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To prescribe effective rates of duty and to carry out changes in the Rules made under the respective Acts

Central Excise - D.O.F.No. 334/4/2018-TRU - Dated:- 1-2-2018 - Government of India Ministry of Finance Department of Revenue Tax Research Unit ***** Alok Shukla Joint Secretary (TRU-I) Tel: 23092687; Fax: 23092031 Email: alok.shukla65@nic.in D.O.F.No. 334/4/2018-TRU New Delhi, the 1st February, 2018. Dear Principal Chief Commissioner / Chief Commissioner/ Principal Commissioner, The Finance Minister has introduced the Finance Bill, 2018 in Lok Sabha today, that is, 1st February, 2018. Changes in .....

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e Provisional Collection of Taxes Act, 1931 in respect of clauses 101(a), 102(b), 108, 109 and 110 of the Finance Bill, 2018, so that changes proposed therein take effect from the midnight of 1st February / 2nd February, 2018. The remaining legislative changes would come into effect only upon the enactment of the Finance Bill, 2018. 2. Important changes in respect of Customs and Central Excise duties rates and legislative changes are contained in the five Annexures appended to this letter: 1) An .....

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d in the Customs Tariff Act, 1975; and 5) Annex V Miscellaneous provisions in the Finance Bill, 2018. 2.1 The above stated Annexures provide a summary of the changes made and should not be used in any quasi-judicial or judicial proceedings, where only the relevant legal texts need to be referred to. Such details are contained in the Finance Bill and notifications, which alone have legal force. 3. My team and I have made every possible effort to avoid the occurrence of errors or mistakes in the B .....

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benefit. In case of any doubt or difficulty, I would request you to kindly bring it to my notice immediately or to the notice of Sh. G. D. Lohani, OSD (TRU) (Tel. No. 011-23092687) email: gd.lohani@nic.in, Sh. Reyaz Ahmad, Director (TRU) (Tel. No. 011-23092236), email: Sh. Gaurav Singh, OSD(TRU) (Tel No. 011-23092753), e-mail: gaurav.singh80@nic.in, or Sh. Rahil Gupta, Budget Officer (TRU) (Tel No. 011-23095547), e-mail: rahil.gupta@gov.in. We can also be reached at budget-cbec@nic.in. 5. Copies .....

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ty [BCD] means the customs duty levied under the Customs Act, 1962. b) Export Duty means duty of Customs leviable on goods specified in the Second Schedule to the Customs Tariff Act, 1975. c) Clause 101 (a) of the Finance Bill, 2018 seeks to amend the First Schedule of the Customs Tariff Act, 1975 so as to increase Tariff rate of Basic Customs Duty on certain goods. d) Clause 102 (b) of the Finance Bill, 2018 seeks to amend the Second Schedule of the Customs Tariff Act, 1975 so as to prescribe r .....

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to 14: No change Chapter 15: 1) BCD on crude edible vegetable oils like Ground nut oil, Olive oil, Cotton seed oil, Safflower seed oil, Saffola oil, Coconut oil, Palm Kemel/Babassu oil, Linseed oil, Maize corn oil, Castor oil, Sesame oil, other fixed vegetable fats and oils is being increased from 12.5% to 30%. S. No. 63 of notification No.50/2017-Customs, dated 30th June, 2017, as amended by notification No. 6/2018-Customs, dated 2nd February 2018 refers. 2) BCD on refined edible vegetable oil .....

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r. Chapter 16 to 19: No change Chapter 20: 1) BCD on orange fruit juice falling under tariff items 2009 11 00, 2009 12 00 or 2009 19 00 is being increased from 30% to 35%. S. No. 101 of notification No.50/2017-Customs, dated 30th June, 2017, is being omitted by notification No. 6/2018-Customs, dated 2nd February 2018. Consequently, orange fruit juice will attract tariff rate of 35%. 2) BCD on all goods falling under tariff items 2009 21 00 to 2009 90 00 is being increased from 30% to 50% by incr .....

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nd used for the manufacture of beverages, of an alcoholic strength by volume exceeding 0.5% by volume, determined at a temperature of 20 degrees centigrade) falling under sub-heading 2106 90 is being increased from 30% to 50% S. No. 103 of notification No.50/2017-Customs, dated 30th June, 2017, as amended by notification No. 6/2018-Customs, dated 2nd February 2018. refers. Chapter 22-26: No change. Chapter 27: 1) A Road and Infrastructure Cess, as an Additional Duty of Customs, at the rate of &# .....

