TMI BlogSeeks to further amend notification No. 50/2017-Customs dated 30th June, 2017 so as to prescribe effective rate of Basic Customs Duty (BCD)X X X X Extracts X X X X X X X X Extracts X X X X ..... t from the 1st day of May, 2022; (2) S. No. 4 and the entries relating thereto shall be omitted; (3) (a) for S. No. 6 and the entries relating thereto, the following S. Nos. and entries shall be substituted, namely: - (1) (2) (3) (4) (5) (6) 6. 0306 Live Vannamei shrimp (Litopenaeus vannamei) 10% - - 6A. 0306 Live Black tiger shrimp (Penaeus monodon) 10% - - 6B. 0306 19 00 Frozen Krill 15% - - 6C. 0307 32 00 Frozen Mussels 15% - - 6D. 0307 43 20 Frozen Squids 15% - - ; (b) S. Nos. 6, 6A, 6C, 6D and the entries relating thereto shall be omitted with effect from the 1st day of May, 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing thereto shall be omitted; (21) S. No. 91 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (22) (a) after S. No. 91 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) (4) (5) (6) 91A. 1801 00 00 Cocoa beans, whole or broken, raw or roasted 15% - - ; (b) S. No. 91A and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (23) S. No. 96 and the entries relating thereto shall be omitted; (24) S. No. 97 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (25) against S. No. 100, for the entry in column (2), the entry 2008 93 00, 2202 99 shall be substituted; (26) S. Nos. 106, 117 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (27) S. Nos. 119A, 120, 121 and the entries relating thereto shall be omitted with effect from the 1st day of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (2), for the entries, the entries 28, 29, 30 or 38 shall be substituted; (42) after S. No. 166 and the entries relating thereto, the following S. No. and the entries shall be inserted with effect from the 1st day of April, 2024, namely:- (1) (2) (3) (4) (5) (6) 166A. 28, 29 or 30 Bulk drugs used in the manufacture of: (i) Poliomyelitis Vaccine (Inactivated and live) 5% - 9 (ii) Monocomponent insulins 5% - 9 ; (43) against S. No. 167, in column (3),- (a) clause (C) and the entries relating thereto shall be omitted; (b) after clause (C) so omitted, the following clause and entries relating thereto shall be inserted, which shall remain in force till the 31st day of March, 2024, namely:- (3) (4) (5) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) (4) (5) (6) 204A. 2915 21 00 Acetic Acid 5% - - ; (b) S. No. 204A and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (60) S. Nos. 206, 207, 208, 210, 211 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (61) S. Nos. 215, 216, 216A and the entries relating thereto shall be omitted; (62) S. No. 219 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (63) S. No. 224 and the entries relating thereto shall be omitted; (64) S. Nos. 231, 232 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (65) S. Nos. 233, 234, 235, 236 and the entries relating thereto shall be omitted; (66) S. No. 240 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (67) S. Nos. 241, 242, 248 and the entries relating thereto shall be omitted; (68) S. Nos. 250, 251 and the entries relating thereto shall be omit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hrome tanned leather Nil - 9 and 108 257C. 39, 48 or any other Chapter The following goods, when imported by bonafide exporters for use in the manufacture of leather or synthetic footwear, or other leather products, for export, namely: - (a) buckles, D Rings and O Rings, eyelets, hooks and eyes, rivets, studs, decorative fittings and metal trimmings (b) buttons and snap fasteners, zip fasteners (c) locks including magnetic locks (d) metal handles, handle fittings, handle holder, metal frames, dog hooks, logos of all types, ring binders, key hooks, key rings, key holders, push clip, chains, pullers, parts of pullers, hinges and magnetic snaps (e) loop rivets and loop oval (f) packaging boxes (g) saddle tree (h) fittings, snaps of metals or alloys (i) metal fittings, embellishments, webbing of any material for making harness and saddler items (j) stirrup of any material and stirrup bars used for making saddle tree (k) artificial fur and alarm tag (l) magnets for use in leather goods (m) micropak labels ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (5) (6) 345A. 7102 21, 7102 31 00 Simply Sawn Diamonds Nil - 110 ; (88) against S. Nos. 349, 350 and 351 in column (4), for the entry, the entry 5% shall respectively be substituted; (89) S. No. 364 and the entries relating thereto shall be omitted with effect from the 1st day of May 2022; (90) S. Nos. 366, 367 and the entries relating thereto shall be omitted with effect from the 1st day of May 2022; (91) against S. No. 368, in column (3), the following proviso shall be