AMENDMENTS IN THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975 - FINANCE (No.2) BILL, 2019

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AMENDMENTS IN THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975

	AMENDMENTS
A.	*Tariff rate changes for Basic Customs Duty [to be effective from 06.07.2019] [Clause [87(a)] of the Finance (No. 2) Bill, 2019]**		Rate of Duty
S. No	Heading, sub-heading tariff item	Commodity	From	To
		Construction Materials
1	3918	Floor covering of plastics, Wall or ceiling coverings of plastics	10%	15%
2	6905, 6907	Ceramic roofing tiles and ceramic flags and pavings, hearth or wall tiles	10%	15%
3	8302	Base metal fittings, mountings and similar articles suitable for furniture, doors, staircases, windows, blinds, hinge for auto mobiles	10%	15%
		Precious Metals
4	7106	Silver (including silver plated with gold or platinum) unwrought or in semimanufactured forms, or in powdered form	10%	12.5%
5	7107 00 00	Base metals clad with silver, not further worked than semi-manufactured	10%	12.5%
6	7108	Gold (including gold plated with platinum) unwrought or in semimanufactured forms, or in powder form	10%	12.5%
7	7109 00 00	Base metals or silver, clad with gold, not further worked than semimanufactured	10%	12.5%
8	7110	Platinum, unwrought or in semi-manufactured form, or in powder form	10%	12.5%
9	7111 00 00	Base metals, silver or gold, clad with platinum, not further worked than semimanufactured	10%	12.5%
10	7112	Waste and scrap of precious metals or of metal clad with precious metals; other waste and scrap containing precious metal compounds, of a kind used principally for the recovery of precious metal	10%	12.5%
		Automobile parts
11	6813	Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials.	10%	15%
12	7009	Glass mirrors, whether or not framed, including rear-view mirrors	10%	15%
13	8301 20 00	Locks of a kind used in motor vehicles	10%	15%
14	8421 23 00	Oil or petrol filters for internal combustion engines	7.5%	10%
15	8421 31 00	Intake air-filters for internal combustion engines	7.5%	10%
16	8421 39 20, 8421 39 90	Air purifiers or cleaners and other filtering or purifying machinery and apparatus for gases	7.5%	10%
17	8512 10 00, 8512 20 10, 8512 20 20	Lighting or visual signaling equipment of a kind used in bicycles or motor vehicles	10%	15%
18	8512 20 90, 8512 30 90	Other visual or sound signalling equipment for bicycles or motor vehicles	7.5%	15%
19	8512 30 10	Horns for vehicles	10%	15%
20	8512 90 00	Parts of visual or sound signalling equipment for bicycles or motor vehicles	7.5%	10%
21	8512 40 00, 8539 10 00, 8539 21 20, 8539 29 40	Windscreen wipers, defrosters and demisters, Sealed beam lamp units and other lamps for automobiles	10%	15%
22	8706	Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705.	10%	15%
23	8707	Bodies (including cabs), for the motor vehicles of headings 8701 to 8705	10%	15%
		Electronics and Electrical equipments
24	8415 90 00	Indoor and outdoor unit of split –system air conditioner	10%	20%
25	8518 21 00, 8518 22 00	Loudspeaker	10%	15%
26	8521 90 90	Digital Video Recorder (DVR) and Network Video Recorder (NVR)	15%	20%
27	8525 80	CCTV camera and IP camera	15%	20%
28	9001 10 00	Optical Fibres, optical fibre bundles and cables	10%	15%
	Miscellaneous changes in Tariff Schedule
29	9804	Chapter Note 7 to be inserted in Chapter 98 so as to exclude printed books imported for personal use from the purview of heading 9804. This heading covers all dutiable articles imported for personal use and attracts 28% IGST. This amendment would exclude printed books from this heading and they would be subject to the applicable merit rate.
B.	Amendments not affecting rates of duty [Clause 87(b) of the Finance (No. 2) Bill, 2019]
30	First Schedule to the Customs Tariff Act, 1975 is amended to: (i) Create specific tariff lines for specific products, presently classified as others; (ii) Rectify the errors to align it with HSN. These changes would come into effect from a date to be notified by the Central Government in the official gazette.

* Will come into effect immediately owing to a declaration under the Provisional Collection of Taxes Act, 1931.

Dated: 5-7-2019

Suggestions / Comments

Excellent. The entries in the Fourth Schedule [Claude 87(a)] relating to the First schedule of the Customs Tariff Act,1975 are shown Category wise.. It is very useful.