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nal Duty of Excise (Road and Infrastructure Cess) leviable under clause 110 of the Finance Bill, 2018 is being exempted on imported motor spirit commonly known as petrol and high speed diesel oil vide notification No. 21/2018-Customs dated 02.02.2018. 1) Further, the Additional Duty of Customs (Road Cess), at the rate of ₹ 6 Per litre, leviable on imported motor spirit commonly known as petrol and high speed diesel oil, are being abolished, by omitting the relevant sections in Finance (No. .....

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d 01-03-2015, 07/2015-Customs, dated 01-03-2015 related to Additional Duty of Customs [Road Cess] are being rescinded vide notification Nos 15/2018-Customs, 16/2018-Customs, 17/2018-Customs, 18/2018-Customs all dated 2nd February, 2018. 3) Education Cess and Secondary & Higher Education Cess levied on imported goods, including motor spirit commonly known as petrol and high speed diesel oil [at the rate of 2% and 1% respectively of the aggregate of duties of customs], are being abolished by o .....

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al Welfare Surcharge in excess of an amount calculated at 3% of the aggregate of duties of customs [Notification No. 12/2018-Customs dated 02.02.2018 refers.] Chapter 28-32: No change. Chapter 33: 1) BCD on all goods falling under heading 3303 is being increased from 10% to 20% by increasing the tariff rate. [Clause 101 (a) of the Finance Bill, 2018 refers]. 2) BCD on all goods falling under heading 3304 is being increased from 10% to 20% by increasing the tariff rate. [Clause 101 (a) of the Fin .....

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l, 2018 refers]. Chapter 34: 1) BCD on all goods falling under heading 3406 is being increased from 10% to 25% by increasing the tariff rate. [Clause 101 (a) of the Finance Bill, 2018 refers]. Chapter 35-38: No Change Chapter 39: 1) BCD on specified parts or sub-parts or accessories of cellular mobile phones, namely, Heat Dissipation Sticker Battery Cover, Sticker-Battery Slot, Protective Film for main Lens, Mylar for LCD FPC, Film-Front Flash, falling under tariff item 3919 90 90, is being incr .....

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phones, namely, Battery Cover, Front Cover, Front Cover (with Zinc Casting), Middle Cover, Back Cover, Main Lens, Camera Lens, falling under tariff item 3920 99 99, is being increased from 10% to 15% by increasing the tariff rate. [Clause 101 (a) of the Finance Bill, 2018 refers]. However, BCD on goods, other than these specified parts or sub-parts or accessories of cellular mobile phones, falling under tariff item 3920 99 99 is being retained at 10%. Notification No.57/2017Customs, dated 30th .....

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r tariff item 3926 90 91, is being retained at 10%. Notification No.57/2017Customs, dated 30th June, 2017, as amended by notification No.22/2018-Customs, dated 2nd February, 2018 [new S. No. 11 refers]. 4) BCD on specified parts or sub-parts or accessories of cellular mobile phones namely Sealing Gaskets / Cases from PE, PP, EPS, PC and all other individual polymers or combination / combination of polymers, SIM Socket / Other Mechanical items (Plastic), Conductive Cloth, LCD Conductive Foam, LCD .....

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ter 40: 1) BCD on truck and bus radial tyres falling under tariff item 4011 20 10 is being increased from 10% to 15% by increasing the tariff rate. [Clause 101 (a) of the Finance Bill, 2018 refers]. 2) BCD on Cushion/ Gasket of Liquid Crystal Display (LCD) and Light Emitting Diode (LED) TV panels falling under heading 4016 is being increased from Nil to 10%. S. No. 516 of notification No-50/2017-Customs, dated 30th June, 2017, is being amended by notification No. 6 /2018-Customs, dated 2nd Febru .....

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90, is being increased from 10% to 15%. S. No. 1 of Notification No.57/2017Customs, dated 30th June, 2017,, as amended by notification No.22/2018-Customs, dated 2nd February, 2018and S. No 284 of notification No.50/2017-Customs, dated 30th June, 2017, as amended by notification No. 6 /2018-Customs, dated 2nd February, 2018refer. Chapter 41-47: No Change Chapter 48: 1) BCD on kites falling under tariff item 4823 90 90 is being increased from 10% to 20% by increasing the tariff rate. [Clause 101 ( .....

