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Dated: 3-2-2020

Budget 2020-21 + FINANCE BILL, 2020


BCD on dyed woven fabric of yarn containing 85% or more by weight of textured polyester filaments, under tariff sub-heading “5407 52” has been prescribed by S. Nos. 47 and 48 of notification No. 14/2006-Customs dated 01.03.2006. S. No. 31A of notification No. 82/2017-Customs dated 27.10.2017 also prescribes rate on this item. This entry is being omitted.


a) Technical changes of clarificatory nature are being made in Condition No. 78 so as to make it consistent with entry at S. No. 539 of notification No. 50/2017-Customs dated 30.06.2017. The said S. No. 539 deals with export of ground equipment imported for testing the satellite or payload, within a period of six months.

b) A separate new condition (No. 107) is being incorporated for S. No. 539A, which deals with Scientific and Technical instruments, apparatus, equipments for launch of vehicle and satellite and payloads.


Entry at S.No. 28 of notification No. 50/2017-Customs dated 30.6.2017 is being amended to retain only tariff item 0802 90 00 in it. The other goods hitherto covered in this entry have the tariff rate same as the duty rate prescribed in this entry. Hence, these items do not require inclusion in this entry.


Import of Bamboo for use in the manufacture of Agarbatti attracts concessional rate of 10% under Entry at S. No. 55 of notification No. 50/2017-Customs dated 30.6.2017. This concession shall henceforth be subject to actual user condition.


S.NO. 57 of notification No. 50/2017-Customs dated 30.6.2017 (prescribing effective rate on certain edible oils) is redundant as these goods are covered in certain other entries with lower or equal applicable rates. Hence this entry is being omitted.


Goods falling under heading 2801, 2802, 2803, 2804, 2805 and 2814 attracts 5% BCD by Tariff. However, S. No. 169 of notification No. 50/2017-Customs dated 30.6.2017 prescribes a BCD rate of 7.5%. This entry is being amended to remove this inconsistency.


Phosphoric acid attracts 5% BCD vide S. Nos. 170 (a conditional exemption) and 177 of notification No. 50/2017 -Customs dated 30.6.2017. S. No. 170, is being omitted, being redundant.


S. No. 266 of notification No. 50/2017-Customs dated 30 6 20.17 provides 7.5% BCD for goods falling under heading 3903. S. No. 262 is being amended to include heading 3903 so as to provide 7.5% BCD on goods of heading 3903. Accordingly, the redundant entry at S.No. 266, is being omitted.


S.No. 578 of the notification No. 50/2017-Customs, dated the 30.06.2017 provides BCD exemption on assistive devices, rehabilitation aids and other goods for disabled as mentioned in List 30 to the said notification. The item at S. No. E(9) in this list is being amended to remove ambiguity about its scope. The intention has been to cover only such items which are for use of the disabled.


S.No. 408 (and Condition 51) of the notification No. 50/2017-Customs, dated the 30.06.2017 provides concessional BCD rate of 5% on item for renovation and modernization of Fertilizer plants It requires a techno-economic clearance from Department of Fertilizer. The Condition No. 51 is being amended so as to remove this requirement.



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Budget 2020-21 + FINANCE BILL, 2020


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