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Effective rates of customs duty and IGST for goods imported into India - Revise/provide exemption(s) on the specified goods - Seeks to further amend notification No. 50/2017-Customs, dated the 30th June, 2017.

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..... gainst S. No. 16, in column (3), the following proviso shall be inserted at the end, namely: - Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ; (2) after S. No. 26A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) 26B. 0802 99 00 Pecan nuts 30% - - ; (3) after S. No. 54 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) 54A. 1504 20 Fish lipid oil for use in manufacture of aquatic feed 15% - 9 ; (4) after S. No. 81 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) .....

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..... - Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025. ; (11) against S. No. 167, in column (3), the following proviso shall be inserted at the end, namely: - Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025. ; (12) against S. No. 168, in column (3), the following proviso shall be inserted at the end, namely: - Provided that nothing contained in this S. No. shall have effect after the 31st March, 2025. ; (13) against S. No. 237, in column (3), the following proviso shall be inserted at the end, namely: - Provided that nothing contained in this S. No. shall have effect after the 31st March, 2024. ; (14) after S. No. 280 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) 280A. 4011 30 00 All goods other than goods covered under S. Nos. 279 and 280 2.5% - - ; (15) against S. No. 325, in column (3), t .....

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..... 3), the following proviso shall be inserted at the end, namely: - Provided that nothing contained in this entry shall have effect after 31st March, 2024 ; (29) against S. No. 375, in column (3), the following proviso shall be inserted at the end, namely: - Provided that nothing contained in this entry shall have effect after 31st March, 2024 ; (30) against S. No. 405 , in column (3), for the figure, 2023 , the figure, 2025 shall be substituted ; (31) against S. No. 406, in column (3), for the figure, 2023 , the figure, 2025 shall be substituted ; (32) after S. No. 489A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) 489AA. 8516 80 00 Heat Coil for use in the manufacture of Electric Kitchen Chimneys falling under tariff item 8414 60 00 15% - 9 ; (33) against S. No. 515B, in column (4), for the entry 5% , the entry 2.5% shall be substituted; (34) against S. No. 526, .....

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..... 2,183, 184, 188,191, 204, 212A, 213, 238, 253, 254, 255, 257, 257A, 257B, 257C, 258, 259, 260, 261, 265,269, 271, 276, 277A,279, 280, 290, 292, 293A, 296A, 326, 329, 333, 334, 339, 345A, 353, 364A, 378, 379, 380, 381, 387, 392, 415, 415A, 416, 417, 418, 419, 420, 421, 422, 423, 426, 428, 429,435, 441, 442, 446, 451, 462, 463, 464,464A, 467, 468, 471, 472, 475, 476, 477, 478, 480, 482, 489B, 495, 497, 504, 509, 510, 511, 512, 512A, 515A, 516,517, 519, 523A, 527, 534, 535, 535A, 536, 537, 538, 539, 539A,540, 542, 543, 544,546, 548, 549, 550, 551, 553, 555, 565, 566, 567, 568, 569, 570, 575, 577, 578A,579, 580, 581, 583, 591,593, 607, 607A, 611 and612shall have effect after 31st March, 2024. III. in the Explanation, clause (IV) and TABLE 2 and the entries relating thereto shall be omitted; IV. in the ANNEXURE, - (i) Condition No. 2 and the entries relating thereto shall be omitted; (ii) against Condition No. 9, in column 2 under heading Conditions , for the entries, the following entries If the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules,2022. shall be substituted; (iii) after Co .....

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..... unt of import, use and scrap, and submits such account periodically to the Principal Commissioner or Commissioner of Customs of the port of import of such goods; V. after List 35 and the entries relating thereto, the following lists and entries shall be inserted namely,- List 36 (See S. No. 532A of the Table) (1) Diesel Buses (2) Diesel Hybrid Buses (3). Petrol Hybrid Buses (4) Electric Buses (5) Other Buses under sub-heading 870290 (6) Petrol Passenger Vehicles of a cylinder capacity not exceeding 1000cc (7) Petrol Passenger Vehicles of a cylinder capacity exceeding 1000cc but not exceeding 1500cc (8) Petrol Passenger Vehicles of a cylinder capacity exceeding 1500cc but not exceeding 3000cc (9) Petrol Passenger Vehicles of a cylinder capacity exceeding 3000cc (10) Diesel Passenger Vehicles of a cylinder capacity not exceeding 1500cc (11) Diesel Passenger Vehicles of a cylinder capacity exceeding 1500cc but not exceeding 2500cc (12) Diesel Passenger Vehicles of a cylinder capacity exceeding 2500cc (13) Petrol Hybrid Passenger Vehicles (14) Diesel Hybrid Passenger Vehicles (15) Petrol Plug-in Hybrid Passenger Veh .....

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..... (68) Shift Tower with AGS (Transmission) (69) Other parts and accessories of the motor vehicles under sub-heading 87089900 (70) Seat Belt webbing (71) Side Intrusion/ Impact Beam Tubes (72) Body Parts falling under tariff item 87089900 (73) Drive chains (74) Blower or Engine Cooling or Micro Motors, BLDC Motors (75) Axle Systems (76) E-Lift Axle (77) Electronically Controlled Air Suspension (78) Intelligent Trailer Program (79) Dual Mass Flywheel (DMF) (80) Lighting Systems (81) Airbags (82) Braking Systems (83) Light Emitting Diode for use in vehicle (84) Contact Coil - Airbag Deployment (85) Immobilizer-Two Wheeler (86) Horn System and Components (87) Intarder (88) Advanced Glazing Solutions (89) Alloy wheels (2W, 4W) System and Components (90) Electric Vehicle Parts (91) High Voltage Power Distribution Unit (92) Electric Vehicle Pumps Motors (93) Drive Units for Electric Vehicle (94) Electric Vehicle Transmission and Other Items (95) Tyres falling under tariff item 4011 1010 List 37 (See S. No. 532A of the Table) (1) Automotive Research Association of India (ARAI), Pune, Maharash .....

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