inserted at the end, namely:- Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ; (92) S. No. 369 and the entries relating thereto shall be omitted; (93) after S. No. 376A and the entries relating thereto, the following S. No. and entries shall be inserted with effect from the 1st day of May, 2022, namely: - (1) (2) (3) (4) (5) (6) 376AA. 7226 11 00 All goods 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Goods specified in column (3) of List 33 when imported by a specified person, in relation with petroleum operations or coal bed methane operations undertaken under: (a) petroleum exploration licenses or mining leases (b) the New Exploration Licensing Policy (c) the Marginal Field Policy (MFP) (d) the Coal Bed Methane Policy (e) the Hydrocarbon Exploration Licensing Policy (HELP) or Open Acreage Licensing Policy (OALP) Explanation .- - For the purposes of this notification, a specified person is a licensee, lessee, contractor or sub-contractor, as defined below:- (i) licensee means a person authorised to prospect for mineral oils (which include petroleum and natural gas) in pursuance of a petroleum exploration license granted under the Petroleum and Natural Gas Rules, 1959 made under the provisions of the Oilfields (Regulation and Development) Act, 1948 (53 of 1948) (ii) lessee means a person authorised to mine oils (which include petroleum and natural gas) in pursuance of a petroleum mining lease granted under the Petroleum and Natural Gas Rules, 1959 made under the provisions of the Oilfields (Regulation and Developmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 436, in column (3), the following proviso shall be inserted at the end, namely:- Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ; (113) against S. Nos. 439 and 440, in column (3), the following proviso shall respectively be inserted at the end, namely: - Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ; (114) against S. No. 442, in column (4), for the entry, the entry 7.5% shall be substituted; (115) S. No. 443 and the entries relating thereto shall be omitted; (116) against S. Nos. 444 and 445, in column (3), the following proviso shall respectively be inserted at the end, namely: - Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ; (117) against S. No. 448, in column (3), the following proviso shall be inserted at the end, namely:- Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ; (118) S. No. 448B and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (119) S. No. 449 and the entries relating thereto shall be omitted; (12 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted; (127) against S. Nos. 469 and 470, in column (3), the following proviso shall respectively be inserted at the end, namely: - Provided that nothing contained in this S. No. shall have effect after the 31st March, 2023. ; (128) against S. No. 479, in column (3), the following proviso shall be inserted in the end, namely:- Provided that nothing contained in this S. No. shall have effect after the 31st March, 2024. ; (129) S. Nos. 481, 481A and the entries relating thereto shall be omitted; (130) S. No. 485 and the entries relating thereto shall be omitted; (131) S. Nos. 487, 488, 489 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (132) S. Nos. 492, 493 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (133) (a) against S. No. 494, in column (2), for the entries, the entries 9030 31 00, 9030 90 10 shall be substituted with effect from the 1st day of April, 2022; (b) S. No. 494 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022 (134) S. No. 496 and the entries relating thereto shall be omitted; (135) S. No. 501 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A. 8703 Electrically operated vehicles, if imported,- (1) incomplete or unfinished, as a knocked down kit containing necessary components, parts or sub-assemblies for assembling a complete vehicle, including battery pack, motor, motor controller, charger, power control unit, energy monitor, contactor, brake system, electric compressor, whether or not individually pre-assembled, with, - - ; (a) none of the above components, parts or sub-assemblies inter-connected with each other and not mounted on a chassis 15% (b) any of the above components, parts or sub-assemblies inter-connected with each other but not mounted on a chassis 30% (2) in a form other than (1) above,- (a) with a CIF value more than US $40,000 100% (b) other ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (142) S. No. 547 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (143) S. No. 552 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (144) S. No. 554 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (145) S. Nos. 556, 557 and the entries relating thereto shall be omitted with effect from the 1st day of May, 2022; (146) for S. No. 563 and the entries relating thereto, the following S. No. and entries shall be substituted with effect from the 1st day of May, 2022, namely: - (1) (2) (3) (4) (5) (6) 563. 