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ification No. 14/2018-Customs, dated the 2nd February, 2018 [new S.No.2A refers]. Chapter 51-63: No Change Chapter 64: 1) BCD on all goods falling under heading 6401 is being increased from 10% to 20% by increasing the tariff rate. [Clause 101 (a) of the Finance Bill, 2018 refers] 2) BCD on all goods falling under heading 6402 is being increased from 10% to 20% by increasing the tariff rate [Clause 101 (a) of the Finance Bill, 2018 refers] 3) BCD on all goods falling under heading 6403 is being .....

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rom 10% to 15% by increasing the tariff rate. [Clause 101 (a) of the Finance Bill, 2018 refers] Chapter 65-67: No Change Chapter 68: 1) BCD on all goods falling under tariff item 6815 91 00 is being reduced from 10% to 7.5%. S.No.338 of notification No.50/2017-Customs, dated 30th June, 2017,, as amended by notification No. 6 /2018-Customs, dated 2nd February, 2018 refers. Chapter 69: 1) BCD on all goods falling under heading 6901 is being reduced from 10% to 7.5%. S.No.338 of notification No.50/ .....

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as amended by notification No. 6 /2018-Customs, dated 2nd February, 2018 refers. Chapter 70: 1) BCD on solar tempered glass or solar tempered (anti-reflective coated) glass for manufacture of Solar cells/panels/modules, is being reduced from 5% to Nil, subject to actual user condition. S. No. 340 of notification No.50/2017-Customs, dated 30th June, 2017, as amended by notification No. 6 /2018-Customs, dated 2nd February, 2018 refers. 2) BCD on Preform of Silica for use in the manufacture of tel .....

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/2018-Customs, dated 2nd February, 2018 refers. 2) BCD on diamonds including lab grown diamonds-semi processed, half-cut or broken falling under chapter 71 is being increased from 2.5% to 5%. S.No.350 of notification No.50/2017-Customs, dated 30th June, 2017, as amended by notification No. 6 /2018-Customs, dated 2nd February, 2018 refers. 3) BCD on non-industrial diamonds including lab-grown diamonds (other than rough diamonds) falling under chapter 71 is being increased from 2.5% to 5%. S.No.35 .....

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tinum), unwrought or in semi-manufactured form, or in powder form is being exempted from the newly imposed Social Welfare Surcharge in excess of an amount calculated at 3% of the aggregate of duties of customs. [Notification No. 12/2018 Customs dated 02.02.2018 refers.] 6) BCD on all goods falling under heading 7117 is being increased from 15% to 20% by increasing the tariff rate. [Clause 101 (a) of the Finance Bill, 2018 refers] Chapter 72: No Change Chapter 73: 1) BCD on screws of cellular mob .....

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is being increased from 10% to 15%, by omitting S.No.3 of notification No.57/2017-Customs, dated 30th June, 2017, vide notification No.22/2018-Customs, dated 2nd February, 2018. Consequently, SIM socket/ Other Mechanical items (Metal) of cellular mobile phone falling under tariff item 7326 90 99 will attract at tariff rate of 15%, without any actual user condition. Chapter 74-83: No Change Chapter 84 and 85: 1) BCD on spark ignition engines, falling under heading 8407, of motor vehicles falling .....

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e, 2017, as amended by notification No. 6 /2018-Customs, dated 2nd February, 2018, and other existing entries in the notification No. 50/2017-Cus refer]. 2) BCD on compression ignition engines, falling under heading 8408, of motor vehicles falling under headings 8702, 8703, 8704 or 8711, is being increased from 7.5% to 15% by increasing the tariff rate. [Clause 101(a) of the Finance Bill, 2018 refers]. However, the existing rates of 7.5% of BCD on all goods [other than the engines of motor vehic .....

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ing 8711 is being increased from 7.5% to 15%, by increasing the tariff rate. [Clause 101(a) of the Finance Bill, 2018 refers]. However, BCD of 7.5% for all other parts [other than parts of engines of said motor vehicles/ motor cars/ motor cycles] falling heading 8409 shall continue [New S. No. 448 D of notification No. 50/2017-Cus, dated the 30th June, 2017, as amended by notification No. 6 /2018-Customs, dated 2nd February, 2018 refers]. 4) BCD on Crank shaft falling under tariff items 8483 10 .....

