TMI BlogD.O. Letter from JS(TRU-I)X X X X Extracts X X X X X X X X Extracts X X X X ..... Customs (Non-Tariff) No. 09/2020-Customs (N.T.) to No. 10/2020-Customs (N.T.) 2 nd February, 2020 Customs (ADD) No. 03/2020-Customs (ADD) 2 nd February, 2020 Customs (SG) No. 01/2020-Customs (SG) 2nd February, 2020 2. Unless otherwise stated, all changes in rates of duty take effect from the midnight of 1st February/2nd February, 2020. A declaration has been made under the Provisional Collection of Taxes Act, 1931 in respect of clauses 115 (a), 115(b), 139 and 145 of the Finance Bill, 2020 so that changes proposed therein take effect from the midnight of 1st February/2nd February, 2020. The remaining legislative changes would come into effect only upon the enactment of the Finance Bill, 2020. 3. Important changes in respect of Customs duty, NCCD and GST rates are contained in the Annexures appended to this letter: a) Annexure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edule to the Customs Tariff Act, 1975 is being amended to create specific tariff lines for certain items. b) Section 8B is being substituted with a new section to empower the Central Government to apply safeguard measures, in case any article is imported into India in such increased quantities and under such conditions so as to cause or threatening to cause serious injury to domestic industry. Safeguard measure shall include imposition of a Safeguard Duty or application of a Tariff Rate Quota or any other measure that the Central Government may consider appropriate as safeguard measure. III. Amendments in CGST, IGST and UTGST Acts, 2017: a) Central Goods and Services Tax Act, 2017, Integrated Goods and Services Tax Act, 2017 and the Union Territory Goods and Services Tax Act, 2017 are being amended for facilitating trade, and improving compliance as per the decisions of the GST Council. IV. Other legislative changes in Finance Bill, 2020: a) Vide clause of the Finance Bill, 2020, Health Cess is being imposed on the import of medical devices falling under headings 9018 to 9022, at the rate of 5% ad valorem on the import value of such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .singh80@nic.in), Sh. J. S. Kandhari OSD (TRU) (Tel: 011-23095526, email: js.kandhari@nic.in) or Sh. Modassar Shafi, Budget Officer (TRU) (Tel: 011-23095547, email: modassar.shafi@gov.in). We can also be reached at budget-cbec@nic.in. 7. Copies of Finance Bill, 2020, Finance Minister s Budget Speech, Explanatory Memorandum to the Bill and relevant notifications can be downloaded directly from www.indiabudget.gov.in as well as www.cbic.gov.in . 8. To conclude, my team and I would like to express my gratitude to you for the valuable suggestions, feedback and support and would look forward to your comments/suggestions. With warm regards, Yours sincerely, (G. D. Lohani) Joint Secretary (TRU-I) ANNEX A CUSTOMS Note: (a) Basic Customs Duty (BCD) means Customs duty levied under the Customs Act, 1962 (b) Clause 115 of the Finance Bill, 2020 seeks to amend the First Schedule to the Customs Tariff Act, 1975 so as to increase the tariff rate of Basic Customs duty on certain goods. (c) Social Welfare Surcharge means duty of customs levied vide section 110 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0. Consequently, butter, ghee and butter oil falling under tariff heading 0405 will now attract 40% BCD. (2) Vide S. No. 9 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 30% is prescribed on Other Cheese falling under tariff item 0406 90 00. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, Cheese falling wider tariff item 0406 90 00 will now attract 40% BCD. Further, Other Cheese falling under tariff item 0406 90 00 is being exempted from levy of Social Welfare Surcharge by amending notification No. 11/2018-Customs dated 2nd February, 2018 vide notification No.09/2020-Customs dated 2nd February, 2020. Chapter 5 (1) Vide S. No. 10 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 5% is prescribed on Pancreas falling under Chapter 5 [Products of animal origin, not elsewhere specified or included]. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2m February, 2020. Consequently, Pancreas falling under Chapter 5 will now attract 30% BCD. (2) Vide S. No. 11 of notification No. 50/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hapter 9: No Change Chapter 10 (1) Vide S. No. 38 of notification No. 50/2017-Customs dated 30th June 2017, meslin falling under tariff item 1001 99 20 is exempted from BCD. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, meslin falling under tariff item 1001 99 20 will now attract 100% BCD. Further, Meslin falling under tariff item 1001 99 20 is being exempted from levy of Social Welfare Surcharge by amending notification No. 11/2018-Customs dated 2nd February, 2018 vide notification No.09/2020-Customs dated 2nd February, 2020. (2) Vide S. No. 36 of notification No. 50/2017-Customs dated 30th June 2017, durum wheat seeds and seeds of wheat (other than durum wheat) falling under tariff item 1001 11 00 and 1001 91 00 are exempted from BCD. