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AMENDMENTS IN THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975  - FINANCE (No.2) BILL, 2019

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AMENDMENTS IN THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975   

 

AMENDMENTS

A.

Tariff rate changes for  Basic Customs Duty [to be effective from 06.07.2019]*  [Clause [87(a)] of the Finance (No. 2) Bill, 2019]

Rate of Duty

S. No

Heading, sub-heading tariff item

Commodity

From

To

 

 

Construction Materials

 

 

1

3918

Floor covering of plastics, Wall or ceiling coverings of plastics

10%

15%

2

     

6905,

6907

Ceramic roofing tiles and ceramic flags and pavings, hearth or wall tiles 

10%

15%

3

8302

Base metal fittings, mountings and similar articles suitable for furniture, doors, staircases, windows, blinds, hinge for auto mobiles 

10%

15%

 

 

Precious Metals

 

 

4

7106

Silver (including silver plated with gold or platinum) unwrought or in semimanufactured forms, or in powdered form

10%

12.5%

5

7107 00 00

Base metals clad with silver, not further worked than semi-manufactured

10%

12.5%

6

7108

Gold (including gold plated with platinum) unwrought or in semimanufactured forms, or in powder form 

10%

12.5%

7

7109 00 00

Base metals or silver, clad with gold, not further worked than semimanufactured

10%

12.5%

8

7110

Platinum, unwrought or in semi-manufactured form, or in powder form

10%

12.5%

9

7111 00 00

Base metals, silver or gold, clad with platinum, not further worked than semimanufactured

10%

12.5%

10

7112

Waste and scrap of precious metals or of metal clad with precious metals; other waste and scrap containing precious metal compounds, of a kind used principally for the recovery of precious metal

10%

12.5%

 

 

Automobile parts 

 

 

11

6813

Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials. 

10%

15%

12

7009

Glass mirrors, whether or not framed, including rear-view mirrors

10%

15%

13

8301 20 00

Locks of a kind used in motor vehicles 

10%

15%

14

8421 23 00

Oil or petrol filters for internal combustion engines

7.5%

10%

15

8421 31 00

Intake air-filters for internal combustion engines

7.5%

10%

16

 

 8421 39 20,

8421 39 90

Air purifiers or cleaners and other filtering or purifying machinery and apparatus for gases 

7.5%

10%

17

8512 10 00,

8512 20 10,

 8512 20 20

Lighting or visual signaling equipment of a kind used in bicycles or motor vehicles 

10%

   15%

18

 

8512 20 90,

8512 30 90

Other visual or sound signalling equipment for bicycles or motor vehicles

7.5%

15%

19

8512 30 10

Horns for vehicles

10%

15%

20

8512 90 00

Parts of visual or sound signalling equipment for bicycles or motor vehicles

7.5%

10%

21

 

8512 40 00,

8539 10 00,

8539 21 20,

8539 29 40

Windscreen wipers, defrosters and demisters, Sealed beam lamp units and other lamps for automobiles

10%

15%

22

8706

Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705. 

10%

15%

23

8707

Bodies (including cabs), for the motor vehicles of headings 8701 to 8705

10%

15%

 

 

Electronics and Electrical equipments

 

 

24

8415 90 00

Indoor and outdoor unit of split –system air conditioner

10%

20%

25

8518 21 00, 8518 22 00

Loudspeaker

10%

15%

26

8521 90 90

Digital Video Recorder (DVR) and Network Video Recorder (NVR)

15%

20%

27

8525 80 

CCTV camera and IP camera

15%

20%

28

9001 10 00

Optical Fibres, optical fibre bundles and cables

10%

15%

 

Miscellaneous changes in Tariff Schedule

29

9804

Chapter Note 7 to be inserted in Chapter 98 so as to exclude printed books imported for personal use from the purview of heading 9804. This heading covers all dutiable articles imported for personal use and attracts 28% IGST. This amendment would exclude printed books from this heading and they would be subject to the applicable merit rate.

B.

Amendments not affecting rates of duty [Clause  87(b)  of the Finance (No. 2) Bill, 2019]

30

First Schedule to the Customs Tariff Act, 1975 is amended to:

(i) Create specific tariff lines for specific products, presently classified as others; (ii) Rectify the errors to align it with HSN.

These changes would come into effect from a date to be notified by the Central Government in the official gazette.

*  Will come into effect immediately owing to a declaration under the Provisional Collection of Taxes Act, 1931.   

 

 

 

 

Dated: 5-7-2019



 

Suggestions / Comments

 

Excellent. The entries in the Fourth Schedule [Claude 87(a)] relating to the First schedule of the Customs Tariff Act,1975 are shown Category wise.. It is very useful.

By: JM Kishore
Dated: 7-7-2019

 

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