AMENDMENTS TO DUTY RATES IN FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975 Union Budget 2025-26 (Full) + Finance Bill, 2025 - Finance Bill

Union Budget 2025-26 (Full) + Finance Bill, 2025 III. AMENDMENTS TO DUTY RATES IN FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975 A. Increase in Tariff rate (to be effective from 02.02.2025) * [Clause 98 (a) of the Finance Bill, 2025] * Will come into effect immediately through a declaration under the Provisional Collection of Taxes Act, 2023 Rate of Duty S. No. Tariff item Commodity From To Textile 1. 6004 10 00 6004 90 00 6006 22 00 6006 31 00 6006 32 00 6006 33 00 6006 34 00 6006 42 00 6006 90 00 Knitted Fabrics 20%/10% 20% or Rs115/kg, whichever is higher IT Electronics sector 2. 8528 59 00 Interactive Flat Panel Displays (Completely Built Units) 10% 20% B. Decrease in Tariff rate (to be effective from 01.05.2025 unless otherwise specified) * [Clause 98 (b) of the Finance Bill, 2025] Note: These changes will be effective from 2nd February, 2025 by issuance of notification. Rate of Duty S. No. Heading, subheading, tariff item Commodity From To 1. 25151100 2515 12 Marble and travertine, crude or roughly trimmed, merely cut into blocks, slabs and other 40% 20% 2 2516 11 00 2516 12 00 Granite, crude or roughly trimmed, merely cut into blocks, slabs and other 40% 20% 3. 2933 59 Other compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure 10% 7.5% 4. 3302 10 Synthetic flavouring essences and mixtures of odoriferous substances of a kind used in food and drink industries 100% 20% 5. 3406 Candles, tapers and the like 25% 20% 6 3822 90 Reference Materials 30% 10% 7 3824 60 Sorbitol other than that of subheading 2905 44 30% 20% 8 3920 Other, plates, sheets, films, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials 25% 20% 9. 3921 Other plates, sheet, film, foil and strip of plastics 25% 20% 10. 6401 Waterproof Footwear with outer soles and Uppers of Rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes 35% 20% 11. 6402 Other footwear with outer soles and uppers of rubber or plastics 35% 20% 12. 6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather 35% 20% 13. 6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials 35% 20% 14. 6405 Other Footwear 35% 20% 15. 6802 10 00 6802 21 10 6802 21 20 6802 21 90 6802 23 10 6802 23 90 6802 29 00 6802 91 00 6802 92 00 6802 93 00 Worked monumental or building stone 40% 20% 16. 7113 Articles of Jewellery and parts thereof 25% 20% 17. 7114 Articles of goldsmiths and silversmiths ware s and parts thereof 25% 20% 18. 7404 00 12 7404 00 19 7404 00 22 Copper Waste and Scrap 2.5% Nil 19. 8002 Tin Waste and Scrap 5% Nil 20. 8101 97 00 Tungsten Waste and Scrap 5% Nil 21. 8102 97 00 Molybdenum Waste and Scrap 5% Nil 22. 8103 30 00 Tantalum Waste and Scrap 5% Nil 23. 8105 30 00 Cobalt Waste and Scrap 5% Nil 24. 8106 90 10 Waste and Scrap of Bismuth and Bismuth alloys 5% Nil 25. 8109 31 00, 8109 39 00 Zirconium Waste and Scrap 10% Nil 26. 8110 20 00 Antimony Waste and Scrap 2.5% Nil 27. 8112 13 00 Beryllium Waste and Scrap 5% Nil 28. 8112 41 20 Rhenium Waste and Scrap 10% Nil 29. 8112 61 00 Cadmium Waste and Scrap 5% Nil 30. 8541 42 00 Solar Cells 25% 20% 31. 8541 43 00 8541 49 00 Solar Module and Other semiconductor devices and photovoltaic cells 40% 20% 32. 8702 Motor vehicles for transport of 10 or more persons 40% 20% 33. 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702) 125% 70% 34. 8704 Motor vehicles for transport of goods 40% 20% 35. 8711 Motorcycles and cycles fitted with an auxiliary motor with or without side-car 100% 70% 36. 8712 00 10 Bicycles 35% 20% 37. 8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes 25% 20% 38. 9028 30 10 Electricity meters for alternating current (Smart meter) 25% 20% 39. 9401 Seats (other than those of headings 9402), whether or not convertible into beds, and parts thereof 25% 20% 40. 9403 Other furniture and parts thereof 25% 20% 41. 9404 Mattress supports, articles of bedding and similar furnishing etc. 25% 20% 42. 