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notification No.6/2018-Customs, dated 2nd February, 2018 refer]. 5) BCD on electrical ignition or starting equipment and cut-outs falling under heading 8511, of motor vehicles falling under headings 8702, 8703, 8704, 8711, is being increased from 7.5% to 15% by increasing the tariff rate. [Clause 101(a) of the Finance Bill, 2018 refers]. However, BCD of 7.5% on such goods [other than for engines of said motor vehicles/ motor cars/ motor cycles] shall continue. [New S. No. 489 A of notification .....

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ng 8504 40 (other than 8504 40 21) is being increased from 10% to 15% by increasing the tariff rate. [Clause 101(a) of the Finance Bill, 2018 refers]. However, BCD on goods other than charger or adapter of cellular mobile phones, falling under sub-heading 8504 40, is being retained at 10%. Notification No. 57/2017-Customs, dated 30th June, 2017, as amended by notification No.22/2018-Customs, dated 2nd February, 2018 [new S. No. 13 refers]. 8) BCD on cell/battery of cellular mobile phones is bein .....

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ack [other than Lithium-ion battery] of cellular mobile phones is being increased from 10% to 15% by increasing the tariff rate on goods falling under heading 8507 (other than tariff item 8507 60 00 and sub-heading 8507 90). [Clause 101 (a) of the Finance Bill, 2018 refers]. Further, effective rate of BCD on goods [other than battery pack of cellular mobile phones], falling under heading 8507, is being retained at 10%. Notification No.57/2017Customs, dated 30th June, 2017, as amended by notifica .....

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00, is being retained at 10%. Notification No.57/2017-Customs, dated 30th June, 2017, as amended by notification No. 22/2018-Customs, dated 2nd February, 2018 [New S. Nos. 16, 17 refer]. 11) BCD on microphone, wired headset, receiver of cellular mobile phones is being increased from 10% to 15% by increasing the tariff rate on goods falling under tariff items 8518 10 00, 8518 29 00, 8518 30 0, 8518 40 00. [Clause 101(a) of the Finance Bill, 2018 refers]. However, BCD on goods [other than micropho .....

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rate of BCD for goods falling under tariff item 8517 70 90 is being increased from 10% to 15%. [Clause 101(a) of the Finance Bill, 2018 refers]. BCD on goods [other than parts of cellular mobile phones] falling under this tariff item will remain unchanged. 13) BCD on side key of cellular mobile phones, falling under tariff item 8538 90 00, is being increased from 10% to 15% by increasing the tariff rate. [Clause 101 (a) of the Finance Bill, 2018 refers]. However, BCD on goods [other than side ke .....

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m to and tariff rate of items falling under 8544 42 91, 8544 42 92, 8544 42 93, 8544 42 99 from 7.5% to 15%. [Clause 101(a) of the Finance Bill, 2018 refers]. However, the effective rate of BCD on goods [other than USB cable of cellular mobile phones], falling under heading 8544 is being retained at 7.5%. S. No.491 of notification No.50/2017-Customs, dated 30th June, 2017, amended by notification No. 6/2018-Customs, dated 2nd February, 2018 refers. 15) BCD on wrist wearable devices (commonly kno .....

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arts of Cellular Phones under S. No 499 of notification No 50/2017 is being withdrawn. Consequently, parts of Cellular Phones will attract applicable BCD. S.No.499 of notification No.50/2017-Customs, dated 30th June, 2017, as amended by notification No. 6/2018-Customs, dated 2nd February, 2018, refers. 17) Exemption from BCD on Printed Circuit Board Assembly (PCBA) falling under tariff item 8504 90 90 for manufacture of charger or adapter of cellular mobile phone is being withdrawn, and they wil .....

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cation No.57/2017-Customs, dated 30th June, 2017, as amended by notification No. 22/2018-Customs, dated 2nd February, 2018 refer. 19) BCD on inputs or parts for manufacture of Printed Circuit Board Assembly (PCBA) and moulded plastics of charger or adapter of cellular mobile phone is being exempted, subject to actual user condition. Notification No.57/2017-Customs, dated 30th June, 2017, as amended by notification No. 22/2018-Customs, dated 2nd February, 2018 [new S. No. 7C refers]. 20) BCD on L .....

