D.O. Letter from JS(TRU-I)

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1st February/2nd February, 2020. A declaration has been made under the Provisional Collection of Taxes Act, 1931 in respect of clauses 115 (a), 115(b), 139 and 145 of the Finance Bill, 2020 so that changes proposed therein take effect from the midnight of 1st February/2nd February, 2020. The remaining legislative changes would come into effect only upon the enactment of the Finance Bill, 2020. 3. Important changes in respect of Customs duty, NCCD and GST rates are contained in the Annexures appended to this letter: a) Annexure A contains details of Chapter wise changes in Basic Customs Duty; b) Annexure B contains details of changes in respect of Social Welfare Surcharge. c) Annexure C contains details of changes in NCCD in respect of tobacco products; d) Annexure D contains details of retrospective amendments made in CGST, IGST, UTGST or Compensation Cess rates, in specified cases, through Finance Bill. 4. Besides the rates changes, other significant changes made through the Finance Bill are as follows: I. Amendments in Customs Act 1962: a) A new Chapter VAA (a new section 28DA) is being incorporated in the Customs Act to provide enabling provision for administering .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Union Territory Goods and Services Tax Act, 2017 are being amended for facilitating trade, and improving compliance as per the decisions of the GST Council. IV. Other legislative changes in Finance Bill, 2020: a) Vide clause of the Finance Bill, 2020, Health Cess is being imposed on the import of medical devices falling under headings 9018 to 9022, at the rate of 5% ad valorem on the import value of such goods as determined under Section 14 of the Customs Act, 1962. This Health Cess shall be a duty of Customs. Health Cess shall not be imposed on medical devices which are exempt from BCD. Further, inputs/parts used in the manufacture of medical devices will also be exempt from Health Cess. Export Promotion scrips shall not be used for payment of said Cess b) Changes are being made in the Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Rules, 1995 to strengthen the anti-circumvention measures by making them more comprehensive and wider in scope to deal with the case of circumvention. Certain other changes are being made in these Rules for bringing clarity in the scope of these rules. [Notificatio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Finance Bill, 2020 seeks to amend the First Schedule to the Customs Tariff Act, 1975 so as to increase the tariff rate of Basic Customs duty on certain goods. (c) Social Welfare Surcharge means duty of customs levied vide section 110 for Finance Act, 2018. (d) "Health Cess" means duty of customs levied under clause 139 of the Finance Bill, 2020 on goods specified in Fourth Schedule to the said Bill. I. Changes in BCD rate Chapter 1 (I) BCD on Pure-bred breeding Horses falling under tariff item 0101 21 00 is being exempted by amending the notification No. 50/2017-Customs dated 30th June 2017 vide notification No. 1/2020-Customs dated 2nd February, 2020 [New S. No. 3A refers] Chapter 2: No Change Chapter 3 (1) Vide S. No. 5 of notification No. 50/2017-Customs dated 30th June 2017, Tuna bait falling under tariff heading 0303 is exempted. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, Tuna bait falling under tariff heading 0303 will now attract 30% BCD. Chapter 4 (1) Vide S. No. 7 of notification No. 50/2017-Customs dated 30th June 2017, a concessional BCD of 15% has been prescribed on milk and cream (in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ling under Chapter 5 will now attract 30% BCD. (2) Vide S. No. 11 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 5% is prescribed on Conch Shell falling under sub-heading 0508 00. On review, this entry is being omitted vide notification No. 1/2020-Customs dated rd February, 2020. Consequently, Conch Shell falling under sub-heading 0508 00 will now attract 30% BCD. Chapter 6 (1) Vide S. No. 18 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 5% is prescribed on 'Bulbs, Tubers, etc. or other live plants' falling under tariff heading 0601 and 0602. On review, this entry is being omitted Wile notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, Bulbs, Tubers, etc. or other live plants falling under tariff heading 0601 and 0602 will now attract 10% BCD. Further, Bulbs, Tubers, etc. or other live plants falling under tariff heading 0601 and 0602 are being exempted from levy of Social Welfare Surcharge by amending notification No. 11/2018-Customs dated 2nd February, 2018 vide notification No.09/2020-Customs dated 2nd February, 2020. Chapter 7: No change Chapter 8 (1) BCD on Walnuts, shelled falling under .