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, durum wheat seeds and seeds of wheat other than durum wheat, falling under tariff item 1001 11 00 and 1001 91 00 will now attract 100% BCD. Further, Wheat falling under tariff item 1001 11 00 and 1001 91 00 is being e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S. No. 68 of notification No. 50/2017-Customs dated 30th June 2017, a concessional BCD of 50% has been prescribed on crude sunflower seed or safflower oil falling under sub-heading 1512 11, upto an aggregate of one lakh fifty thousand metric tonnes of total imports of such goods in a financial year. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, Condition No. 1 in the Annexure to notification No. 50/2017-Customs dated 30th June, 2017 is also being omitted. (3) Vide S. No. 72 of notification No. 50/2017-Customs dated 30th June 2017, a concessional BCD of 45% has been prescribed on refined rape, colza or mustard oil falling under sub-heading 1514 19 and 1514 99, upto an aggregate of one lakh fifty thousand metric tonnes of total imports of such goods in a financial year. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, Condition No. 1 in the Annexure to notification No. 50/2017-Customs dated 30th June, 2017 is also being omitted. (4) Vide S. No. 78 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 80% is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f item 1704 10 00 will now attract 45% BCD. Further, chewing gum falling under tariff item 1704 10 00 is being exempted from levy of Social Welfare Surcharge by amending notification No. 11/2018-Customs dated 2nd February, 2018 vide notification No 09/2020-Customs dated 2nd February, 2020 Chapter 18 (1) Vide S. No. 94 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 17.5% is prescribed on food preparations for infant use and put up in retail sale, falling under sub-heading 1806 90. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, food preparations for infant use and put up in retail sale, falling under sub-heading 1806 90 will now attract 30% BCD. Chapter 19 (1) Vide S. No. 95 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 30% is prescribed on preparations for infant use, put up for retail sale, falling under sub-heading 1901 10. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, preparations for infant use, put up for retail sale , falling und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2301 20, 2309 90 32 and 2309 90 39 is exempted from BCD. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, Fin fish feed falling under tariff item 2301 20, 2309 90 32 and 2309 90 39 will now attract 30% BCD. (2) Vide S. No. 115 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 15% is prescribed on dietary soya fibre falling under tariff heading 2304. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, dietary soya fibre falling under tariff heading 2304 will now attract 30% BCD. Chapter 24-26: No change Chapter 27 (1) Basic Customs Duty on a new category of bunker fuel, Very Low Sulphur Fuel Oil meeting ISO 8217:2017 RMG380 Viscosity in 220-400 CST standards/ Marine Fuel 0.5% (FO) falling under chapter 27 is being reduced from 10% to Nil under the same conditions as available to other bunker fuels namely IFO 180 CST and IFO 380 CST. [S. No. 139 of notification No. 50/2017-Customs dated 30th June 2017 as amended by notification No. 1/2020-Customs, dated 2nd February, 2020 refers.] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide S. No. 169 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 7.5% is prescribed on goods falling under chapter 28 with certain exceptions. However, all goods falling under headings 2801, 2802, 2803, 2804, 2805 and 2814 presently attract BCD rate at the tariff rate of 5%. On review, entry at S.No. 169 is being suitably amended to remove the inconsistency it has with the tariff rate in respect of said headings [Notification No. 1/2020-Customs, dated 2nd February, 2020 refers]. (2) Vide S. No 170 of notification No. 50/2017-Customs dated 30th June 2017, Phosphoric acid falling under tariff item 2809 20 10 attracts 5% BCD (a conditional exemption). Also S. No. 177 of notification No. 50/2017-Customs dated 30.06.2017 prescribes 5% concessional BCD on all goods falling under tariff item 2809 20 10. On review, S. No. 170 of notification No. 50/2017-Customs dated 30th June 2017 is being omitted, being redundant. Simultaneously, description under entry at S. No. 177 of notification No. 50/2017-Customs dated 30.06.2017 is being amended to Phosphoric acid [notification No. 1/2020-Customs, dated 2nd February, 2020 refers]. (3) BCD on all good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s prescribed for colour positive unexposed cinematographic film in jumbo rolls and colour negative unexposed cinematographic film in rolls of 400 feet and 1000 feet, falling under Chapter 37. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2 February, 2020. Consequently, these goods will attract tariff rate of 10%. (2) Vide S. No. 245 of notification No. 50/2017-Customs dated 30th June, 2017, concessional BCD rate of 5% is prescribed for instant print film, falling under tariff item 3701 20 00 or tariff heading 3702. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, these goods will attract tariff rate of 10%. (3) Vide S. No. 246 of notification No. 50/2017-Customs dated 30th June, 2017, exemption from BCD is provided to Cinematographic films, exposed but not developed, falling under tariff heading 3704. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, these goods will attract tariff rate of 10%. Chapter 38 (1) Catalysts with precious metals or containing precious metal as active ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 75 of notification No. 50/2017-Customs dated 30th June, 2017, concessional BCD rate of 7.5% is prescribed for water blocking tape for use in the manufacture of insulated wires and cables falling under heading 8544 (except sub-heading 8544 11), falling under tariff item 3919 90 90. On review, entry at S. No 275 is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. (6) Vide S. No. 278 of notification No. 50/2017-Customs dated 30th June, 2017, exemption from BCD is provided to subbed polyester base, imported by M/s Hindustan Photo Films Manufacturing Company Limited, Udhagamandalam for the manufacture of medical or industrial X-ray films and graphic art films, falling under tariff heading 3920. On review, the said entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. (7) Poly Ester Liquid Crystal Polymers [ LCP] falling under tariff item 3907 99 90 for use in manufacture of Connectors, is being exempted from BCD subject to actual user condition. Notification No. 25/1999-Customs, dated 28th February, 1999, as amended vide notification No. 1/2020-Customs, dated 2nd February, 2020. [S.No.225 refers] (8) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S. No. 296A refers]. Chapter 49 (1) Notification No. 22/2003-Customs dated 4th February, 2003 provides BCD exemption on Paper Money falling under tariff item 4907 00 20. On review, BCD exemption on Paper money is being included in notification No. 50/2017-Customs dated 30th June, 2017 by amending notification No 50/2017-Customs vide notification No.1/2020-Customs, dated 2nd February, 2020 [new S. No. 304A refers]. Consequently, notification No. 22/2003-Customs dated 4th February, 2003 is being rescinded vide notification No. 12/2020-Customs dated 2nd February, 2020. Chapter 50-53: No Change Chapter 54 (1) BCD on Dyed woven fabrics of yarn containing more than or equal to 85% 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 1st March, 2006. However, another entry prescribing the effective rate of BCD on the same tariff sub-heading 5407 52 also occurs at S. No. 31A of notification No. 82/2017-Customs dated 27th October, 2017. Therefore, the entry at S. No. 31A of notification No. 82/2017-Customs is being omitted vide noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. (2) BCD on all goods (Glass Beads) falling under tariff item 7018 10 20 is being increased from 10% to 20% by increasing the tariff rate of all goods falling under these headings [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration wider the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. Chapter 71 (1) BCD on Rubies, emeralds and sapphires, unset and imported uncut, falling under heading 7103 is being increased from Nil to 0.5% by amending S. No. 344 (ii) of notification No.50/2017-Customs, dated 30th. June, 2017, vide notification No.1/2020-Customs, dated 2nd February, 2020. (2) BCD on Rough colored gemstones, falling under heading 7103 is being increased from Nil to 0.5% by amending S. No. 346 of notification No.50/2017-Customs, dated 30th June, 2017, vide notification No.1/2020-Customs, dated 2nd February, 2020.. (3) BCD on Rough semi-precious stones, falling under heading 7103 is being increased from Nil to 0.5% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 30th June, 2017 vide notification No.1/2020-Customs, dated 2nd February, 2020 [new S. No. 415A refers]. (11) BCD spent catalyst or ash containing precious metals imported for recovery of precious metals falling under heading 7112, is being reduced from 12.5% to 11.85% subject to certificate from Ministry of Environment, Forest and Climate Change and other specified conditions, by amending notification No 50/2017-Customs dated 30th June, 2017 vide notification No.01/2020-Customs, dated 2nd February, 2020 [new S. No. 364A refers]. (12) BCD on all goods falling under heading 7118 is being increased from 10% to 