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uary, 2018. However, BCD on parts of goods of heading 8525, 8526 and 8527, falling under tariff items 8529 10 99 or 8529 90 90, is being retained at 10%. Notification No.50/2017-Customs, dated 30th June, 2017, as amended by notification No. 6/2018-Customs, dated 2nd February, 2018 [new S. Nos. 516A refers]. 21) BCD on parts of other cathode ray tube monitors; other monitors; other projectors; reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or vi .....

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%. S. No. 516 of notification No.50/2017-Customs, dated 30th June, 2017, as amended by notification No. 6/2018-Customs, dated 2nd February, 2018 refers. 23) Concessional 2.5% BCD is being extended to Ball Screws [8483 40 00], Linear Motion Guides [8466 93 90] and CNC Systems [8537 10 00] for manufacture of all types of CNC machine tools falling under headings 8456 to 8463, subject to actual user condition. S. No. 462, 463 and 464 of notification No.50/2017-Customs, dated 30th June, 2017, as amen .....

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will be Nil. Notification No. 27/2011 -Customs, dated 1st March, 2011, as amended by notification No.23/2018-Customs, dated 2nd February, 2018 [new S. No. 62A refers]. Chapter 86: No Change Chapter 87: 1) BCD on CKD (completely Knocked Down) imports of motor vehicles falling under headings 8702, 8704 is being increased from 10% to 15% [S. No. 524 of notification No. 50/2017-Customs, dated 30th June, 2017, as amended by notification No. 6/2018-Customs, dated 2nd February, 2018 refers]. 2) BCD on .....

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.50/2017-Customs, dated 30th June, 2017, as amended by notification No.6 /2018-Customs, dated 2nd February, 2018 refers]. 4) BCD on parts and accessories, falling under heading 8708, of motor vehicles falling under headings 8702, 8703 and 8704, is being increased from 10% to 15% by increasing the tariff rate. [Clause 101(a) of the Finance Bill, 2018 refers]. However, BCD on other parts and accessories [other than those of motor vehicles falling under headings 8702, 8703 and 8704], is being retai .....

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, 2018 refers]. 6) BCD on parts and accessories, falling under sub-heading 8714 10, of motor cycles (including mopeds) falling under heading 8711, is being increased from 10% to 15% by increasing the tariff rate [Clause 101(a) of the Finance Bill, 2018 refers]. Chapter 88-89: No Change Chapter 90 1) BCD on medical devices falling under headings 9018, 9019, 9020, 9021 or 9022 is being increased from 7.5% to 10% by increasing the tariff rate. [Clause 101(a) of the Finance Bill, 2018 refers]. There .....

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or 9022 will also continue to attract 7.5% effective rate of BCD. Notification No. 50/2017 -Customs, dated 30th June, 2017, as amended by notification No.6/2018-Customs, dated 2nd February, 2018 [new S. No. 563A refers]. There is no change in effective rate of BCD for other goods falling under these headings also. 2) BCD on raw materials, parts or accessories for the manufacture of Cochlear Implants, is being reduced from 2.5% to Nil, subject to actual user condition. Notification No.50/2017-Cus .....

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alling under heading 9102 is being increased from 10% to 20% by increasing the tariff rate. [Clause 101(a) of the Finance Bill, 2018 refers] 3) BCD on all goods falling under heading 9103 is being increased from 10% to 20% by increasing the tariff rate. [Clause 101(a) of the Finance Bill, 2018 refers] 4) BCD on all goods falling under heading 9105 is being increased from 10% to 20% by increasing the tariff rate. [Clause 101 (a) of the Finance Bill, 2018 refers] Chapter 92-93: No Change Chapter 9 .....

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Finance Bill, 2018 refers]. 3) BCD on all goods falling under heading 9404 is being increased from 10% to 20%. [Clause 101(a) of the Finance Bill, 2018 refers]. 4) BCD on all goods (other than solar lantern or solar lamps) falling under chapter heading 9405 is being increased from 10% to 20%. S.No.586A of notification No.50/2017-Customs, dated 30th June, 2017, is being omitted by notification No.6/2018-Customs, dated 2nd February, 2018. Consequently, all goods, except solar lantern or solar lamp .....