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... charge by amending notification No. 11/2018-Customs dated 2nd February, 2018 vide notification No.09/2020-Customs dated 2nd February, 2020. (3) Vide S. No. 40 of notification No. 50/2017-Customs dated 30th June 2017, Maize falling under sub-heading 1005 90, upto an aggregate of five lakh metric tonnes of total imports of such goods in a financial year, is exempted from BCD. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, Condition No. 1 in the Annexure to notification No. 50/2017-Customs dated 30th June 2017 is also being omitted. Further, Maize falling under sub-heading 1001 90 is being exempted from levy of Social Welfare Surcharge by amending notification No. 11/2018-Customs dated 2nd February, 2018 vide notification No 09/2020-Customs dated 2nd February, 2020 Chapter 11: No Change Chapter 12 (1) Vide S. No. 47 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 5% is prescribed on Sugar Beet Seeds falling under tariff item 1209 10 00. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, Sugar Beet Seeds falling under t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ation No. 1/2020-Customs dated 2nd February, 2020. Consequently, Margarine, animal or vegetable fats and oils falling under tariff heading 1517 and 1518 will now attract 100% BCD. (5) Vide S. No. 83 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 20% is prescribed on crude glycerol, glycerol waters and glycerol lyes (other than crude glycerin) falling under tariff item 1520 00 00. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, crude glycerol, glycerol waters and glycerol lyes (other than crude glycerin) falling under tariff item 1520 00 00 will now attract 30% BCD. Chapter 16: No Change Chapter 17 (1) Vide S. No. 88A of notification No. 50/2017-Customs dated 30th June 2017, a concessional BCD of 25% has been prescribed on raw sugar falling under tariff heading 1701, upto an aggregate of three lakh metric tonnes of total imports of such goods in a financial year. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. (2) Vide S. No. 89 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 20% is prescribed on D .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ms dated 2nd February, 2020 Chapter 20 (1) Vide S. No. 98 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 30% is prescribed on preserved potatoes falling under tariff item 2004 10 00. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, preserved potatoes falling under tariff item 2004 10 00 will now attract 35% BCD. (2) Vide S. No. 99 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 7.5% is prescribed on peanut butter falling under tariff item 2008 11 00. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, peanut butter falling under tariff item 2008 11 00 will now attract 30% BCD. Chapter 21 (1) Orange Juice, falling under tariff items 2009 11 00, 2009 12 00, 2009 19 00 is being exempted from levy of Social Welfare Surcharge by amending notification No. 11/2018-Customs dated 2nd February, 2018 vide notification No 09/2020-Customs dated 2nd February, 2020. Chapter 22 (1) Vide S. No. 105 of notification No. 50/2017-Customs dated 30th June 2017, concessional BCD of 30% is prescribed on Wine, f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d rd February, 2020. Consequential changes are being made in S. No. 147 of notification No. 50/2017-Customs dated 30th June 2017 [Notification No. 1/2020-Customs, dated 2nd February, 2020 refers]. (3) Vide S. No. 149 of notification No. 50/2017-Customs dated 30th June 2017 exemption from BCD is prescribed to Naphtha, when imported for generation of electrical energy by a generating company as defined in section 2(28) of the Electricity Act, 2003 (36 of 2003) to supply electrical energy or to engage in the business of supplying electrical energy. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequential changes are being made in S. No. 147 of notification No. 50/2017-Customs dated 30th June 2017 [Notification No. 1/2020-Customs, dated 2nd February, 2020 refers]. (4) Vide S. No. 156 of notification No. 50/2017-Customs dated 30th June 2017, Propane falling under tariff item 2711 12 00 attracts BCD at the rate of 2.5%. Vide S. No. 157 of notification No. 50/2017-Customs dated 30th June 2017, Butanes falling under tariff item 2711 13 00 attracts BCD at the rate of 2.5%. Presently, these two tariff items are also covered under S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r 71]. Chapter 29 (1) BCD on Butyl acrylate falling under tariff item 2916 12 10 is being increased from 5% to 7.5% by omitting S. No. 205 of notification No. 50/2017-Customs dated 30th June, 2017 vide notification No. 1/2020-Customs dated 2nd February, 2020. It will attract BCD rate of 7.5% vide entry at S. No. 185 of notification No. 50/2017-Customs dated 30th June, 2017. Chapter 30 (1) Vide S. No. 212 of notification No. 50/2017-Customs dated 30th June, 2017, exemption from BCD is provided to 'Japanese Encephalitis (JE) vaccine imported by the Andhra Pradesh Government through UNICEF' falling under Chapter 30. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd February, 2020. Consequently, these goods will attract applicable BCD rate of 5% vide entry at S. No. 166 of notification No. 50/2017-Customs dated 30th June, 2017. Chapter 31 (1) Vide S. No. 220 of notification No. 50/2017-Customs dated 30th June, 2017, concessional BCD rate of 5% is prescribed for Kyanite salts, in a form indicative of their use for manurial purpose, falling under Chapter 31.. On review, this entry is being omitted vide notification No. 1/2020-Customs dated 2nd Fe .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Finance Bill, 2020 refers. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect]. The items of this heading covered by S. No. 250A of notification No. 50/2017-Customs dated 30th June, 2017 will continue to attract BCD at 7.5%. Otherwise tariff rate shall apply on import of goods falling under tariff item 3824 99 00. Chapter 39 (1) S. No. 262 of notification No. 50/2017-Customs dated 30th June, 2017 is being amended vide notification No. 1/2020-Customs dated rd February, 2020 to omit heading 3903 from the exclusion clause. Accordingly, goods falling under tariff heading 3903 will attract a rate of 7.5% under this entry. Consequently, S. No. 266 of notification No. 50/2017-Customs dated 30th June, 2017 is being omitted, as it is subsumed in S. No. 262. (2) S. Nos. 263 and 264 of notification No. 50/2017-Customs dated 30th June, 2017 prescribe 7.5% BCD on goods falling under heading 3901 and 3902 respectively. Further, S. No 262 of the said notification provides 7.5% BCD for all goods under heading 3901 and 3902. Therefore, S. Nos. 263 and 264 of the said notification are being omitted vide notif .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... applicable otherwise. Chapter 42: No Change Chapter 43 (1) Entry at S. No. 287 of notification No. 50/2017-Customs dated 30th June, 2017 provides BCD exemption on raw or tanned furskins etc. falling under headings 4301 and 4302 [except tariff item 4301 30 00]. On review, this entry is being omitted vide notification No. 1/2020-Customs, dated 2nd February, 2020. Consequently, these goods will attract BCD at the rate of 15% (heading 4301 other tariff item 4301 30 00) and 10% (heading 4302). Chapter 44-47: No Change Chapter 48 (1) BCD on Newsprint falling under heading 4801 is being reduced from 10% to 5% subject to condition that importers at the time of import is an establishment registered with the Registrar of Newspapers, India (RNI), by amending notification No. 50/2017-Customs dated 30th June, 2017 vide notification No. 1/2020-Customs, dated 2nd February, 2020 [new S. No. 293A refers]. (2) BCD on uncoated paper used in printing of newspaper is being is being reduced from 10% to 5% subject to condition that importers at the time of import is an establishment registered with the Registrar of Newspapers, India (RNI), by amending notification No. 50/2017-Customs dated 30th Ju .