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        Case ID :

        Review of concessional rates of BCD prescribed in notification no. 50/2017 - Customs dated 30.62017: The BCD exemption hitherto available on certain goods are being withdrawn by omitting following entries of notification No. 50/2017-Customs dated 30.6.2017.

        3 February, 2020

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        Budget 2020-21 + FINANCE BILL, 2020

        S. No.

        S. No. of Notification No 50/2017-customs

        Description

        1.

        5

        Tuna bait [0303]

        2.

        7

        Goods upto an aggregate of ten thousand metric tonnes of total imports of Milk and cream, in powder, granules or other solid form in a financial year. [0402 10, 0402 21 00]

        3.

        7A

        Whey, concentrated, evaporated or condensed, liquid or semi-solid [0404 10 10]

        4.

        7B

        Other Whey [0404 90 00)

        5.

        8

        Butter Ghee, Butter Oil [0405]

        6.

        9

        Other cheese [0406 90 00)

        7.

        10

        Pancreas (Products of animal origin, not elsewhere specified) (Chapter 5]

        8.

        11

        Conch shell [0508 00]

        9.

        18

        Bulbs or tubers, other live plants [0601 or 0602]

        10.

        36

        All goods other than meslin or wheat [1001]

        11.

        38

        Meslin [1001]

        12.

        40

        Maize upto an aggregate of five lakh metric tonnes of total imports of such goods in a financial year [1005 90]

        13.

        47

        Sugar beet seeds [1209 10 00)

        14.

        56

        Edible oils [1508, 1512, 1513, 1514, 1515 or 1511 10]

        15.

        58

        Refined vegetable oils of edible grade, in loose or bulk form (other than palm oil) [chapter 15]

        16.

        59

        Vegetable oils of edible grade, in loose or bulk form (other than those specified against S. No. 58 and palm oil), imported for the manufacture of oil commonly known as “Vanaspati” or for refining.

        Explanation. -The expression “Vegetable oil” means-

        (a) in the case of cottonseed oil, oil having a free fatty acid content of at least 0.2%; and

        (b) in the case of any other vegetable oil. oil with free fatty acid content of at least 0.5%. [15]

        17.

        68

        Crude sunflower seed or safflower oil upto an aggregate of one lakh and fifty thousand metric tonnes of total imports of such goods in a financial year [1512 11]

        18.

        69

        Crude sunflower seed or safflower oil other than those specified against S. No. 68 [1512 11]

        19.

        72

        Refined rape, colza or mustard oil upto an aggregate of one lakh and fifty thousand metric tonnes of total imports of such goods in a financial year (1514 19 or 1514 99]

        20.

        78

        Margarine, animal or vegetable oils of edible grade [1517 or 1518]

        21.

        83

        Glycerol, crude; glycerol waters and glycerol lyes, (other than crude glycerin) [1520 00 00]

        22.

        88A

        Raw Sugar upto an aggregate of three lakh metric tonnes of total imports of such goods. Provided that the import of raw sugar in physical form is completed within sixty (60) days from the date of issue Of the Tariff Rate Quota Allocation Certificate or license by Directorate General of Foreign Trade (DGFT) to the importer. Provided further that the importer shall convert the raw sugar into white/ refined sugar within a period, not exceeding thirty (30) days, from the date of filing of bill of entry or the date of entry inwards, whichever is later [1701]

        23.

        89

        Dextrose Monohydrate [1702)

        24.

        92

        Molasses resulting from extraction or refining of sugar [1703]

        25.

        93

        Chewing gum whether or not sugar coated [1704 10 00]

        26.

        94

        Food preparations, for infant use and put up for retail sale, of-

        (i) goods of headings 0401 to 0404, containing cocoa calculated on a totally defatted basis, in a proportion by weight of 5% or more but less than 10%; or

        (ii) flour, meal, starch or malt extract containing cocoa calculated on a totally defatted basis, in a proportion by weight of 40% or more but less than 50% [1806 90)

        27.

        95

        Preparations for infant use put up for retail sale [1901 10]

        28.

        98

        preserved potatoes [2004 10 00]

        29.

        99

        Peanut Butter [2008 11 00]

        30.

        105

        Wine, for use as sacramental wine [22]

        31.

        108

        Angostura bitters [2208]

        32.

        113

        Fin fish feed [2301 20, 2309 90 32, 2309 90 39]

        33.

        115

        Dietary soya fibre [2304]

        34.

        148

        Naphtha, when imported by Ratnagiri Gas and Power Private Limited (RGPPL), for use in generation of electricity in the power plants of Ratnagiri Gas and Power Private Limited (RGPPL) at Dabhol, District Ratnagiri, Maharashtra [2710]

        35.

        149

        Naphtha, when imported for generation of electrical energy by a generating company as defined in section 2(28) of the Electricity Act, 2003 (36 of 2003) to supply electrical energy-or to engage in the business of supplying electrical energy [2701]

        36.

        152

        Propane, Butane [2711 12 00, 2711 13 00]

        37.

        160

        Electrical energy [ 2716 00 00]

        38.

        170

        Phosphoric acid, for the manufacture of fertilizers(28]

        39.