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e, 2017, as amended by notification No. 6/2018-Customs, dated 2nd February, 2018 refers 2) BCD on all goods falling under heading 9504 is being increased from 10% to 20% by increasing the tariff rate. [Clause 101 (a) of the Finance Bill, 2018 refers]. 3) BCD on all goods falling under tariff item 9505 90 10 is being increased from 10% to 20% by increasing the tariff rate [goods falling under tariff items 9505 10 00 and 9505 90 90 are already at 20%]. [Clause 101(a) of the Finance Bill, 2018 refe .....

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s and equipment for general physical exercise, gymnastics or athletics falling under sub-heading 9506 91 is being retained at 10%. Notification No.50/2017Customs, dated 30th June, 2017, as amended by notification No.6/2018-Customs, dated 2nd February, 2018 [new S. No. 594A refers]. 5) BCD on all goods falling under heading 9507 is being increased from 10% to 20% by increasing the tariff rate. [Clause 101(a) of the Finance Bill, 2018 refers]. 6) BCD on all goods falling under heading 9508 is bein .....

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ased from 10% to 20% by increasing the tariff rate. [Clause 101(a) of the Finance Bill, 2018 refers]. Chapter 97-98: No Change Miscellaneous: 1) Social Welfare Surcharge is being levied on imported goods with effect from 2nd February, 2018, to provide and finance education, health and social security. Clause 108 of the Finance Bill refers. By virtue of a declaration under the Provisional Collection of Taxes Act, 1931 the levy of Social Welfare Surcharge will come into immediate effect, that is w .....

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oms dated 02.02.2018 refer] Consequently, Notification Nos. 69/2004-Customs dated 09.07.2004 and 28/2007-Customs dated 1st March 2007 exempting specified goods from levy of Education cess and SHE cess are being rescinded vide notification Nos. 9/2018-Customs and 10/2018-Customs dated 02.02.2018. 3) Specified goods, which were exempt form levy of Education cess and SHE cess under notification Nos. 69/2004-Customs dated 09.07.2004 and 28/2007-Customs dated 1st March 2007 respectively, are being fu .....

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regate of duties of customs [Notification No. 12/2018-Customs dated 02.02.2018 refers.] 6) Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured form, or in powder form is being exempted from the newly imposed Social Welfare Surcharge in excess of amount calculated at 3% of the aggregate of duties of customs [Notification No. 12/2018-Customs dated 02.02.2018 refers.] 7) Gold (including gold plated with platinum), unwrought or in semi-manufactured form, or in p .....

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th the Sixth Schedule of the Finance Bill, 2018 refers.] This levy of Road and Infrastructure Cess will come into effect immediately owing to a declaration under the Provisional Collection of Taxes Act, 1931. 2) Simultaneously, the Basic Excise Duty on motor spirit commonly known as petrol (both branded and unbranded) and high speed diesel oil (both branded and unbranded) is being reduced by ₹ 2 per litre. [S. Nos. 2 and 3 of the Notification No. 11/2017-CE dated 30th June, 2017 as amended .....

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monly known as petrol and high speed diesel oil are being fully exempted. [Notification No. 7/2018-CE and 8/2018-CE both dated 02.02.2018 refer.]. Consequently, notification Nos. 10/2015-CE dated 01.03.2015, 11/2015-CE dated 01.03.2015 are being rescinded. Further, notification Nos. 38/2004 -Central Excise dated 04.08.2004, 62/2008 -Central Excise dated 24.12.2008, 21/2009-Central Excise, dated 7.7.2009 exempting petrol blended with ethanol and diesel blended with bio-diesel from the levy of Add .....

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/2018-CE and No. 13/2018-CE, all dated 02nd February, 2018 refer.] 5) Notification No. 29/2002-Central Excise, dated 13.05.2002 prescribing effective rate of Basic Excise Duty, Additional Excise Duty (Road Cess) and Special Additional Excise Duty on petrol and diesel manufactured in and cleared from specified refineries in the North East Region is being rescinded vide Notification No. 6/2018-CE dated 02.02.2018 and a new notification No. 10/2018-CE dated 02.02.2018 is being issued exempting 50% .....

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Excise Duty (BED) Road and Infrastructure Cess SAED Total Excise Duty Petrol (unbranded) 6.48 6 7 19.48 4.48 8 7 19.48 Petrol (branded) 7.66 6 7 20.66 5.66 8 7 20.66 Diesel (unbranded) 8.33 6 1 15.33 6.33 8 1 15.33 Diesel (branded) 10.69 6 1 17.69 8.69 8 1 17.69 Thus, total excise duty on motor spirit commonly known as petrol and high speed diesel oil remains unchanged.  ANNEXURE - III AMENDMENTS IN THE CUSTOMS ACT, 1962: S.No. Amendment Clause of the Finance Bill, 2018 1. Reference to imp .....

