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OTHER PROPOSALS INVOLVING CHANGES IN BASIC CUSTOMS DUTY RATES IN RESPECTIVE NOTIFICATIONS [with effect from 2.2.2021, unless specified otherwise]

  • Contents

Dated: 1-2-2021

Budget 2021-22 + FINANCE Bill, 2021

OTHER PROPOSALS INVOLVING CHANGES IN BASIC CUSTOMS DUTY RATES IN RESPECTIVE NOTIFICATIONS [with effect from 2.2.2021, unless specified otherwise]

S. No

Chapter, Heading, sub- heading, tariff item

Commodity

From

To

 

 

Agricultural Products and By Products

 

 

1.

2207 20 00

Denatured Ethyl Alcohol (ethanol) for use in manufacture of excisable goods

2.5%

5%

2.

23

All goods except dog and cat food and shrimp larvae feed

Nil/ 5%/

10%/

15%/

20%/

30%

15%

 

 

Minerals

 

 

3.

2528

Natural borates and concentrates thereof

Nil/5%

2.5%

   

Fuels, Chemicals and Plastics

   

3.

2710

Naphtha

4%

2.5%

5.

2907 23 00

Bis-phenol A

Nil

7.5%

6.

2910 30 00

Epichlorohydrin

2.5%

7.5%

7.

2933 71 00

Caprolactam

7.5%

5%

8.

3907 40 00

Polycarbonates

5%

7.5%

9.

3908

Nylon chips

7.5%

5%

10.

3920 99 99

Other plates, sheets, films, etc. of other plastics

10%

15%

   

Leather

   

11

41

Wet blue chrome tanned leather, crust leather, finished leather of all kinds, including splits and sides of the aforesaid

Nil

10%

   

Textiles

   

12.

5002

Raw Silk (not thrown)

10%

15%

13.

5004, 5005,

5006

Silk yarn, yarn spun from silk waste (whether or not put up for retail sale)

10%

15%

14.

5201

Raw Cotton

Nil

5% +

5% AIDC*

15.

5202

Cotton waste (including yarn waste or garneted stock)

Nil

10%

16.

5402, 5403,

5404, 5405

00 00, 5406,

5501 to 5510

Nylon Fibre and Yarn

7.5%

5%

   

Gems and Jewellery Sector

   

17.

7106

Silver

12.5.%

7.5%+

2.5% AIDC*

18.

7106

Silver Dore

11%

6.1% +

2.5%

AIDC*

19.

7108

Gold

12.5%

7.5%+

2.5% AIDC*

20.

7108

Gold Dore

11.85%

6.9%+

2.5% AIDC*

21.

7107 00 00,

7109 00 00,

7111 00 00

Base metals or precious metals clad with precious metals

12.5%

10%

22.

7110

Other precious metals like Platinum, Palladium, etc.

12.5%

10%

23.

7112

Waste and scrap of precious metals or metals clad with precious metals

12.5%

10%

24.

7112

Spent catalyst or ash containing precious metals

11.85%

9.17%

25.

7113

Gold or Silver Findings

20%

10%

26.

7118

Coin

12.5%

10%

 

 

Metals

 

 

27.

7204

Iron and steel scrap, including stainless steel scrap [up to 31.03.2022]

2.5%

Nil

28.

7206 and

7207

Primary/Semi-finished products of non-alloy steel

10%

7.5%

29.

7208, 7209,

7210, 7211,

7212, 7225

(except 7225

11 00) and

7226 (except

7226 11 00)

Flat products of non-alloy and alloy steel

10%

/12.5%

7.5%

30.

7213, 7214,

7215, 7216,

7217, 7221,

7222, 7223,

7227 and

7228

Long product of non-alloy, stainless and alloy steel

10%

7.5%

31.

7225

Raw materials for use in manufacture of CRGO steel [up to 31.03.2023]

2.5%

Nil

32.

7404

Copper Scrap

5%

2.5%

33.

7318

Screw, bolts, nuts, etc. of iron and steel

10%

15%

 

 

Capital Goods

 

 

34.