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g with Lists 8 and 9 of notification No.50/2017-Customs, dated 30th June, 2017 vide which concessional rate of 10% was prescribed on footwear parts and other consumables, are being omitted vide notification No. 1/2020-Customs, dated 2nd February, 2020. Thus, due these changes parts of footwear falling under headings 6406 will now attract 20% BCD the other parts and consumables will now attract BCD applicable otherwise. Chapter 65-66: No Change Chapter 67 (1) BCD on all goods falling under heading 6702 [artificial flowers etc.] is being increased from 10% to 20% by increasing the tariff rate of all goods falling under this heading [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect.] Chapter 68: No Change Chapter 69 (1) BCD on all goods [tableware, kitchenware and other household articles, except toilet articles] falling under headings 6911 [ except 6911 90 10] and 6912 [ except 6912 00 30] is being increased from 10% to 20% by increasing the tariff rate. [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eased from 5% to 7.5% by amending S. No. 362 of notification No.50/2017-Customs, dated 30th June, 2017, vide notification No.1/2020-Customs, dated 2nd February, 2020. (8) The end use-based exemption available on Gold in the form of wire, ribbon, preform of purity 99.99 % and above used in manufacture of specified goods listed in notification No. 25/1999-Customs dated 28th February 1999 is being withdrawn by omitting entry at S. No. 80 notification No. 25/1999-Customs dated 28th February 1999, vide notification No.5/2020-Customs, dated 2nd February, 2020. (9) The end use-based exemption available on gold wire with phosphorous or antimony doping used in manufacture of specified goods listed in notification No. 25/1999-Customs dated 28th February 1999 is being withdrawn by amending entry at S. No. 82 of notification No. 25/1999-Customs dated 28th February 1999, vide notification No. 5/2020-Customs, dated 2nd February, 2020. (10) BCD on Platinum and Palladium falling under heading 7110 is being reduced from 12.5% to 7.5%, for use in manufacture of (i) all goods (including Noble Metal Compounds and Noble Metal Solutions) falling under heading 2843 and (ii) catalysts with precious met .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. Chapter 75: No Change Chapter 76 (1) BCD on all goods falling under sub heading 7615 10 [table, kitchen, other household articles etc.] is being increased from 10% to 20% by increasing the tariff rate. [Clause 115 (a) of the Finance Bill, 2020 refers.] By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. Chapter 78 (1) Entry at S. No. 386 of notification No. 50/2017-Customs dated 30th June, 2017, provides concessional 5% BCD on lead bars, rods, profiles and wire falling under heading 7806. On review, this entry is being omitted vide notification No. 1/2020-Customs, dated 2nd February, 2020. Consequently, these goods will now attract 10% BCD. Chapter 79 (1) Entry at S. No. 388 of notification No. 50/2017-Customs dated 30th June, 2017, provides concessional 7.5% BCD zinc tubes, pipes and tube or pipe fittings falling under heading 7907. On review, this entry is being omitted vide notification No. 1/2020-Customs, dated 2nd February, 2020. Consequently, these go .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ption is provided on the parts falling under heading 8443 (except 8443 99 51, 8443 99 52 and 8443 99 53) for manufacture of printers falling under sub-heading 8443 32. On review, the said entry is being omitted vide notification No. 1/2020, dated 2nd February, 2020. BCD exemption on parts of said printers will continue in view of similar exemption available in the notification No. 24/2005-Customs, dated the 1st March, 2005 (entries at S.No. 2A to 2F of notification No. 24/2005-Customs, dated the 1st March, 2005). (5) Vide entry at Sr. No. 465 of the notification No. 50/2017-Customs, dated 30th June, 2017, BCD exemption is provided on CD-Writers falling under heading 8471. On review, the said entry, is being omitted vide notification No. 1/2020, dated 2nd February, 2020. BCD exemption on said items will continue in view of similar exemption available in the notification No. 24/2005-Customs dated 1st March, 2005 (S.No.8 of notification No. 24/2005-Customs refers). (6) The entry at S. No. 415 of notification No. 50/2017-Customs, dated 30th June, 2017 is being amended vide notification No 