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Budget 2021-22 + FINANCE Bill, 2021
Amendments in the Schedule VII of the Finance Act 2001 (NCCD Schedule)
1. | New tariff items [2404 11 00] and [2404 19 00] inserted in accordance with upcoming HS 2022 Nomenclature and prescribe NCCD of 25% on these tariff items with effect from 01.01.2022. |
Full Text:
NCCD on newly inserted tobacco tariff items imposed under the finance measure, becoming chargeable upon HS 2022 implementation. Two new tariff items, inserted to align with the HS 2022 nomenclature, are added to Schedule VII of the Finance Act, 2001 and made subject to National Calamity Contingent Duty; the prescribed NCCD rate applies to these tariff entries with effect from the implementation date of HS 2022. of Press 'Enter' after typing page number.
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