OTHER PROPOSALS INVOLVING CHANGES IN BASIC CUSTOMS DUTY RATES/HEALTH CESS IN RESPECTIVE NOTIFICATIONS [with effect from 2.2.2022, unless specified otherwise]

S.No.

Chapter, heading, subheading, or tariff item

Commodity

From

To

Agricultural Products and By Products

1.

0306

Live Black tiger shrimp (Penaeus monodon)

30%

10%

2.

0306 19 00

Frozen Krill

30%

15%

3.

1518

Algal Oil for manufacturing of aquatic feed

30%

15%

Fuels, Chemicals and Plastics

4.

2710 19

Fuel oil

5%

2.5%

5.

2710 19

Straight run fuel oil

5%

2.5%

6.

2710 19

Low sulphur wax residue

5%

2.5%

7.

2710 19

Vacuum residue, Slurry

5%

2.5%

8.

2710 19

Vacuum gasoil

5%

2.5%

9.

2837 11 00

Sodium cyanide

7.5%

10%

Paper

10.

4707

Recovered (waste and scrap) paper or paperboard for use in manufacturing of paper, paperboard or newsprint

NIL

2.5%

Gems and Jewellery Sector

11.

7102 21 7102 31 00

Simply Sawn Natural Diamonds imported under Kimberley Process Certification Scheme (KPCS)

Applica ble Rate

NIL

12.

71

Cut and Polished Diamonds

7.5%

5%

13.

71 (except 7104 99 00)

Cut and Polished Natural Gemstones

7.5%

5%

Metals

14.

7204

Iron and steel scrap, including stainless steel scrap [Exemption hitherto available till 31.3.2022 is being extended up to 31.03.2023]

NIL [upto 31.3.20 22]

NIL [upto 31.3.20 23]

Electrical and Electronics Sector

15.

3920 99 99, 9002 11 00

Camera lens for use in manufacture of Camera Module for Cellular Mobile Phone

10%/ 15%

2.5%

16.

Specific CTH

Specified parts for use in manufacture of transformers of chargers/adapters

10%/ 15%

5%

17.

74 or 76

Copper/Aluminium based Copper clad laminate for use in manufacture of PCB/MCPCB

5%/ 7.5%

NIL

18.

90

Following items used in manufacture of X-ray items:

a) X-Ray grid

b) Multi Leaf Collimator/ Iris

c) Static User Interface

5%

10%

19.

90

X-Ray Machines

7.5%

10%

Medical devices

20.

9018 32 10

Surgical needles imported for manufacture of Surgical sutures

Health Cess @ 5%

Health Cess @ Nil

Toys

21.

9503

Parts of electronic toys for manufacture of electronic toys

15%

25%

Capital Goods

22.

7325 10 00

S. G. Ingot Castings used in manufacturing of Plastic Processing Machinery

10%

7.5%

23.

8483 40 00, 8477 90 00

Ball Screw and Linear Motion Guide used in manufacturing of Plastic Processing Machinery

7.5%

5%

24.

84

Bushing (made up of platinum and rhodium alloy, imported in exchange of worn-out bushing exported for refurbishment)

10%

7.5%

25.

8419

Coffee roasting, brewing or vending machineries for use in the manufacturing or processing of coffee

10%

7.5%