1/2020-Customs dated 2.02.20202 so as to: a) withdraw concessional 5% BCD on Platinum, Palladi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 4 59 20 is being increased from 10% to 20%. [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. (12) BCD on specified goods as per List 10 of the notification No. 50/2017-Customs, dated 30th June, 2017, required for use in high voltage power transmission project, is being increased from 5% to 7.5% by amending S. No. 397 of notification No. 50/2017- Customs, dated 30th June, 2017, vide notification No. 1/2020-Customs, dated 2nd February, 2020. (13) Entry at S. No. 398 of notification No. 50/2017-Customs, dated 30th June, 2017, provides concessional 5% BCD on parts and components of the specified goods (as mentioned in List 10) required for use in high voltage power transmission project. On review, this entry is being omitted vide notification No. 1/2020-Customs, dated 2nd February, 2020. Consequently, these items will now attract BCD applicable otherwise. (14) Exemption from BCD available on goods specified for construction of roads as per List 14 of the notification No. 50/2017-Customs, dated 30th June, 2017 is being withdrawn by omitting the en .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... provided exemption from Social Welfare surcharge (SWS) on specified items of Chapter 84 under entries at S. No. 1, 9, 10, 12, 15, 16, 18, 19, 20. The exemption from SWS, on the said items, is being withdrawn by omitting said entries. [Notification No. 11/2018-Customs, dated 2nd February, 2018, as amended vide notification No.9/2020, dated 2nd February, 2020 refers]. Consequently, all items of Chapter 84 will attract SWS at the rate of 10% of BCD payable. [For details Annexure-B refers] Chapter 85 (1) Entry at S. No. 474 of the notification No. 50/2017-Customs, dated 30th June, 2017, provides concessional 5% BCD on MP3 or MP4 or MPEG 4 player with or without radio or video reception. On review, this entry is being omitted vide notification No.1/2020, dated 2nd February, 2020. Consequently, the said items will attract the 10% BCD rate. (2) Vide entry at S. No. 483 of the notification No. 50/2017-Customs, dated 30th June, 2017, BCD exemption is provided on one set of pre-recorded cassettes accompanying books for learning languages and essential complement to such books. On review, this entry is being omitted vide notification No.1/2020, dated 2nd February, 2020. Consequently, the s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. (9) BCD on all goods falling under heading 8516 (except tariff items 8516 50 00 and 8516 90 00) is being increased from 10% to 20% by increasing the tariff rate [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. (10) Exemption from BCD on Fingerprint readers/ scanner for use in manufacture of cellular mobile phones falling under tariff item 8517 70 90 is being withdrawn. Accordingly, the entry at S. No. 468 of the notification No. 50/2017-Customs, dated 30th June, 2017 is being amended vide notification No 1/2020-Customs dated 2nd February, 2020. Consequently, the said goods will attract applicable BCD rate. However, BCD exemption on parts for manufacture of such Fingerprint readers/ scanners shall continue [S. No. 7 of the notification No. 57/2017-Customs, dated 30th June, 2017, as amended vide notification No. 2/2020-Customs, dated 2nd February, 2020 refers]. (11) BCD on Printed Circuit Board Assembly (PCBA) of cellular mobile phon .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... BCD exemptions on Open cell of television set vide notification No.10/2020, dated the rd February, 2020. (16) Micro Fuse Base, Sub-Miniature Fuse Base, Micro Fuse Cover and Sub-Miniature Fuse Cover, falling under heading 8538 for use in manufacturing of Micro Fuse and Sub-Miniature Fuse, is being exempted from BCD subject to end use. [ S.No. 190 of the Notification No. 25/1999-Customs, dated 28th February, 1999, as amended vide notification No.5/2020-Customs, dated 2nd February, 2020 refers]. (17) Entry at S. No 515 of notification No. 50/2017-Customs, dated 30th June, 2017, provides BCD exemption on Color television picture tube for use in the manufacture of cathode ray television, falling under sub-heading 8540 11. On review, this entry is being omitted vide notification No. 1/2020, dated 2nd February, 2020. Consequently, these items will attract 10% BCD. (18) Solar Cells, whether or not assembled in modules is classified under tariff item 8541 40 11 and attracts Nil BCD by tariff and vide entry at Sr. No. 23 of the notification No. 24/2005-Customs, dated 1st March, 2005. Now, the tariff item 8541 40 11 is being split into by following tariff items, namely: - (i) tariff item .