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<h1>Budget 2021-22: Customs Notification No. 50/2017 Updated, New HS Codes for Chana, Clarified Toy Balloon Classifications.</h1> The amendments and clarifications to Notification No. 50/2017-Customs, as part of the Budget 2021-22 and Finance Bill, 2021. Key changes include the splitting of HS code 0713 20 00 into three separate codes, with specific exclusions for Kabuli Chana and Bengal gram. Several redundant entries, such as those valid only up to specific past dates, are proposed for omission. Clarifications are made to avoid misclassification of toy balloons and to simplify language regarding concessional rates for newsprint and uncoated paper. Additionally, certain redundant clauses in the first proviso are being removed.