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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.
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