand Drying apparatus

        10%

        20%

        32.

        8516 40 00

        Electric smoothing irons

        10%

        20%

        33.

        8516 60 00

        Other ovens, cookers, cooking plates, boiling rings, grillers and roasters

        10%

        20%

        34.

        8516 71 00

        Coffee and Tea Makers

        10%

        20%

        35.

        8516 72 00

        Toasters

        10%

        20%

        36.

        8516 79 10

        Electro-thermic fluid heaters

        10%

        20%

        37.

        8516 79 20

        Electrical or electronic devices for repelling insects

        10%

        20%

        38.

        8516 79 90

        Other electro-thermic appliances used for domestic purposes

        10%

        20%

        39.

        8516 80 00

        Electric heating resistors

        10%

        20%

         

         

        Precious Metals

         

         

        40.

        7118

        Coin

        10%

        20%

         

         

        Machinery

         

         

        41.

        8414 51 40

        Railway Carriage fans

        7.5%

        10%

        42.

        8414 51 90

        Other fans with a self-contained electric motor not exceeding 125W

        7.5%

        20%

        43.

        8414 59 10

        Air Circulator

        7.5%

        10%

        44.

        8414 59 30

        Industrial fans blowers and similar blowers

        7.5%

        10%

        45.

        8414 59 9

        Other industrial fans

        7.5%

        10%

        46.

        8414 30 00, 8414 80 11

        Compressor of Refrigerator and Air conditioner

        10%

        12.5%

        47.

        8419 89 10

        Pressure vessels

        7.5%

        10%

        48.

        8418 10 10

        Commercial type combined refrigerator freezers, fitted separate external doors

        7.5%

        15%

        49.

        8418 30 10

        Commercial freezer of chest type, not exceeding 800 litre capacity

        7.5%

        15%

        50.

        8418 30 90

        Other chest type freezers

        10%

        15%

        51.

        8418 40 10

        Electrical freezers of upright type, not exceeding 800 litre capacity

        7.5%

        15%

        52.

        8418 40 90

        Other freezers of upright type, not exceeding 800 litre capacity

        7.5%

        15%

        53.

        8418 50 00

        Refrigerating or freezing display counters, cabinets, Show-cases and the like

        7.5%

        15%

        54.

        8418 61 00

        Heat pumps other than air conditioning machines

        7.5%

        15%

        55.

        8418 69 10

        Ice making machinery

        7.5%

        15%

        56.

        8418 69 20

        Water cooler

        10%

        15%

        57.

        8418 69 30

        Vending machine, other than automatic

        10%

        15%

        58.

        8418 69 40

        Refrigerating equipment/devices used in leather industry

        7.5%

        15%

        59.

        8418 69 50

        Refrigerated farm tanks, industrial ice cream freezer

        7.5%

        15%

        60.

        8418 69 90

        Others (like freezers of capacity 800 litres and more etc.]

        7.5%

        15%

        61.

        8515 (except 8515 90 00)

        Welding and Plasma cutting machines

        7.5%

        15%

         

         

        Other Electronic goods

         

         

        62.

        8504 40 (except 8404 40 21)

        Static Converters

        15%

        20%

        63.

        8504 40 21

        Dip bridge rectifier

        10%

        20%

        64.

        8517 70 10

        Populated, loaded or stuffed printed circuit boards

        10%

        20%

         

         

        Automobile and automobile parts

         

         

        65.

        8421 39 20, 8421 39 90

        Catalytic Convertor

        10%

        15%

         

         

        Furniture Goods

         

         

        66.

        9401

        Seats and parts of seats (other than aircraft seats and their parts)

        20%

        25%

        67.

        9403

        Other Furniture and parts thereof

        20%

        25%

        68.

        9404

        Mattress supports: Articles of bedding and similar furnishing

        20%

        25%

        69.

        9405

        Lamps and lighting fittings including searchlights and spotlights and pads thereof; Illuminated signs, illuminated name plates and the like, having a permanently fixed light source, and parts thereof (except solar lantern and solar lamps).

        20%

        25%

         

         

        Toys

         

         

        70.

        9503

        Tricycles, scooters, pedal-cars and similar wheeled-toys; dolls' carriages; dolls; other toys; reduced-Size (“scale”) models and similar recreational models, working or not; puzzles of all kinds

        20%

        60%

         

         

        Stationary items

         

         

        71.

        8304 00 00

        Filing, cabinets. card-index cabinets, paper-trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment of base metal, Other than office furniture of heading 9403

        10%

        20%

        72.

        8305

        Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal

        10%

        20%

        73.

        8310

        Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405

        10%

        20%

         

         

        Miscellaneous

         

         

        74.

        6702

        Artificial Flowers

        10%

        20%

        75.

        7018 10 20

        Glass Beads

        10%

        20%

        76.

        8306

        Bells, gongs, statuettes, trophies and like, non-electric of base metal; statuettes and other ornaments of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal.

        10%

        20%

        B.

        New entries added to the First Schedule [to be effective from 02.02.2020] * [Clause 115(b) of the Finance Bill, 2020]

        S. No

        Tariff Item

        Description

        Tariff Rate

        Effective rate

        1.

        8414 51 50

        Wall fans

        20%

        20%

        2.

        8529 90 30

        Open cell for television set

        15%

        0%

        3.

        8541 40 11

        Solar cells, not assembled

        20%

        0%

        4.

        8541 40 12

        Solar cells, assembled in modules or made up in panels

        20%

        0%

        *Will come into effect immediately owing to a declaration under the Provisional Collection of Taxes Act, 1931.

         


        Full Text:

        Budget 2020-21 + FINANCE BILL, 2020

        Basic Customs Duty increases apply to numerous tariff headings, altering import duty obligations from the effective date. Amendments increase the Basic Customs Duty in the First Schedule to the Customs Tariff Act, 1975 for numerous tariff headings, specifying revised duty percentages for defined commodities and adding new tariff entries; certain new entries show an operative zero effective rate. The changes are effective 02.02.2020 and declared immediately collectible under the Provisional Collection of Taxes Act, 1931.
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              Basic Customs Duty increases apply to numerous tariff headings, altering import duty obligations from the effective date.

                              Amendments increase the Basic Customs Duty in the First Schedule to the Customs Tariff Act, 1975 for numerous tariff headings, specifying revised duty percentages for defined commodities and adding new tariff entries; certain new entries show an operative zero effective rate. The changes are effective 02.02.2020 and declared immediately collectible under the Provisional Collection of Taxes Act, 1931.





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