TMI BlogPROPOSALS INVOLVING CHANGES IN BASIC CUSTOMS DUTY RATES AND CLARIFICATORY AMENDMENTS IN RESPECTIVE NOTIFICATIONS - FINANCE (No.2) BILL, 2019X X X X Extracts X X X X X X X X Extracts X X X X ..... Any Chapter Raw material, parts or accessories for use manufacture of artificial kidneys, disposable sterilized dialyzer and micro-barrier of artificial kidney Applicable rate Nil Food processing 3 0801 32 10 Cashew kernel broken ₹ 60/ Kg or45%, whichever is higher 70% 4 0801 32 20, 0801 32 90 Cashew kernel whole, Cashew nuts shelled, others ₹ 75/ Kg or 45%, whichever is higher 70% Nuclear Fuels and Nuclear Energy projects 5 2612 10 00 All forms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nil 12 2910 20 00 Methyloxirane (Propylene Oxide) 7.5% 5% 13 Plastic and Rubber 14 3904 Poly Vinyl Chloride 7.5% 10% 15 3926 90 91, 3926 90 99 Articles of plastics 10% 15% 16 4002 31 00 All goods i.e. Butyl Rubber 5% 10% 17 4002 39 00 Chlorobutyl rubber or bromobutyl rubber 5% 10% ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ium Liquid (2804 29 10) (ii)Silicon Tetra Chloride and Germanium Tetra Chloride (2812 19 20, 2812) (iii)Silica Rods (7002 20 90) (iv)Silica Tube (7002 31 00) Applicable Rate Nil 24 5603 94 00 Water blocking tapes for manufacture of optical fiber cable Nil 20% Precious Metals 25 7106 Silver dore bar, having silver content not exceeding 95% 8.5% 11% 26 7108 Gold dore bar, having gold content not exceeding 95% 9.35% 11.85% 27 71 or 98 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roads Nil 7.5% 35 82, 84, 85 or 90 Capital goods used for manufacturing of following electronic items, namely- (i)Populated PCBA (ii)Camera module of cellular mobile phones (iii)Charger/Adapter of cellular mobile phone (iv)Lithium Ion Cell (v)Display Module (vi)Set Top Box (vii)Compact Camera Module Applicable rate Nil 36 84, 85 or 90 Capital goods used for manufacturing of specified electronic items, namely- (i)Cathode Ray tubes; (ii)CD/CD-R/DVD/DVD-R; (iii)Deflection components, CRT monitors/CTVs; (iv)Plasma Display Panel Nil Applicable Electronics ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able rate on depreciated value 7.5% on transaction value Export Promotion for Sports goods 44 39 , 4407 Foam/EVA foam (39) and Pine Wood (4407) are being included in the list of items allowed duty free import upto 3% of FOB value of sports goods exported in the preceding financial year subject to specified conditions Applicable rate Nil Clarifications and Miscellaneous changes regarding Basic Customs Duty Fisheries 45 2309 Clarification is being issue that prawn feed and shrimp larvae feed, other than in pellet form will also attract 5% customs duty applicable on other fish feed in pellet form. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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