12.5% by increasing the tariff rate of all goods falling under this heading [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. Chapter 72: No Change Chapter 73 (1) BCD on all goods falling under heading 7323 is being increased from 10% to 20% increasing the tariff rate and by amending S. No. 377 of notification No 50/2017-Customs dated 30th June, 2017, vide notification No. 1/2020-Customs, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapter 80 (1) Entry at S. No. 389 of notification No. 50/2017-Customs dated 30th June, 2017, provides 5% BCD on tin plates, sheets and strip, of thickness exceeding 0.2mm; tin foil (whether or not printed or backed with paper, paper board, plastics or similar backing material), of thickness (excluding any backing) not exceeding 0.2mm; tin powders and flakes falling under heading 8007. On review, this entry is being omitted vide notification No. 1/2020-Customs, dated 2nd February, 2020. Consequently, these goods will now attract 10% BCD. Chapter 81-82: No Change Chapter 83 (1) BCD on all goods falling under headings 8301 (except under tariff item 8301 20 00), 8305, 8306, 8310 and under tariff item 8304 00 00 is being increased from 10% to 20% by increasing the tariff rate. [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. Chapter 84 (1) BCD on compressors of Refrigerators falling under tariff item 8414 30 00 and compressors of Air Conditioner falling under tariff item 8414 80 11, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.20202 so as to: a) withdraw concessional 5% BCD on Platinum, Palladium, Noble Metal Compounds and Noble Metal Solution and these goods will now attract applicable BCD when imported for manufacture of Catalytic convertors and its parts subject to actual user condition; b) increase BCD from 5% to 7.5% on (i) parts of catalytic convertors, and (ii) Raw Substrate (ceramic), Washcoated Substrate (ceramic), Raw Substrate (metal), Washcoated Substrate (metal), Stainless Steel wire cloth stripe, Wash Coat used in manufacture of catalytic convertors and its parts subject to actual user condition; c) Rhodium attracts 2.5% BCD under S. No. 364 notification No. 50/2017-Customs dated 30th June, 2017, accordingly, entry relating to Rhodium is being omitted as it is redundant entry. (9) BCD on catalytic converter falling under tariff items 8421 39 20 and 8421 39 90 is being increased from 10% to 15%, by increasing the tariff rate [Clause 115 (a) of the Finance Bill 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. 7.5% BCD on all goods other than catalytic conv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (14) Exemption from BCD available on goods specified for construction of roads as per List 14 of the notification No. 50/2017-Customs, dated 30th June, 2017 is being withdrawn by omitting the entry at S. No. 411 and the List 14 of the notification No. 50/2017-Customs, dated 30th June, 2017 (vide notification No. 1/2020-Customs, dated 2nd February, 2020 refers). Consequently, these items will now attract BCD applicable otherwise. (15) Exemption from BCD on goods specified for construction of roads as per List 15 of the notification No. 50/2017-Customs, dated 30th June, 2017 is being withdrawn by omitting the entry at S. No. 412 and the List 15 of the notification No. 50/2017-Customs, dated 30th June, 2017 (vide notification No. 1/2020-Customs, dated 2nd February, 2020 refers). Consequently, these items will now attract BCD applicable otherwise. (16) Exemption from BCD available on rotary tiller/ weeder falling under tariff item 8432 80 20 is being withdrawn by omitting entry at S. No. 448 (A) (x) of notification No. 50/2017-Customs, dated 30th June, 2017, vide notification No. 1/2020-Customs, dated 2nd February, 2020. Consequently, rotary tiller/ weeder will n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th June, 2017, BCD exemption is provided on one set of pre-recorded cassettes accompanying books for learning languages and essential complement to such books. On review, this entry is being omitted vide notification No.1/2020, dated 2nd February, 2020. Consequently, the said items will attract BCD rate applicable otherwise. (3) Vide entry at S. No. 484 of the notification No. 50/2017-Customs, dated 30th June, 2017, BCD exemption is provided on Audio cassettes, if recorded with material from books, newspaper or magazines, for the blind. On review, this entry is being omitted vide notification No.1/2020, dated 2nd February, 2020. Consequently, the said items will attract BCD rate applicable otherwise. (4) BCD on all goods falling under heading 8501 (except tariff items 8501 64 70 and 8501 64 80), is being increased from 7.5% to 10%. Accordingly, entry at S. No. 486 of notification No. 50/2017-Customs, dated 30th June, 2017 is being omitted vide notification No. 1/2020, dated 2nd February, 2020. (5) BCD on charger or power adapter [except those covered