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Exemption to specified goods being imported - Effective rate of duty (concessional rate of duty) on certain goods imported - Seeks to amend the various Customs Tariff notifications in order to align the HS Codes of the said notifications with the Finance Act, 2023, w.e.f. 01.05.2023

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..... ts (1) (2) (3) 1. Notification No. 26/2000 -Customs, dated the 1st March, 2000 [G.S.R. 178(E), dated the 1st March, 2000 ] In the said notification, in the TABLE, in LIST 2, against the serial number 4, in column (3), for the figures 5402 11 10 , the figures 5402 11 00 shall be substituted. 2. Notification No. 85/2004- Customs, dated the 31st August, 2004 [G.S.R. 560(E), dated the 31st August, 2004 ] In the said notification, in the TABLE, - (i) against serial number 29, for the entry in column (2), the entry, 7104 91 10, 7104 91 20, 7104 99 00 , shall be substituted; (ii) against serial number 30, for the entry in column (2), the entries, 7105 10 10, 7105 10 20 , shall be substituted; 3. Notification No. 73/2005 - Customs, dated the 22nd July, 2005 [G.S.R. 498(E), dated the 22nd July, 2005 ] In the said notification, in the Table, against serial number 134A, for the entry in column (2), the entry 8524 11 20 or 8524 12 20 or 8524 19 20 shall .....

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..... try 1211 90 57 shall be substituted; (x) against serial number 221, for the entry in column (2), the entry 1211 90 58 shall be substituted; (xi) against serial number 222, for the entry in column (2), the entry 1211 90 59 shall be substituted; (xii) serial number 223 and the entries relating thereto shall be omitted; (xiii) against serial number 224, for the entry in column (2), the entry 1211 90 90 shall be substituted; (xiv) against serial number 229, for the entry in column (2), the entry 1302 39 10, 1302 39 90 shall be substituted; (xv) against serial number 601, for the entry in column (2), the entry, 3808 92 60, 3808 92 70, 3808 92 90 , shall be substituted; (xvi) against serial number 766, for the entry in column (2), the entry, 4811 90 95, 4811 90 96, 4811 90 99 , shall be substituted; (xvii) against serial number 842, for the entry in column (2), the entry, 7105 10 10, 7105 10 20 , shall be substituted; 7. Notification No. 10/2008 - Customs, dated the 15th January, 2008 [G.S.R. 33(E), dated the 15th January, 2008 ] In the said notification, in the TABLE, - .....

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..... 40 shall be substituted; (iii) against serial number 680A, for the entry in column (2), the entry 8524 11 20 or 8524 12 20 or 8524 19 20 shall be substituted. 12. Notification No. 50/2018 - Customs dated 30th June, 2018. [G.S.R. 604(E), dated the 30th June, 2018 ] In the said notification, in the TABLE, in PART A, - (i) against serial number 68, for the entry in column (2), the entry 1211 90 34 to 1211 90 43 shall be substituted; (ii) against serial number 73, for the entry in column (2), the entry 1211 90 51 to 1211 90 52 shall be substituted; (iii) against serial number 74, for the entry in column (2), the entry 1211 90 53 shall be substituted; (iv) against serial number 75, for the entry in column (2) and column (3), the entry 1211 90 54 to 1211 90 59 and All goods except Garcenia) shall be substituted; (v) for serial number 76 and the entries relating thereto, the following serial number and entries shall be substituted, namely: - (1) (2) (3) (4) .....

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..... ed the 30th April, 2022 [G.S.R. 328(E), dated the 30th April, 2022 ] I. In the said notification, in the TABLE I (i) against serial number 162, for the entry in column (2), the entry 0302 91 00 shall be substituted; (ii) against serial number 163, for the entry in column (2), the entry 0302 92 00 shall be substituted; (iii) against serial number 219, for the entry in column (2), the entry 0303 92 00 shall be substituted; (iv) after serial number 344 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 344A 0307 43 90 All goods 0 ; (v) after serial number 373 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 373A 0308 30 90 All goods All goods (vi) against serial number 703, for the entry in column (2), the entry 0910 99 30 shall be substituted; (vii) .....

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..... amely: - 824A 1211 90 16 All goods 12 824B 1211 90 19 All goods other than Seeds 12 ; (x) after serial number 834 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 834A 1211 90 34 All goods 12 834B 1211 90 35 All goods 12 ; (xi) against serial number 843, for the entry in column (2), the entry 1211 90 51 shall be substituted; (xii) against serial number 844, for the entry in column (2), the entry 1211 90 52 shall be substituted; (xiii) against serial number 845, for the entry in column (2), the entry 1211 90 53 shall be substituted; (xiv) against serial number 846, for the entry in column (2), the entry 1211 90 55 .....

