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TMI BlogPRUNING AND REVIEW OF CUSTOMS DUTY CONCESSIONS/ EXEMPTIONSX X X X Extracts X X X X X X X X Extracts X X X X ..... ngs and Travellers [w.e.f 1.4.2022] 2. Concessional BCD rate to be withdrawn for the remaining items such as Machinery for continuous polymerization plant, Machinery for synthetic fibre plant, Machinery for synthetic filament yarn plant, Machinery for Regular/HWM Viscose Staple Fibre Plant, Machinery for Lyocell Fiber Plant, in this entry [w.e.f 1.4.2023] 2. 400 [w.e.f 1.4.2023] Goods such as Machinery for garment sector, Machinery for manufacture of technical textiles, Woollen machinery items, Machinery for manufacture of non-wovens textiles, Machinery for manufacture of denim fabrics, Machinery for use with shuttleless looms etc. as specified in List 12 to the notification No. 50/2017-Customs, and parts for their manufacture for use in textiles industry 3. 432 [exemption is being phased out as per details in column (3)] Goods (other than old and used) for use in the textile industry 1. Concessional BCD rate to be withdrawn for item no. 1, List 25: Effluent treatment unit with biopaq reactor, activate sludge process, activated carbon, ultrafiltration ozonisation facilities [w.e.f 1.4.2022] 2. Concessional BCD rate to be withdrawn for item no. 3, List 25: Effluent treatmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tors including special bearings, gear box, yaw components, wind turbine controllers etc. and parts thereof and parts of blades, raw materials of blades etc. in this entry. [w.e.f 1.4.2023] 10. 406 [w.e.f 1.4.2023] Permanent magnets for manufacture of PM synchronous generators above 500KW for use in wind operated electricity generators 11. 413 [w.e.f 1.4.2022] All goods, for renovation or modernization of a power generation plant (other than captive power generation plant) 12. 414 [w.e.f 1.4.2022] All goods, imported by a manufacturer-supplier for the manufacture and supply of machinery and equipment to a power generation plant (other than captive power generation plant) Petroleum Sector 13. 403 [w.e.f 1.4.2023] Parts and raw materials for manufacture of goods to be supplied in connection with the purposes of off- shore oil exploration or exploitation 14. 409 [exemption is being phased out as per details in column (3)] Goods specified in List 13 required for setting up crude petroleum refinery 1. Concessional BCD rate to be withdrawn for 11 items of List 13 that include utility systems, water treatment systems, air handling systems, boilers etc. [w.e.f 1.4.2022] 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 023] Goods for making of gem and jewellery - (1) Automatic Chain Making machine, (2) chain twisting machine, (3) Spiral making machine, (4) Rolling machine (combined Profile Groovers/Strip Making) (5) Automatic Investing Machine/casting Machine 30. 448 [w.e.f 1.4.2023] Specific agricultural implements and parts used for their manufacture that include paddy transplanter, sugarcane harvester, cotton picker etc. 31. 469 [w.e.f 1.4.2023] Atmospheric water generator 32. 470 [w.e.f 1.4.2023] Machinery for making wooden fiberboards Project Imports 33. 597, 598, 599, 600, 601, 602, 603, 604, 605, 606 a. Project Imports for project such as (i) Power Projects, including Nuclear and Solar Power (ii) Coal Projects (iii) Gas Projects (iv) Iron Ore Projects (v) Water Supply Projects (vi) Mandi and Warehousing Projects for Food Grains (vii) Other Projects b. New projects registered after 30th September 2022 under project imports will attract 7.5% BCD rate with change in BCD Tariff rate to 7.5%. c. Existing projects registered till 30th September 2022 under project imports will be grandfathered till 30th September 2023 attracting old BCD rates of 0%/2.5%/5% as ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rboxylate Ether 22. 242 The following goods for use in the manufacture of Plasma Volume Expanders, namely: Hydroxyethyl starch and Dextran 23. 277 Mica glass tape for use in manufacture of insulated wire and cables 24. 293 Grape guard paper (paper used for packaging grapes) 25. 324 Monofilament long line system for tuna fishing and condition No. 34 26. 327 Samples of hand knotted carpets and condition No. 36 27. 328 Polyester Tyre Cord Fabric 28. 332 Parts of Umbrella 29. 216 & 481 Artificial Kidney (Dialyzer) 30. 216A & 481A Parts for manufacture of Artificial Kidney 31. 402 Goods, for use in the manufacture of static converters of automatic data processing machines: PCBA, Transformer, Battery and Copper enameled wires 32. 424 Listed goods for paging goods and its parts 33. 425 Listed goods for Public Mobile Radio Trunked Service (PMRTS) and its parts 34. 431 Goods used for Research and development in Agro-Chemical Sector Unit 35. 449 Goods for use in the manufacture of refrigerator compressor namely: - (i) C-Block compressor; (ii) Crankshafts. 36. 