8430

Tunnel boring machines

Nil

7.5%

35.

8431

Parts and components for manufacture of tunnel boring machines with actual-user condition IT,

Nil

2.5%

 

 

 

Electronics and Renewable

 

 

36.

8544 (other

than 8544 70

and 8544 30

00)

Specified insulated wires and cables

7.5%

10%

37.

39, 74 and

85

Former, bases, bobbins, brackets; CP wires; P.B.T.; Phenol resin moulding powder; Lamination/ El silicon steel strips for use in manufacture of transformers (entry at S.No. 198 of 25/1999- Customs)

Nil

Applica ble rate

38.

Any Chapter

Inputs or parts for manufacture of Printed Circuit Board Assembly (PCBA) of cellular mobile phone

(w.e.f. 1.4.2021)

Nil

2.5%

39.

Any Chapter

Inputs or parts for manufacture of camera module of cellular mobile phone

(w.e.f. 1.4.2021)

Nil

2.5%

40.

Any Chapter

Inputs or parts for manufacture of connectors of cellular mobile phone

(w.e.f. 1.4.2021)

Nil

2.5%

41.

Any Chapter

Inputs or raw material for manufacture of specified parts like back cover, side keys etc. of cellular mobile phone

(w.e.f. 1.4.2021)

Nil

2.5%

42.

Any Chapter

Inputs or raw material (other than PCBA and moulded plastics) for manufacture of charger or adapter of cellular mobile phones

Nil

10%

43.

8504 90 90

or

3926 90 99

Moulded plastics for manufacture of charger or adapter

10%

15%

44.

Any Chapter

Inputs or parts of Printed Circuit Board Assembly of charger or adapter of cellular mobile phones

Nil

10%

45.

Any Chapter

Inputs or parts of Moulded Plastic of charger or adapter of cellular mobile phones

Nil

10%

46.

Any Chapter

Inputs or raw materials (other than Lithium-ion cell and PCBA) of Lithium-ion battery or battery pack

(w.e.f. 1.4.2021)

Nil

2.5%

47.

Any Chapter

Parts or components of PCBA of Lithium-ion battery or battery pack

(w.e.f. 1.4.2021)

Nil

2.5%

48.

Any Chapter

Inputs or raw materials of following goods: -

  1. Other machines capable of connecting to an automatic data processing machine or to a network (8443 32 90)
  2. Ink cartridges, with print head assembly (8443 99 51)
  3. Ink cartridges, without print head assembly (8443 99 52)

(iv)Ink spray nozzle (8443 99 53) (w.e.f. 1.4.2021)

Nil

2.5%

49.

Any Chapter

Inputs and parts of LED lights or fixtures including LED Lamps

5%

10%

50.

Any Chapter

Inputs for use in the manufacture of LED driver or MCPCB (Metal Core Printed Circuit Board) for LED lights or fixtures including LED Lamps

5%

10%

51.

9405 50 40

Solar lanterns or solar lamps

5%

15%

52.

8504 40

Solar Inverters

5%

20%

53.

9503

Parts of Electronic Toys for manufacture of electronic toys Aviation Sector

5%

15%

54.

Any Chapter

Components or parts, including engines, for manufacture of aircrafts or parts of such aircrafts, by Public Sector Units under Ministry of Defence subject to condition specified.

Medical devices

2.5%

0%

 

55.

9018-9022

Medical Devices imported by International Organization and Diplomatic Missions

Health Cess @ 5%

Health Cess @ Nil

   

Goods imported under Project Import Scheme

   

56.

9801

High Speed Rail Projects being brought under project imports

Applicable Rate

5%

57.

8714 91 00,

8714 92,

8714 93,

8714 94 00,

8714 95,

8714 96 00,

8714 99

All goods other than Bicycle parts and components

10%

15%

* Agriculture Infrastructure and Development Cess

 


 

Full Text:

Budget 2021-22 + FINANCE Bill, 2021

 

 
 
 
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