in Information Technology Agreement-I] falling under sub-heading 8504 40 is being increased flomNi1/10%/15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... However, BCD exemption on parts for manufacture of such Fingerprint readers/ scanners shall continue [S. No. 7 of the notification No. 57/2017-Customs, dated 30th June, 2017, as amended vide notification No. 2/2020-Customs, dated 2nd February, 2020 refers]. (11) BCD on Printed Circuit Board Assembly (PCBA) of cellular mobile phones, falling under tariff item 8517 70 10, is being increased from 10 % to 20 % with effect from 1st April, 2020 by increasing the tariff rate [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, increase in Tariff rate of tariff item 8517 70 10 will come into force with immediate effect. The existing BCD rate of 10% on these goods shall continue upto 31st March, 2020. Notification No. 57/2017-Customs, dated 30th June, 2017, as amended vide notification No.2/2020-Customs, dated 2nd February, 2020. [New S.No.21 refers]. (12) BCD on specified parts of the cellular mobile phones, is being increased from Nil to 10% as per PMP from the date mentioned against them in the table below: Tariff item Description ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2020-Customs, dated 2nd February, 2020 refers]. (17) Entry at S. No 515 of notification No. 50/2017-Customs, dated 30th June, 2017, provides BCD exemption on Color television picture tube for use in the manufacture of cathode ray television, falling under sub-heading 8540 11. On review, this entry is being omitted vide notification No. 1/2020, dated 2nd February, 2020. Consequently, these items will attract 10% BCD. (18) Solar Cells, whether or not assembled in modules is classified under tariff item 8541 40 11 and attracts Nil BCD by tariff and vide entry at Sr. No. 23 of the notification No. 24/2005-Customs, dated 1st March, 2005. Now, the tariff item 8541 40 11 is being split into by following tariff items, namely: (i) tariff item 8541 40 11: Solar Cells, not assembled (ii) tariff item 8541 40 12: Solar Cells assembled in modules or made up into panels. Tariff rate on the said new tariff items is also being increased from Nil to 20%. [Clause 115 (b) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this tariff changes will come into force with immediate effect. Howe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2017-Customs dated 30th June, 2017 vide notification No 1/2020-Customs dated 2nd February, 2020. (2) BCD on Completely Built Units (CBUs) of commercial vehicles [ other than electric vehicles] falling under headings 8702 and 8704, is being increased from 30 to 40% [with effect from 1.04.2020] by amending S.No. 524 of notification No. 50/2017-Customs, dated 30th June, 2017 vide notification No. 1/2020, dated 2nd February, 2020 refers. Consequently, Completely Built Units (CBUs) of commercial vehicles including electric vehicles will attract 40 % BCD with effect from 1.04.2020 (3) CBU of all commercial vehicles (including electric commercial vehicles) falling under headings 8702 and 8704 is being exempted from levy of Social Welfare Surcharge with effect from 01.04.2020 by amending notification 11/2018-Customs dated 2.02.2018 vide notification No. 9/2020-Customs dated 2nd February, 2020. Chapter 88-89: No Change Chapter 90 (1) Health Cess is being levied on all medical devices falling under headings 9018 to 9022 with effect from 2 February, 2020. [Clause139 and Fourth Schedule of the Finance Bill, 2020 refers]. By virtue of declaratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith immediate effect. (3) BCD on all goods falling under heading 9404, is being increased from 20% to 25%, by increasing the tariff rate. [Clause 115(a) of the Finance Bill 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. (4) BCD on all goods falling under heading 9405, is being increased from 20% to 25%, by increasing the tariff rate. [Clause 115(a) of the Finance Bill 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. Chapter 95 (1) BCD on all goods (toys and dolls etc.) falling under headings 9503, is being increased from 20% to 60%, by increasing the tariff rate. [Clause 115(a) of the Finance Bill 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. Chapter 96 (1) BCD on all goods falling under headings 9603, 9615, 9617 and under tariff item 9604 00 00 is being increased from 10% to 20% by increasing the tariff rate. [Clause 115 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation No. 19/2019-Customs dated 6th July, 2019, is being extended on imports by Defence PSUs and other PSUs for defence forces by amending notification No. 19/2019-Customs dated 6th July, 2019 vide notification No. 3/2020-Customs dated 2nd February, 2020. (2) S. No. 408 (and Condition 51) of the notification No. 50/2017-Customs, dated 30th June, 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. notification No. 50/2017-Customs, dated 30th June, 2017, as amended vide notification No.1/2020-Customs, dated 2nd February, 2020 refers. (3) Technical changes of clarificatory nature are being made in Condition No. 78 so as to make it consistent with the entry at S. No. 539 of notification No. 50/2017-Customs, dated 30th June, 2017. The said S. No. 539 deals with re-export of ground equipment imported for testing the satellite or payload, within a period of six months. (4) A separate new Condition (No. 107) is being prescribed for S. No. 539A, which deals with scientifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Exemption under SAARC PTA 5. 