        212

        Japanese Encephalitis (JE) vaccine, imported by the Andhra Pradesh Government through UNICEF [30]

        40.

        220

        Kyanite salts, in a form indicative of their use for manurial purpose [31]

        41.

        243

        Isolated soya protein [3504]

        42.

        244

        Colour positive unexposed cinematographic film in jumbo rolls and colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet [37]

        43.

        245

        Instant print film [3701 20 00 or 3702]

        44.

        246

        Cinematographic films, exposed but not developed [3704]

        45.

        247

        Promotional material (like Trailers, making of film etc.) imported in the form of electronic promotion kits (EPK)/ beta cams (Any Chapter)

        46.

        263

        The following polymers of ethylene, namely: -

        (i) Cow density polyethylene (LDPE),

        (ii) Linear low-density polyethylene (LLDPE),

        (iii) High density polyethylene (HDPE),

        (iv) Linear medium density polyethylene (LMDPE),

        (v) Linear high-density polyethylene (LHDPE) [3901]

        47.

        264

        All goods other than poly 'so-butylene [39021

        48.

        266

        All goods [3903]

        49.

        274

        Compostable polymer or bio-plastic used in the manufacture of bio degradable agro mulching films, nursery plantation pots and flower pots [3913 90 90]

        50.

        275

        Water blocking tape for use in the manufacture of insulated Wires and cables falling under heading 8544 (except sub-heading 8544 11) [3919 90 90]

        51.

        278

        Subbed polyester base, imported by M/s. Hindustan Photo Films Manufacturing Company Limited, Udhagamandalam for the manufacture of medical or industrial X-ray films and graphic art films [39201

        52.

        286

        Patent leather [4114 20 10]

        53.

        287

        Raw furskins [4301). tanned and dried furskins [4302]

        54.

        386

        Lead bars. rods. profiles and wire [7806]

        55.

        388

        Zinc tubes, pipes and tube or pipe fittings [7907]

        56.

        389

        Tin plates, sheets and strip, of a thickness exceeding 0.2 mm; tin foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0.2 mm; tin powders and flakes [8007]

        57.

        398

        Parts and components of the goods specified in List 10 required for use in high voltage power transmission project (Any chapter]

        58.

        401

        All items of equipment including machinery and rolling stock, procured by or on behalf of Delhi Metro Rail Corporation Ltd. for use in-

        (i) Delhi MRTS Project Phase-I, and

        (ii) Specified corridors of Delhi MRTS Project Phase-Il, comprising of the following, namely: -

        (a) Vishwavidyalaya- Jahangirpuri;

        (b) Central Secretariat-Qutab Minar (via All India Institute of Medical Sciences);

        (c) Shahdara- Dilshad Garden;

        (d) Indraprastha-New Ashok Nagar;

        (e) Yamuna Bank-Anand Vihar-lnter State Bus Terminus; and

        (f) Kirti Nagar-Mundka (along with operational Link to Shahdara- Rithala corridor) (Any Chapter)

        59.

        412

        Goods specified in List 15 required for construction of roads [84 or any other chapter]

        60.

        447

        The following goods required for manufacture of Optical disk drives (ODD), namely: -

        (i) Pick up assembly

        (ii) Digital signature procession integrated circuit

        (iii) DC motor

        (iv) LDO voltage regulator [84 or Any other Chapter]

        61.

        456

        The following goods, namely: -

        (a) Sprinklers and drip irrigation systems for agricultural and horticultural purposes;

        (b) Micro Irrigation equipment [8424]

        62.

        457

        Poultry incubators and brooders [8436 21 00]

        63.

        459

        Parts for manufacture of printers falling under sub heading 8443 32 (except 8443 99 51, 8443 99 52, 8443 99 53) [8443]

        64.

        465

        CD -Writers (8471]

        65.

        474

        MP3 or MP4 or MPEG 4 player with or without radio or video reception facility [85]

        66.

        483

        One set of pre-recorded cassettes accompanying books for learning languages and essential complement to such books, [85]

        67.

        484

        Audio cassettes, if recorded with material from books, newspaper or magazines, for the blind [85]

        68.

        515

        Colour television picture tubes for use in the manufacture of cathode ray televisions [8540 11]

         

         


        Full Text:

        Budget 2020-21 + FINANCE BILL, 2020

        BCD exemption withdrawal removes concessional customs treatment for numerous listed import goods, restoring standard basic customs duty. Review under the Finance Bill 2020 withdraws concessional basic customs duty exemptions by omitting specified entries from Notification No. 50/2017-Customs, thereby removing concessional BCD treatment for a broad list of listed imports - including agricultural and food products, oils, sugars, raw materials, polymers, films, chemicals, specified machinery and project-tied imports - with several entries subject to quantitative caps or conditional provisos.
                        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.

                              BCD exemption withdrawal removes concessional customs treatment for numerous listed import goods, restoring standard basic customs duty.

                              Review under the Finance Bill 2020 withdraws concessional basic customs duty exemptions by omitting specified entries from Notification No. 50/2017-Customs, thereby removing concessional BCD treatment for a broad list of listed imports - including agricultural and food products, oils, sugars, raw materials, polymers, films, chemicals, specified machinery and project-tied imports - with several entries subject to quantitative caps or conditional provisos.





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