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zone of India to the Exclusive Economic Zone (EEZ) of India in sub-section (28); (c) provide that notification would mean a notification published in the Official Gazette and the word notify would be construed accordingly (new sub-section 30AA refers). [56] 4. Section 11 is being amended so as to- (a) insert sub-section (3) providing that prohibition or restriction or obligation relating to import or export of any goods or class of goods or clearance thereof provided in any other law for the ti .....

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nder section 46 or section 50 by amending sub-section (2) along with consequential changes in sub-­section (3); (b) insert a new sub-section (2A) to provide legal backing for the risk-based selection of self-assessed Bill of Entry or Shipping Bill through appropriate selection criteria; (c) extend the scope of re-assessment by omitting specific reference to valuation, classification and exemption or concessions of duty availed consequent to any notification issued therefor under this Act fro .....

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the provisional assessment; (c) substitute the reference to section 28AB [which does not exist] with the reference to section 28AA retrospectively; [59] 7. A new section 25A is being inserted, so as to empower the Central Government to exempt goods imported for repair, further processing or manufacture [ Inward Processing of Goods ] from payment of whole or any part of duty of customs, leviable thereon subject to certain conditions. [60] 8. A new section 25B is being inserted so as to empower C .....

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ice consultation shall be provided in the regulations; (b) insert a new sub-section (7A) to provide for issuance of supplementary show cause notice in circumstances and in such manner as may be prescribed within the existing time period; (c) amend the existing sub-section (9) to: a. provide a definite time frame of six months and one year for adjudication of demand notices depending upon whether charges of collusion, willful mis-statement, suppression have been invoked. These time periods shall .....

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for non-determination of duty or interest under sub-section (8) and in such cases the time specified in sub-section (9) shall apply not from the date of notice, but from the date when such reasons cease to exist. (e) insert a new sub-section (10A) to provide that where an order for refund is modified in appeal and the amount of refund so determined is less than the amount refunded, the excess amount so refunded shall be recovered along with interest thereon at the applicable rate, from the date .....

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1). (g) insert an explanation that a notice issued for non-levy, not paid, short-levy or short paid of duty or erroneous refund after 14th May, 2015 but before the date on which the Finance Bill, 2018 receives the assent of the President, shall continue to be governed by the provisions of section 28 as it stood immediately before the date on which such assent is received.; [61] 10. Section 28E is being amended so as to, - (a) omit clause (a) defining activity as it is no longer relevant; (b) sub .....

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ted, which provides for the Board to appoint officers of the rank of Principal Commissioner of Customs or Commissioner of Customs as Customs Authority for Advance Rulings by way of notification. Till such appointment by the Board, existing Authority shall continue to pronounce Advance Rulings. [63] 12. Section 28F is being amended so as to substitute the word Authority with the words Appellate Authority and to provide that on appointment of Customs Authority for Advance Rulings, the applications .....

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a duly authorized person who is resident in India; (d) add an explanation stating that the definition of resident shall be same as provided in clause (42) of section 2 of Income Tax Act, 1961. [65] 14. Sub-section (6) of section 28-I is being amended to reduce the time from six months to three months within which the authority shall pronounce its advance ruling. [66] 15. Section 28K is being amended so as to, - (a) omit the expression after excluding the period beginning with the date of such a .....

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ect of Advance Ruling] is being inserted so as to- (a) provide for appeal by an officer duly authorized by Board by notification, or by an applicant against the ruling or an order passed by Customs Authority for Advance Rulings to the Appellate Authority constituted under Section 245-O of the Income Tax Act; (b) provide that the sections 28I and 28J shall apply mutatis mutandis to appeal proceedings. (c) provide that the changes inserted vide this section shall come into force only when customs .....

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s powers under this act. [70] 19. Section 30 is being amended so as to: (a) include export goods in addition to imported goods as part of the information provided in the manifest; (b) provide for prescribing the manner of delivery of manifest through regulations. [71] 20. Section 41 is being amended so as to: (a) include imported goods in addition to export goods as part of the information provided in the manifest; (b) provide penalty provisions for late filing of manifest; (c) provide for presc .....

