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VI. OTHER PROPOSALS INVOLVING CHANGES IN BASIC CUSTOMS DUTY RATES/HEALTH CESS IN RESPECTIVE NOTIFICATIONS [with effect from 2.2.2022, unless specified otherwise]
S.No. | Chapter, heading, subheading, or tariff item | Commodity | From | To |
|
| Agricultural Products and By Products |
|
|
1. | 0306 | Live Black tiger shrimp (Penaeus monodon) | 30% | 10% |
2. | 0306 19 00 | Frozen Krill | 30% | 15% |
3. | 1518 | Algal Oil for manufacturing of aquatic feed | 30% | 15% |
Fuels, Chemicals and Plastics | ||||
4. | 2710 19 | Fuel oil | 5% | 2.5% |
5. | 2710 19 | Straight run fuel oil | 5% | 2.5% |
6. | 2710 19 | Low sulphur wax residue | 5% | 2.5% |
7. | 2710 19 | Vacuum residue, Slurry | 5% | 2.5% |
8. | 2710 19 | Vacuum gasoil | 5% | 2.5% |
9. | 2837 11 00 | Sodium cyanide | 7.5% | 10% |
Paper | ||||
10. | 4707 | Recovered (waste and scrap) paper or paperboard for use in manufacturing of paper, paperboard or newsprint | NIL | 2.5% |
Gems and Jewellery Sector | ||||
11. | 7102 21 7102 31 00 | Simply Sawn Natural Diamonds imported under Kimberley Process Certification Scheme (KPCS) | Applica ble Rate | NIL |
12. | 71 | Cut and Polished Diamonds | 7.5% | 5% |
13. | 71 (except 7104 99 00) | Cut and Polished Natural Gemstones | 7.5% | 5% |
Metals | ||||
14. | 7204 | Iron and steel scrap, including stainless steel scrap [Exemption hitherto available till 31.3.2022 is being extended up to 31.03.2023] | NIL [upto 31.3.20 22] | NIL [upto 31.3.20 23] |
Electrical and Electronics Sector | ||||
15. | 3920 99 99, 9002 11 00 | Camera lens for use in manufacture of Camera Module for Cellular Mobile Phone | 10%/ 15% | 2.5% |
16. | Specific CTH | Specified parts for use in manufacture of transformers of chargers/adapters | 10%/ 15% | 5% |
17. | 74 or 76 | Copper/Aluminium based Copper clad laminate for use in manufacture of PCB/MCPCB | 5%/ 7.5% | NIL |
18. | 90 | Following items used in manufacture of X-ray items: a) X-Ray grid b) Multi Leaf Collimator/ Iris c) Static User Interface | 5% | 10% |
19. | 90 | X-Ray Machines | 7.5% | 10% |
Medical devices | ||||
20. | 9018 32 10 | Surgical needles imported for manufacture of Surgical sutures | Health Cess @ 5% | Health Cess @ Nil |
Toys | ||||
21. | 9503 | Parts of electronic toys for manufacture of electronic toys | 15% | 25% |
Capital Goods | ||||
22. | 7325 10 00 | S. G. Ingot Castings used in manufacturing of Plastic Processing Machinery | 10% | 7.5% |
23. | 8483 40 00, 8477 90 00 | Ball Screw and Linear Motion Guide used in manufacturing of Plastic Processing Machinery | 7.5% | 5% |
24. | 84 | Bushing (made up of platinum and rhodium alloy, imported in exchange of worn-out bushing exported for refurbishment) | 10% | 7.5% |
25. | 8419 | Coffee roasting, brewing or vending machineries for use in the manufacturing or processing of coffee | 10% | 7.5% |
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