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ith effect from 1.04.2020] by amending S.No. 524 of notification No. 50/2017-Customs, dated 30th June, 2017 vide notification No. 1/2020, dated 2nd February, 2020 refers. Consequently, Completely Built Units (CBUs) of commercial vehicles including electric vehicles will attract 40 % BCD with effect from 1.04.2020 (3) CBU of all commercial vehicles (including electric commercial vehicles) falling under headings 8702 and 8704 is being exempted from levy of Social Welfare Surcharge with effect from 01.04.2020 by amending notification 11/2018-Customs dated 2.02.2018 vide notification No. 9/2020-Customs dated 2nd February, 2020. Chapter 88-89: No Change Chapter 90 (1) Health Cess is being levied on all medical devices falling under headings 9018 to 9022 with effect from 2″ February, 2020. [Clause139 and Fourth Schedule of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this levy will come into force with immediate effect. However, this Cess is being exempted on medical devices which are exempt from BCD including under FTA notifications. Further, inputs/parts used in the manufacture of medical devices is also being e .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r heading 9405, is being increased from 20% to 25%, by increasing the tariff rate. [Clause 115(a) of the Finance Bill 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. Chapter 95 (1) BCD on all goods (toys and dolls etc.) falling under headings 9503, is being increased from 20% to 60%, by increasing the tariff rate. [Clause 115(a) of the Finance Bill 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. Chapter 96 (1) BCD on all goods falling under headings 9603, 9615, 9617 and under tariff item 9604 00 00 is being increased from 10% to 20% by increasing the tariff rate. [Clause 115 (a) of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into force with immediate effect. Chapter 98 (1) Entry at S. No. 603 of notification No. 50/2017-Customs, dated 30th June, 2017, provides exemption from BCD to Drinking Water Supply Projects for supply of water for human or animal consumption under project import. No .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... earance from Department of Fertilizer. The Condition No. 51 is being amended so as to remove this requirement. notification No. 50/2017-Customs, dated 30th June, 2017, as amended vide notification No.1/2020-Customs, dated 2nd February, 2020 refers. (3) Technical changes of clarificatory nature are being made in Condition No. 78 so as to make it consistent with the entry at S. No. 539 of notification No. 50/2017-Customs, dated 30th June, 2017. The said S. No. 539 deals with re-export of ground equipment imported for testing the satellite or payload, within a period of six months. (4) A separate new Condition (No. 107) is being prescribed for S. No. 539A, which deals with scientific and technical instruments, apparatus, equipments for launch of vehicles and satellites and payloads. Hitherto, condition No. 78 applied to this entry. This is a clarificatory change. (5) Willow is being included in the list of items which are allowed duty free import upto 3% of FOB value of sports goods exported in the preceding financial year, subject to the condition that the manufacturer of sports goods is registered with the "Sports goods Exports Promotion Council". [Existing entry at S. No. 612 of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... oms levied vide section 110 for Finance Act, 2018. I. Exemption from levy of SWS Levy of Social Welfare Surcharge (SWS) on specified items as under is being exempted. Notification No. 11/2018-Customs, dated 2nd February, 2018, as amended vide notification No. /2020 dated 2nd February, 2020 refers. S.No. HS Code Description (1) (2) (3) 1 0404 10 10 Whey, concentrated, evaporated or condensed, liquid or semi solid 2 0406 90 00 Cheese, Other 3 0601,0602 Bulbs or tubers, other live plants 