450 Over Load Protector (OLP) and positive thermal coefficient for use in the manufact ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 341, 341A, 353, 364A, 374, 375, 378, 379, 380, 381, 387, 392, 415, 415A, 416, 417, 418, 419, 420, 421, 426, 428, 429, 441, 462, 463, 464, 471, 472, 475, 478, 482, 489B, 495, 497, 504, 509, 510, 511, 512, 512A, 516, 519, 534, 535, 535A, 536, 538, 540, 542, 543, 544, 546, 549, 550, 559, 565, 566, 567, 568, 570, 575, 577, 578A, 579, 580, 581, 583, 593, 612 The following entries [having been reviewed in this exercise done this year], unless varied, will have validity up to 31.03.2024. 46. 17, 80A, 104, 172, 191, 257, 257A, 257B, 257C, 264A, 290, 292, 293A, 296A, 326, 329, 345A, 354, 355, 356, 357, 422, 423, 442, 446, 451, 465, 517, 591 Entries omitted being in the nature of technical change 47. 31 Dried Grapes (Raisins, Other) 48. 161 Electrical Energy originating from Nepal and Bhutan 49. 192 Alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio- diesels 50. 215 The Blood group sera, namely: -Anti C., anti E., anti c., anti e., anti M., anti N., anti Le., anti-Pl., anti S., antihuman globulin sera, anti F., anti kell, anti cellane, anti Jka., and anti I 51. 224 Potassium Nitrate, in a form indicative of its use for manurial purp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (B) Bulk drugs used in the manufacture of drugs or medicines at (A). [Exemptions under List-4 is being rationalized in the manner as detailed in the Note at S. No. 63 above; Entry at S. No. 167 (C) has been omitted as a similar exemption is available under S. No. 607 (b) of notification No. 50/2017 - Customs] Note: Items included in List 4 under S. No. 167 provides for customs duty exemption on the imports of Lifesaving drugs/medicines, diagnostic kits, etc. along with bulk drugs used in the manufacture of such goods. The items in the said list has been reviewed. Accordingly, 3 items in List 4 [Diagnostic agent for detection of Hepatitis B antigen, Diagnostic kits for detection of HIV antibodies, Enzyme Linked Immuno absorbent Assay kits (ELISA kits)] have been transferred to List 3, 2 bulk drugs [bulk drug substance for poliomyelitis vaccine (inactivated and live) and Monocomponent Insulin] that are currently included in List 4 would be transferred to List 3 after 2-3 years, and 36 items from List 4 have been omitted. For further details, please refer to notification No. 02/2022 - Customs dated the 1st February, 2022. 65. 404 Goods required in connection with Petroleum oper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to capital goods used in manufacture of electronic items. [Sunset date of 31.03.2024 been applied for the all entries] 4. 27/2011-Customs dated 01.03.2011 This notification prescribes concessional rate of customs duty on export of goods. Upon review of the exemption, the entries under S. Nos. 20B, 63 and 64 have been omitted as these entries have become obsolete. 5. 37/2017-Customs dated 30.06.2017 This notification prescribes concessional rate of customs duty on import of items relating to internal security agencies. Upon review of exemption entries, the entries under S. Nos. 6 and 7 have been omitted as their validity has expired. II. The following obsolete/expired notifications have been rescinded as detailed below: S.No. Notification No. Description 1. 190/1978-Customs dated 22.09.1978 These notification provides for additional duty of customs on import of transformer oil equivalent to such portion of the excise duty leviable on the raw material commonly known as transformer oil base stock or transformer oil feedstock. 2. 191/1978-Customs dated 22.09.1978 3. 10/1995-Customs dated 7.3.1995 This notification prescribes concessional rate of customs duty on import ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 14. 11/2016-Customs dated 01.03.2016 This notification prescribes concessional rate of customs duty on import of software recorded media. 15. 20/2020-Customs dated 9.04.2020 This notification prescribes concessional rate of customs duty on import of Face Masks, Surgical Masks, Ventilators, COVID-19 Testing Kits, etc. and had lapsed on 30th September, 2020. 16. 40/2020-Customs dated 28.10.2020 This notification prescribes concessional rate of customs duty on import of Potatoes under Tariff Rate Quota (TRQ) and had lapsed on 31st January, 2021. D. Inclusion of End-date as per Section 25(4A) of the Customs Act, 1962, in certain stand-alone notifications: S.No. Notification No./ Entry of the notification No. Amendment 1. 146/94-Customs dated 13.07.1994 This notification prescribes concessional rate of customs duty on specified sports goods, equipment and requisites imported by National Sports Federation [All the entries in the notification, unless varied or rescinded, will have validity up to 31.03.2023.] 2. 147/94-Customs dated 13.07.1994 This notification prescribes concessional rate of customs duty on exemption to Fire arms and ammunition for renowned shot [All t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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