9405 Luminaries and lighting fittings including searchlights and spotlights and parts thereof etc. 25% 20% 43. 9503 00 91 Parts of electronic toys 70% 20% 44. 9802 00 00 Laboratory Chemicals 150% 70% 45. 9803 00 00 All dutiable articles, imported by a passenger or a member of a crew in his baggage 100% 70% 46. 9804 00 00 All dutiable goods imported for personal use. 35% 20% C. Tariff rate changes (without change in existing effective rate of duty) to be effective from 01.05.2025 unless otherwise specified [Clause 98 (b) of the Finance Bill, 2025] Rate of Duty S. No. Heading, sub- heading tariff item Commodity From To 1. 1520 00 00 Glycerol Crude, glycerol waters, glycerol lye 30% 20% 2. 2603 00 00 Copper Ores and concentrates 2.5% Nil 3. 2605 00 00 Cobalt Ores and concentrates 2.5% Nil 4. 2609 00 00 Tin Ores and concentrates 2.5% Nil 5. 2611 00 00 Tungsten Ores and concentrates 2.5% Nil 6. 2613 00 00 Molybdenum Ores and concentrates 2.5% Nil 7. 2615 10 00 Zirconium Ores and concentrates 2.5% Nil 8. 2615 90 10 Vanadium Ores and concentrates 2.5% Nil 9. 2615 90 20 Niobium or Tantalum Ores and concentrates 2.5% Nil 10. 2617 10 00 Antimony Ores and Concentrates 2.5% Nil 11. 2711 12 00 Liquefied Propane 15% 2.5% 12. 2711 13 00 Liquefied Butane 15% 2.5% 13. 27 11 19 10 LPG (for non-automotive purpose) 15% 5% 14. 2711 19 20 LPG (for automotive purpose) 15% 5% 15. 2711 19 90 Other liquified petroleum gas 15% 5% 16. 2809 20 10 Phosphoric Acid 20% 7.5% 17. 2810 00 20 Boric Acid 27.5% 7.5% 18. 3824 99 00 Other Prepared Binders, chemical products and preparations of chemical or allied industries 17.5% 7.5% 19. 7210 12 10 OTS/MR type-flat rolled products of thickness less than 0.5 mm 27.5% 15% 20. 7210 12 90 Other flat rolled products of thickness less than 0.5 mm 27.5% 15% 21. 7219 12 00 Hot-rolled products in coils of thickness greater than or equal to 4.75 mm, but not exceeding 10 mm 22.5% 15% 22. 7219 13 00 Hot-rolled products in coils of thickness greater than or equal to 3 mm but less than 4.75 mm 22.5% 15% 23. 7219 21 90 Flat rolled products of stainless steel of width 600 mm or more - Other nickel chromium austenitic type 22.5% 15% 24. 7219 90 90 Flat rolled products of stainless steel of width 600 mm or more - Other sheets and plates 22.5% 15% 25. 7225 11 00 Flat-rolled products of other alloy steel - grain oriented, silicon electrical steel 20% 15% 26. 7307 29 00 Other tube or pipe fittings of stainless steel 25% 15% 27. 7307 99 90 Other fittings of iron or steel, non- galvanised 25% 15% 28. 7308 90 90 Other structure and parts of structures of iron and steel 25% 15% 29. 7310 29 90 Others-tanks and drums etc. 25% 15% 30. 7318 15 00 Other screws and bolts whether or with nuts or washers 25% 15% 31. 7318 16 00 Threaded nuts 25% 15% 32. 7318 29 90 Other non-threaded articles 25% 15% 33. 7320 90 90 Other springs and leaves of iron/steel 25% 15% 34. 7325 99 99 Other cast articles of iron or steel 25% 15% 35. 7326 19 90 Others - forged or stamped articles of iron or steel but not further worked 25% 15% 36. 7326 90 99 Miscellaneous other articles of iron/steel 25% 15% 37. 8001 Unwrought Tin 5% Nil 38. 8101 94 00 Unwrought tungsten, including bars and rods obtained simply by sintering 5% Nil 39. 8102 94 00 Unwrought molybdenum, including bars and rods obtained simply by sintering 5% Nil 40. 8103 20 Unwrought tantalum, including bars and rods obtained simply by sintering, powders 5% Nil 41. 8105 20 20 Cobalt, unwrought 5% Nil 42. 8106 10 10 Bismuth, unwrought 5% Nil 43. 8109 21 00 Unwrought zirconium, powders, containing less than 1 part hafnium to 500 parts zirconium by weight 10% Nil 44. 8110 10 00 Unwrought antimony, powders 2.5% Nil 45. 8112 12 00 Beryllium unwrought, powders 5% Nil 46. 8112 31 Hafnium unwrought, waste and scrap, powders 10% Nil 47. 8112 41 10 Rhenium unwrought 10% Nil 48. 8112 69 10 Cadmium unwrought, Powders 5% Nil 49. 8112 69 20 Cadmium, wrought 5% Nil Full Text : Union Budget 2025-26 (Full) + Finance Bill, 2025