Seeks to provide exemption/concessional rate of BCD and SWS to critical minerals - 36/2024 dated 23rd July 2024 - 36/2024 - Customs -Tariff

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 36/2024-Customs New Delhi, dated the 23rd July, 2024 G.S.R. ..(E). In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with section 110 of Finance Act, 2018 (13 of 2018) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below, falling within the chapter or heading or sub-heading or tariff item of the First Schedule of the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the Customs Tariff Act) specified in the corresponding entry in column (2) of the said Table, when imported into India, from so much of the duty of customs leviable thereon under the said first schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table and from the whole of the Social Welfare Surcharge leviable thereon under section 110 of the Finance Act , namely:- Table Sl. No. Chapter/heading/sub-heading/tariff item Description of goods Rate (1) (2) (3) (4) 1. 2504 Natural Graphite 2.5% 2. 2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of chapter 26 of The Customs tariff Act, 1975 Nil 3. 2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape 2.5% 4. 25309091 Strontium sulphate (natural ore) Nil 5. 26030000 Copper ores and concentrates Nil 6. 26050000 Cobalt ores and concentrates Nil 7. 26090000 Tin ores and Concentrates Nil 8. 26110000 Tungsten Ores and Concentrates Nil 9. 2613 Molybdenum ores and concentrates Nil 10. 26151000 Zirconium ores and concentrates Nil 11. 261590 Hafnium Ores and concentrates Nil 12. 26159010 Vanadium ores and concentrates Nil 13. 26159020 Niobium or tantalum ores and concentrates Nil 14. 2617 Antimony Ores and Concentrates Nil 15. 28045020 Tellurium Nil 16. 28046100 Silicon, containing by weight not less than 99.99% of silicon Nil 17. 28046900 Other silicon Nil 18. 280490 00 Selenium Nil 19. 28053000 Alkali or alkaline earth metals, Rare-earth metals, scandium and yttrium, whether or not intermixed or inter alloyed Nil 20. 28112200 Silicon dioxide 2.5% 21. 28152000 Potassium hydroxide Nil 22. 28164000 Oxides, hydroxides and peroxides, of strontium or barium Nil 23. 28220010 Cobalt oxides Nil 24. 28220020 Cobalt hydroxides Nil 25. 28220030 Commercial cobalt oxides Nil 26. 28252000 Lithium oxide and hydroxide Nil 27. 282530 Vanadium oxides and hydroxides Nil 28. 28256010 Germanium oxides Nil 29. 282570 Molybdenum oxides and hydroxides Nil 30. 28258000 Antimony Oxides Nil 31. 28259020 Cadmium oxide Nil 32. 28273500 Chlorides of Nickel Nil 33. 28273930 Strontium chloride Nil 34. 28332400 Sulphates of Nickel Nil 35. 28342100 Nitrates of potassium Nil 36. 28369100 Lithium carbonates Nil 37. 28369200 Strontium carbonate Nil 38. 28419000 Salts of oxometallic or peroxometallic acids of Beryllium and Rhenium Nil 39. 2846 Compounds, inorganic or organic of rare earth metals Nil 40. 29181530 Bismuth citrate Nil 41. 3801 Artificial Graphite, colloidal or semi-colloidal graphite, preparations based on graphite or other carbon in form of pastes, blocks, plates or other semi-manufactures 2.5% 42. 8001 Unwrought Tin Nil 43. 81019400 Unwrought tungsten, including bars and rods obtained simply by sintering Nil 44. 81029400 Unwrought molybdenum, including bars and rods obtained simply by sintering Nil 45. 810320 Unwrought tantalum, including bars and rods obtained simply by sintering, powders Nil 46. 81052020 Cobalt, unwrought Nil 47. 81061010 Bismuth, unwrought Nil 48. 81092100 Unwrought zirconium, powders, Containing less than 1 part hafnium to 500 parts zirconium by weight Nil 49. 81101000 Unwrought antimony, powders Nil 50. 81121200 Beryllium unwrought, powders Nil 51. 811231 Hafnium unwrought, waste and scrap, powders Nil 52. 81124110 Rhenium unwrought Nil 53. 81126910 Cadmium unwrought, Powders Nil 54. 81126920 Cadmium, wrought Nil 55. 81129200 Unwrought; Waste and scrap; powders of :- (i) Gallium (ii) Germanium (iii) Indium (iv) Niobium (v) Vanadium Nil 2. This notification shall come into force on the 24th day of July, 2024. [F. No.334/03/2024-TRU] (Nitish Karnatak) Under Secretary to the Government of India