56/2006-Customs dated 7.6.2006 Exemption from Special additional duty to specified goods produced in Nepal 6. 22/2003-Customs dated 4.2.2003 Wool or woolen fabrics or woolen apparels received as gifts by Red Cross and Paper Money. [The exemption to wool, woolen fabrics and apparels received as gifts by the Indian Red Cross has been provided by inserting new S. No. 2A in notification No. 148/1994-Customs dated 13th July, 1994 as amended vide notification No. 04/2020-Customs dated 2nd February, 2020. Further, Paper Money is being exempted by inserting new S. No. 304A in notification No. 50/2017-Customs as amended by notification No. 1/2020-Customs dated 2nd February, 2020 .] 22/2007-Customs dated 1.3.2007 Preferential rates on certain CTH 14/2004-Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... frozen, or a Brix value not exceeding 20 13 2009 19 00 Orange Juice, Other 14 2515 12 20 Marble and travertine slabs 15 6802 10 00 Tiles, cubes and similar articles, whether or not rectangular (including square), the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially coloured granules, chippings and powder, other monumental or building stone and articles thereof, simply cut sawn with a flat even surface 16 6802 21 10 Marble blocks/tiles 17 6802 21 20 Marble monumental stone 18 6802 21 90 Other tiles, cubes and similar articles 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Parts and accessories (falling under sub-heading 8443 99) of all goods falling under tariff item 8443 31 00 and sub-heading 8443 32. 13. Units of automatic data processing machines falling under sub-heading 8517 62. 14. All goods falling under tariff items 8528 42 00, 8528 52 00 or 8528 62 00. 15. All goods falling under tariff item 8443 31 00 or sub-heading 8443 32. 16. All goods falling sub-heading 8473 30. 17. Parts and accessories (heading 8529) of goods falling under tariff items 8528 42 00, 8528 52 00 or 8528 62 00. 18. Automatic Teller Machines falling under tariff item 8472 90 30. 19. Printed circuit assemblies of word processing machines and units thereof, falling under sub-heading 8473 40. 20. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y software, falling under heading 8523. 30. Digital still image video cameras, falling under tariff item 8525 80 20. 31. Aerials or antennae of a kind used with apparatus for radiotelephony and radiotelegraphy, falling under tariff item 8517 70 90. 32. Populated PCBs falling under sub-heading 8529 90 for (i) transmission apparatus other than apparatus for radio broadcasting or television; (ii) transmission apparatus incorporating reception apparatus; (iii) digital still image video cameras. 33. Parts (other than populated PCBs) for digital still image video cameras, falling under sub-heading 8529 90. 34. Flat panel displays of a kind used in automatic data processing machines and telecommunication apparatus, falling under sub-heading 8531 80. 35. Parts of indicato ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 44. Printed circuit assemblies falling under tariff item 8543 90 00 for: (i) Proximity cards and tags; (ii) Electrical machines with translation or dictionary functions. 45. Electric Conductors of a voltage not exceeding 1000 V, fitted with connectors, of a kind used for telecommunications, falling under sub-heading 8544 42. 46. Drafting machines of tariff item 9017 10 00. 47. Drawing machines of sub-heading 9017 20. 48. Printed circuit assemblies falling under tariff item 9017 90 00 for drafting machines or drawing machines of heading 9017. 49. Parts and accessories of products of heading 9027, other than for gas or smoke analysis apparatus and microtomes, falling under sub-heading 9027 90. 51. All goods falling under tariff items ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2402 20 50 Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres ₹ 145 per thousand ₹ 545 per thousand 2402 20 90 Other ₹ 235 per thousand ₹ 735 per thousand 2402 90 10 Cigarettes of tobacco substitutes ₹ 150 per thousand ₹ 600 per thousand 2403 11 10 Hookah or gudaku tobacco 10% 25% 2403 19 10 Smoking mixtures for pipes and cigarettes 45% 60% 2403 19 90 Other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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