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OTHER PROPOSALS INVOLVING CHANGES IN BASIC CUSTOMS DUTY RATES IN NOTIFICATIONS

  • Contents

Budget 2020-21 + FINANCE BILL, 2020

S.No

Heading, sub-heading, tariff item

Commodity

From

To

 

 

Animals

 

 

1.

0101 21 00

Pure-bred breeding horses

30%

Nil

 

 

Fuels, Chemicals and Plastics

 

 

2.

27

Very low Sulphur fuel oil meeting ISO 8217:2017 RMG380 Viscosity in 220-400 CST standards/Marine Fuel 0.5% (FO), under the same conditions as available to IFO 180 CST and IFO 380 CST under entry at S. No. 139 of notification No. 50/2017-Customs dated 30.06.2017.

10%

Nil

3.

2713 12 10, 2713 1290

Calcined Petroleum Coke

10%

7.5%

4.

2843

Colloidal precious metals; compounds of precious metals; amalgams of precious metals

7.5%

10%

5.

2916 12 10

Butyl Acrylate

5%

7.5%

6.

3907 99 90

Polyester Liquid Crystal Polymers (LCP) for use in manufacture of connectors

7.5%

 Nil

7.

3920 10 99

Calendared plastic sheets for use in manufacturing of smart cards

10%

5%

 

 

Paper Industry

 

 

8.

48

a) Newsprint, if the importer, at the time of import is an establishment registered with the Registrar of Newspapers, India (RNI)

b) Uncoated paper used for printing newspaper, if the importer, at the time of import' is an establishment registered with the Registrar of Newspapers, India (RNI)

c) Lightweight coated paper used for printing magazines, subject to end-use conditions

10%

5%

 

 

Sports Goods

 

 

9.

44

List of items allowed duty free import up to 3% of FOB value of sports goods exported in the preceding financial year is being amended to include-Willow

Applicable rate

Nil

 

 

Precious Stones and Metals

 

 

10.

7108

Gold used in the manufacture of semiconductor devices or light emitting diodes

Nil

12.5%

11.

7103

Rubies, emeralds, sapphires - unset and imported uncut

Nil

0.5%

12.

7103

Rough coloured gemstones

Nil

0.5%

13.

7103

Rough semi-precious stones

Nil

0.5%

14.

7103

Pre-forms of precious and semi-precious stones

Nil

0.5%

15.

7104

Rough synthetic gemstones

Nil

0.5%

16.

7104

Rough cubic zirconia

Nil

0.5%

17.

7104

Polished Cubic Zirconia

5%

7.5%

18.

7110

Platinum or Palladium used in manufacture of-.

a) All goods, including Noble Metal Compounds and Noble Metal Solutions [2843]

b) Catalyst with precious metal or precious metal compounds as the active substance [3815 12]

12.5%

7.5%

19.

7112

Spent Catalyst/Ash containing precious metal like gold from which such precious metal is retrieved subject to specified conditions.

12.5%

11.85%

 

 

Machinery

 

 

20.

84

Goods specified in List 10 of Notification No. 50/2017-Customs dated 30.62017, required for use in high voltage power transmission project

5%

7.5%

21.

8432 80 20

Rotary tillers/weeder

2.5%

7.5%

22.

84 or any other Chapter

Goods specified in List 14 of Notification No. 50/2017 - Customs dated 30.6.2017, required for construction of road like paver finisher, machines for filling up cracks in roads, mobile bridge inspection units etc.

Nil

Applicable BCD

23.

8501

Motors like Single Phase AC motors, Stepper motors, Wiper Motors etc.

7.5%

10%

 

 

Electronic goods, parts thereof

 

 

24.

74

Copper and articles thereof used in manufacturing of specified electronic items

Nil

Applicable BCD

25.

8504 40

Specified Chargers and power adapters

Applicable BCD

20%

26.

8517 70 10

PCBA of Cellular mobile phones (with effect from 01.04.2020)

10%

20%

27.

8517 70 90

Fingerprint readers/scanner, for use in Cellular mobile phones

Nil

15%

28.

8517 70 90

Vibrator/Ringer of Cellular mobile phones(with effect from 01.10.2020)

Nil

10%

29.

8517 70 90

Display Panel and Touch Assembly of Cellular mobile phones (with effect from 01.10.2020)

Nil

10%

30.

8518 30 00

Headphones and Earphones

Applicable BCD

15%

31.

8518 90 00

Following parts of Microphone for use in manufacture of Microphone namely,

a) microphone cartridge

b) microphone holder

c) microphone grill

d) microphone body

10%

Nil

32.

8538

Micro-fuse base, sub-miniature fuse base, Micro-fuse Cover and sub-miniature fuse cover for use in manufacture of micro fuse and sub-miniature fuse.

7.5%

Nil

 

 

Automobile and automobile parts

 

 

33.

2843

Noble metal solutions and noble metal compounds used in manufacture of catalytic converter and their parts

5%

10%

34.

7110

Platinum or Palladium used in manufacturing of catalytic converter and their parts

5%

Applicable BCD

35.

84 or any other Chapter

(A) Parts of catalytic converter tor manufacture of catalytic converters.

(B) The following goods for use in the manufacture of catalytic converters and its parts, namely: -

(i) Raw substrates (ceramics)

(ii) Wash coated substrates (ceramics)

(iii) Raw substrates (metal)

(iv) Wash coated substrates (metal)

(v) Stainless steel wire cloth stripe

(vi) Wash coat

5%

7.5%

36.

8702, 8704

Completely Built Units (CBUs) of commercial vehicles (other than electric vehicles) (with effect from 01.04.2020)

30%

40%

37.

8702, 8704

Completely Built Units (CBUs) of commercial electric vehicles (with effect from 01.04.2020)

25%

40%

38.

8703

Semi Knocked Down (SKD) forms of electric passenger vehicles (with effect from 01.04.2020)

15%

30%

39.

8702, 8704, 8711

Semi Knocked Down (SKD) forms of electric vehicles- Bus, Trucks and Two wheelers (with effect from 01.04.2020)

15%

25%

40.

8702, 8703, 8704, 8711

Completely Knocked Down (CKD) forms of electric vehicles - Passenger vehicles, Three wheelers, Two wheelers, Bus and Trucks (with effect from 01.04.2020)

10%

15%

 

 

Defence sector

 

 

41.

73,84,85,87,88,89,90,93

Exemption from import duty for specified military equipment, when imported by Defense PSUs and other PSUs for defence forces.

As applicable

Nil

 

 


Full Text:

Budget 2020-21 + FINANCE BILL, 2020

 

Dated: 3-2-2020



 

 

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