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..... 1595 2701 12 10 All goods 0 1595A 2701 12 90 All goods 0 ; (xxvi) after serial number 2361 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 2361A 2916 20 20 All goods 0 ; (xxvii) for serial number 2654 and the entries relating thereto, the following serial number and entries shall be substituted, namely: - 2654 2930 20 10 All goods 0 2654A 2930 20 90 All goods 0 ; (xxviii) after serial number 2686 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 2 .....

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..... xxv) after serial number 3775 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 3775A 3808 92 60 All goods 6 3775B 3808 92 70 All goods 6 ; (xxxvi) after serial number 3781 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 3781A 3808 93 61 All goods 6 3781B 3808 93 62 All goods 6 3781C 3808 93 71 All goods 6 3781D 3808 93 72 All goods 6 ; (xxxvii) after serial number 4768 .....

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..... 7105 10 20 All goods 8 : (xlvi) for serial number 8646 and the entries relating thereto, the following serial number and entries shall be substituted, namely: - 8646 8414 10 10 All goods 0 8646A 8414 10 90 All goods 0 : (xlvii) for serial number 8733 and the entries relating thereto, the following serial number and entries shall be substituted, namely: - 8733 8419 89 11 All goods 0 8733A 8419 89 12 All goods 0 8733B 8419 89 13 All goods 0 8733C 841 .....

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..... 0308 30 90 All goods 21.4 ; (iv) after serial number 470 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 470A 1211 90 16 All goods 10.7 470B 1211 90 19 All goods other than seeds 10.7 ; (v) after serial number 480 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 480A 1211 90 34 All goods 10.7 480B 1211 90 35 All goods 10.7 ; (vi) against serial number 489, for the entry in column (2), the entry 1211 90 51 shall be substituted; (vii) against serial number 490, for the entry in column (2), the entr .....

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..... amely: - 1861A 2932 99 20 All goods 0 ; (xxi) after serial number 1879 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 1879A 2933 29 60 All goods 0 ; (xxii) after serial number 1913 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 1913A 2933 39 17 All goods 0 ; (xxiii) for serial number 1915 and the entries relating thereto, the following serial number and entries shall be substituted, namely: - 1915 2933 39 21 All goods 0 1915A 2933 39 22 All goods .....

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..... 4811 90 96 All goods 0 ; (xxxi) against serial number 4372, for the entry in column (2), the entry 5402 11 00 shall be substituted; (xxxii) against serial number 4395, for the entry in column (2), the entry 5402 59 00 shall be substituted; (xxxiii) after serial number 4695 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 4695A 5702 39 90 All goods 14.3 (xxxiv) against serial number 5455, for the entry in column (2), the entry 6907 30 00 shall be substituted; (xxxv) against serial number 5456, for the entry in column (2), the entry 6907 40 00 shall be substituted; (xxxvi) for serial number 5636 and the entries relating thereto, the following serial number and entries shall be substituted, namely: - 5636 7104 21 10 All goods 0 .....

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..... All goods 0 6921F 8419 89 17 All goods 0 6921G 8419 89 19 All goods 0 ; (xli) against serial number 7769, for the entry in column (2), the entry 8524 11 30 shall be substituted; (xlii) against serial number 7770, for the entry in column (2), the entry 8524 12 30 shall be substituted; (xliii) against serial number 7771, for the entry in column (2), the entry 8524 19 30 shall be substituted; II. In the said notification in TABLE-II, - (i) against serial number 14, for the entry in column (2), the entry 3102 10 10, 3102 10 90 shall be substituted; 2. This notification shall come into effect on the 1st day of May, 2023. [F. No. 190354/62/2023-TRU] NITISH KARNATAK, Under Secy. Note: 1. The principal notification No. 26/2000-Customs dated the 1st March, 2000 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-secti .....

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..... and was last amended by notification No. 23/2022 -Customs dated the 30th April, 2022 that was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.326(E), dated the 30th April, 2022. 7. The principal notification No. 10/2008 -Customs dated the 15th January, 2008 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.33(E), dated the 15th January, 2008 and was last amended by notification No. 23/2022 -Customs dated the 30th April, 2022 that was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.326(E), dated the 30th April, 2022. 8. The principal notification No. 151/2009 -Customs dated the 31st December, 2009 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.942(E), dated the 31st December, 2009 and was last amended by notification No .61/2022 -Customs dated the 25th November, 2022 that was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.848(E), dated the 25th November, 2022. 9. The principal .....

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..... published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 68(E), dated the 1st February, 2023. 15. The principal notification No. 25/2021 -Customs dated the 31st March, 2021 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.241(E), dated the 31st March, 2021 and was last amended by notification No. 19/2023 -Customs dated the 31st March, 2023 that was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 251(E), dated the 31st March, 2023. 16. The principal notification No .22/2022 -Customs dated the 30th April, 2022 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 328(E), dated the 30th April, 2022 and was last amended by notification No. 20/2023 -Customs dated the 31st March, 2022 that was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 252(E), dated the 31st March, 2023. 17. The principal notification No .62/2022 -Customs dated the 26th December, 2022 was published in the Gazette of Ind .....

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