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stem; and (c) clarify the time limit for the prior presentation of bill of entry, by substituting the words, within thirty days of with the words, at any time not exceeding thirty days prior to in first proviso to sub-section (3); (d) provide for such other documents, as may be prescribed in addition to invoice, by necessary insertion to that effect in sub­section (4); (e) insert a new sub-section (4A) so as to provide for observance of the accuracy, authenticity, validity of the declaration .....

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ill of export; (b) amend the proviso to sub-section (1) to insert a reference to Customs Automated System; and (c) insert a new sub-section (2A) so as to provide for observance of the accuracy, authenticity, validity of the declarations made by the exporter under this section and compliance to the prohibitions or restrictions under this act or any other law for the time being in force. [76] 25. Section 51 is being amended so as to have a provision for clearance of goods by Customs Automated Syst .....

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Section 60 is being amended so as to have a provision for clearance of goods by Customs Automated System in addition to existing clearance by the proper officer. [80] 29. Section 68 is being amended so as to have a provision for clearance of goods by Customs Automated System in addition to existing clearance by the proper officer. [81] 30. Section 69 is being amended so as to have a provision for clearance of goods by Customs Automated System in addition to existing clearance by the proper offi .....

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being amended so as to include reference to courier. [85] 34. Section 83 is being amended so as to include reference to goods imported or exported by courier through the authorized courier. The extant provisions in the section relate to goods imported or exported by post only. [86] 35. Section 84 is being amended so as to empower the Board to make regulations in relation to goods imported or exported by courier. The extant provisions in the section relate to goods imported or exported by post on .....

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ide that controlled delivery shall be applicable on such consignment of goods and in such manner as may be prescribed in the Regulations. [89] 38. Section 110 of the Customs Act, 1962 is being amended so as to: (a) substitute the existing proviso to sub-section (2) to provide that the Principal Commissioner of Customs or Commissioner of Customs may, for reasons to be recorded in writing, extend the six months period by a period not exceeding six months and inform the person from whom such goods .....

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the rank of Joint Commissioner by way of notification. [91] 40. Section 124 is being amended so as to insert a second proviso to provide for issuance of supplementary show cause notice under such circumstances and in such manner as may be prescribed through regulations.; [92] 41. Section 125 of the Customs Act is being amended so as to: (a) insert a proviso to sub-section (1) to provide that where the demand proceedings against a noticee / co-noticees have been closed on grounds of having paid t .....

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ore the date on which the Finance Bill, 2018 receives the assent of the President, and no appeal against such order is pending, such option may be exercised within one hundred and twenty days from the date on which such assent is received.; [93] 42. Section 128A is being amended to allow Commissioner (Appeals) to remand back the matters to original adjudicating authority in specified categories of cases, namely: i. where an order or decision has been passed without following the principles of na .....

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asis of the modes of transport of goods for: (a) maintenance of transparency in import and export documentation and procedure; or (b) expeditious clearance or release of goods entered for import or export; or (c) reduction in the transaction cost of clearance of importing or exporting goods; or (d) maintenance of balance between customs control and facilitation of legitimate trade.; [95] 44. A new section 151B on reciprocal arrangement for exchange of information is being inserted so as to: (a) .....

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untry; (b) authorize the Central Government to provide by a notification that the application of this section in relation to a contracting state with which reciprocal agreement or arrangements have been made, shall be subject to such conditions, exceptions or qualifications as are specified in the said notification.; (c) utilize the information received under sub-section (1) as evidence in investigations and proceedings under this Act subject to provisions of sub-section (2).; (d) where the Cent .....

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which the Finance Bill, 2018 receives the assent of the President, shall be deemed to have been done or taken under the provisions of this Section.; (f) insert a definition of contracting state and corresponding law referred to in this section.; [96] 45. Section 153 is being substituted so as to align it with the provisions of the section 169 of the CGST Act to include Speed Post, Courier, and registered email as valid modes of delivery and in case of non-service by such means, to also provide .....

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b) time and manner of finalization of provisional assessment; (c) manner of conducting pre-notice consultation; (d) circumstances under which, and the manner of issuing supplementary notice; (e) form and manner in which an application for advance ruling or appeal shall be made, and the procedure for the authority, under Chapter VB; (f) manner of clearance or removal of imported or export goods; (g) documents to be furnished in relation to imported goods; (h) conditions, restrictions and the mann .....

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