4 0802 12 00 Almonds, Shelled 5 0802 31 00 Walnuts, in shell 6 0802 32 00 Walnuts, shelled 7 1001 11 00, 1001 91 00, 1001 99 20 Wheat and Meslin 8 1001 90 Maize 9 1704 10 00 Chewing Gum 10 1901 10 Preparations for infant use put up for retail sale. 11 2009 11 00 Orange Juice, Frozen 12 2009 12 00 Orange Juice, not frozen, or a Brix value not exceeding 20 13 2009 19 00 Orange Juice, Other 14 2515 12 20 Marble and travertine slabs 15 6802 10 00 Tiles, cubes and similar articles, whether or not rectangular (including square), the largest surface area of which is capable of being enclosed in a square the side of which is less than 7 cm; artificially c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 8473 30. 17. Parts and accessories (heading 8529) of goods falling under tariff items 8528 42 00, 8528 52 00 or 8528 62 00. 18. Automatic Teller Machines falling under tariff item 8472 90 30. 19. Printed circuit assemblies of word processing machines and units thereof, falling under sub-heading 8473 40. 20. Printed circuit assemblies for automatic teller machines, falling under sub­heading 8473 40. 21. Static converters for automatic data processing machines, and units thereof, and telecommunication apparatus, falling under sub-heading 8504 40. 22. Other inductors for power supplies for automatic data processing machines and units thereof, and telecommunication apparatus, falling under sub-heading 8504 50. 23. Printed circuit assemblies falling under sub-heading 8504 90 for- (i) static convertors for automatic data processing machines and units thereof, and telecommunication apparatus; (ii) other inductors for power supplies for automatic data processing machines and units thereof, and telecommunication apparatus. 24. Microphones having a frequency range of 300 Hz to 3, 4 KHz with a diameter of not exceeding 10 mm and a height not exceeding 3 mm, for telecommu .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s and printed circuits, falling under sub­heading 8536 69. 40. Connection and contact elements for wires and cables, falling under sub-heading 8536 69. 41. Wafer probers, falling under sub-heading 8536 90; 42. Printed circuit assemblies all falling under sub-heading 8538 90 for the following goods of heading 8536 - (i) electronic ac switches consisting of optically coupled input and output circuits (insulated thyristor ac switches); (ii) electronic switches, including temperature protected electronic switches, consisting of a transistor and a logic chip (chip-on-chip technology) for a voltage not exceeding 1000 volts; (iii) electro-mechanical snap-action switches for a current not exceeding 11 amperes, switches of contact rating less than 5 amperes at voltage not exceeding 250 volts; (iv) plugs and sockets for co-axial cables and printed circuits; (v) connection and contact elements for wires and cables; and (vi) wafer probers. 43. Electrical machines with translation or dictionary functions, falling under tariff item 8543 70 99. 44. Printed circuit assemblies falling under tariff item 8543 90 00 for: - (i) Proximity cards and tags; (ii) Electrical machines .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 145 per thousand ₹ 545 per thousand 2402 20 90 Other ₹ 235 per thousand ₹ 735 per thousand 2402 90 10 Cigarettes of tobacco substitutes ₹ 150 per thousand ₹ 600 per thousand 2403 11 10 Hookah or gudaku tobacco 10% 25% 2403 19 10 Smoking mixtures for pipes and cigarettes 45% 60% 2403 19 90 Other 10% 25% 2403 91 00 "Homogenised" or "reconstituted" tobacco 10% 25% 2403 99 10 Chewing tobacco 10% 25% 2403 99 20 Preparations containing chewing tobacco 10% 25% 2403 99 30 Jarda scented tobacco 10% 25% 2403 99 40 Snuff 10% 25% 2403 99 50 Preparations containing snuff 10% 25% 2403 99 60 Tobacco extracts and essence 10% 25% 2403 99 90 Other 10% 25% ANNEX D RETROSPECTIVE CHANGES RELATING TO GST (1) Central Tax, Union Territory Tax and Integrated tax is being exempt on fishmeal falling under tariff heading 2301 for the period 01.07.2018 to 30.09.2019. [Clause 130,133 and 137 of the Finance Bill, 2020 refers]. (2) Levy of 6% rate of Central Tax, 6% rate of Union Territory Tax and 12% rate of Integrated Tax for the period 01.07.2017 to 31.12.2018, is being prescribed, on pulley, wheels and other parts (falling .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X