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%
|
Full Text:
Budget 2022-23 + FINANCE Bill, 2022
Dated: 2-2-2022
