TMI BlogSeeks to further amend notification No. 50/2017-Customs dated 30th June, 2017 so as to prescribe effective rate of Basic Customs Duty (BCD)X X X X Extracts X X X X X X X X Extracts X X X X ..... Peas (Pisum sativum), Tur, Chickpeas, Kabuli Chana, Bengal Gram and Masoor (Lentils)] shall be substituted; (2) against S. Nos. 20A, 21A, 21B, 21C, 21D in column (4), for the entry, the entry 10% shall be substituted; (3) S. No. 21E and the entries relating thereto shall be omitted; (4) against S. No. 32A, in column (4), for the entry, the entry 15% shall be substituted; (5) against S. No. 32B, in column (4), for the entry, the entry 35% shall be substituted; (6) S. No. 44 and the entries relating thereto shall be omitted; (7) against S. Nos. 57, 61, 70 in column (4), for the entry, the entry 15% shall be substituted; (8) after S. No. 104 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) 104A. 2204, 2205, 2206, 2208 All goods 50% - - ; (9) S. Nos. 107, 109, 110, 111, 112, 114, 116, 118 and the entries relating thereto shall be omitted; (10) against S. No. 119, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 229 and the entries relating thereto shall be omitted with effect from the 1st day of April, 2021; (23) S. No. 230 and the entries relating thereto shall be omitted; (24) against S. No. 237, in column (6), for the entry, the entry 9 and 22 shall be substituted; (25) against S. Nos. 254, 255, in column (6), for the entry, the entry 9 and 24 shall be substituted; (26) For S. No. 257 and the entries relating thereto, the following S. No. and entries shall be substituted, namely, - (1) (2) (3) (4) (5) (6) 257. 39, 48 or any other Chapter Tags, labels, stickers, belts, buttons, hangers or printed bags (whether made of polythene, polypropylene, PVC, high molecular or high density polyethylene), imported by bonafide exporters Nil - 108 ; (27) S. No. 272 and the entries relating thereto shall be omitted; (28) against S. No. 273, in column (4), for the entry, the entry 5% shall be substituted; (29) against S. No. 284, in column (3), after item ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (iii) motor cycles falling under heading 8711. (43) against S. No. 349, in column (2), for the entry, the entry 71 (except 7104 90 90) shall be substituted; (44) against S. No. 354, in column (4), for the entry, the entry 6.9% shall be substituted; (45) against S. No. 355, in column (4), for the entry, the entry 6.1% shall be substituted; (46) against S. No. 356, in column (4), for the entry 12.5% , at both the places, the entry 7.5% shall be substituted; (47) against S. No. 357, in column (4), for the entry, the entry 7.5% shall be substituted; (48) after S. No. 357 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) 357A. 7108 All goods other than those mentioned at S. No. 354 7.5% - - 357B. 7106 All goods other than those mentioned at S. No. 355 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... olumn (4), for the entry, the entry 7.5% shall be substituted; (58) S. Nos. 372, 373, 373A and 373B and the entries relating thereto shall be omitted; (59) against S. No. 374, in column (4), for the entry, the entry Nil shall be substituted; (60) against S. No. 375 in column (4), for the entry 2.5% , wherever they occur, the entry Nil shall be substituted; (61) S. Nos. 376 and 376C and the entries relating thereto shall be omitted; (62) after S. No. 376D and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) 376E. 72 All goods other than the following, namely: - 7.5% - - ; (i) goods mentioned against S. Nos. 366, 367, 368, 369, 371A, 371B, 374, 375, 376A, 376B and 376D; (ii) seconds and defectives of goods falling under Chapter 72 (63) against S. No. 377, in column (3), in item (iii), after the word heading the figures and word 7318 or sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nents for manufacture of tunnel boring machines 2.5% - 9 ; (75) after S. No. 448F and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) 448G. 8414 40 All goods 7.5% - - 448H. 8414 80 (except 8414 80 11) All goods 7.5% - - ; (76) against S. Nos. 471, 472 in column (4), for the entry, the entry 10% shall be substituted; (77) after S. No. 485 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) 485A. 8501 10, 8501 20 00, 8501 31, 8501 32, 8501 33, 8501 34, 8501 40, 8501 51, 8501 52, 8501 53 All goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be substituted, namely: - (1) (2) (3) (4) (5) (6) 527 8507 60 00 Lithium ion cell for use in manufacture of battery or battery pack, other than those mentioned against S. Nos. 527A and 527B 5% - 9 527A 8507 60 00 Lithium ion cell for use in the manufacture of battery or battery pack of cellular mobile phone 5% - 527B 8507 60 00 Lithium ion cell for use in the manufacture of battery or battery pack of electrically operated vehicle or hybrid motor vehicle 5% - 9 ; (85) after S. No. 528A and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) 528B 8507 60 00 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntries relating thereto, the following S. No. and entries shall be substituted, namely: - (1) (2) (3) (4) (5) (6) 591. 9503 Parts of electronic toys for manufacture of electronic toys. 15% - 9 ; (93) S. No. 592 and the entries relating thereto shall be omitted; II. in the first proviso, - (1) for clause a), the following clause shall be substituted, namely: - (a) the goods specified against S. Nos. 368 of the said Table on or after the 1st day of April, 2022. ; 2 [ (2) clause (b), (c) and (e) shall be omitted; IIA. in the second proviso, for the word, figures and letter and 377A the word, figures and letters 377A and 377AA shall be substituted; ] III. in the Explanation, after clause (II), the following clause shall be inserted, namely: - (III) Consequent to the amendments made with effect from 2nd February, 2021 in the entries against S. Nos. 292, 430, 431 and 559, the Deputy Commissioner of Customs or Assistant Commissioner of Customs hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be omitted. (x) after Condition No. 107, the following Condition Nos. shall be inserted, namely: - 108. If, - (i) the said goods have been imported for fixing on articles for export or for the packaging of such articles; (ii) the importer, by execution of a bond in such form and for such sum as may be specified by the Assistant Commissioner of Customs or Deputy Commissioner of Customs, binds himself to pay on demand in respect of the said goods as are not proved to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs to have been used for the aforesaid purposes, an amount equal to the duty leviable on such goods but for the exemption contained herein; (iii) the importer satisfies the Assistant Commissioner or Deputy Commissioner of Customs, that articles so imported have been exported within six months of the date of importation or within such extended period as may be permitted by the said Assistant Commissioner of Customs or Deputy Commissioner of Customs. 109. If an officer not below the rank of ..... 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