9019 10 20, 9022 90 10 or 9022 90 30 Goods required for medical, surgical, dental or veterinary use Explanation . For the purposes of this entry, the term Goods refers to medical instruments or appliances required for medical, surgical, dental or veterinary use only and do not refer to parts and spares thereof 5% - - ; (147) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... st March, 2023. ; (154) S. No. 594A and the entries relating thereto shall be omitted with effect from the 1st day of May 2022; (155) for S. No 597 and the entries relating thereto, the following S. No. and entries shall be substituted, namely:- (1) (2) (3) (4) (5) (6) 597. 9801 Goods required for, - (i) coal mining projects Nil - 111 (ii) iron ore pellet plants/projects and iron ore beneficiation plants/projects 2.5% - 111 (iii) power generation projects including gas turbine power projects (excluding captive power plants set up by projects engaged in activities other than in power generation) 5% - 111 (iv) barge mounted p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontained in this S. No. shall have effect after the 30th September, 2023. ; (b) in column (6), the entry 111 shall be inserted; (161) against S. No. 604, - (a) in column (3), the following proviso shall be inserted at the end, namely:- Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023. ; (b) in column (6), for the entry, the entries 97 and 111 shall be substituted; (162) against S. No. 605, - (a) in column (3), the following proviso shall be inserted at the end, namely:- Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023. ; (b) in column (6), for the entry, the entries 98 and 111 shall be substituted; (163) against S. No. 606, - (a) in column (3), the following proviso shall be inserted at the end, namely:- Provided that nothing contained in this S. No. shall have effect after the 30th September, 2023. ; (b) in column (6), the entry 111 shall be inserted; II. (a) the first proviso after the Table shall be omitted; (b) in the second proviso, the word further shall be omitted; III. after the second proviso, in the Explanation, aft ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns of this notification are not complied with; (b) the importer is a sub-contractor, he produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of importation, a certificate issued by a senior official who is authorised by the Board of Directors to issue such a certificate, of the concerned licensee or lessee or contractor certifying that the goods are intended for specified purpose along with an undertaking from such licensee or lessee or contractor and the subcontractor, as the case may be, liable to pay duty, fine or penalty that becomes payable, if any of the Conditions of this notification are not complied with; (c) the importer or any specified person (transferor), seeks to transfer the goods to any other specified person (transferee),- (i) the transferor shall give an intimation to the concerned Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, about such transfer and get himself discharged in respect of the goods so transferred; (ii) the transferee shall give an undertaking to comply with the Conditions of this notification, as if he is the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or medicines are being imported, is suffering from a rare disease (to be specified by name) and requires these drugs or medicines for the treatment of said rare disease. ; (viii) for List 1 and the entries relating thereto, the following list and entries shall be substituted, namely: - List 1 (See S. No. 104 of the Table) (1) Acid Sodium Carbonate (Sodium bicarbonate) (2) Batter (3) Breadcrumbs (4) Citric Acid (5) Flavouring extracts, and sauces (6) Flavouring Oil (7) Food Colours (8) Food Enzymes (9) Food Grade Phosphates (10) Food Marinates (11) Food Tenderizers (12) Natural Edible Gum (13) OTR Fresh Fish Bags (Oxygen Permeable) (14) Polypropylene box as per buyer s requirements (15) RFID label to tag on carton or box (16) Seasoning Salts/acids such as sodium carbonate, potassium hydrogen tartrate (17) Sodium Citrate (18) Solid board box as per buyer's requirements (19) Sorbitol (20) Starch (Wheat/non-wheat)/Pre-gelatinized Starch ; (ix) in List 3, - (i) item numbers 3, 7, 8, 12, 22, 25, 27, 28, 30, 33, 38, 39, 43, 44, 49, 50, 53, 54, 61, 62, 68, 70, 80, 86, 88, 93, 97, 99, 102, 107, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... face pumps and all type of Compressor for process and production platforms and subsurface pumps and sucker rod pumps, High pressure Valves 4. 8430 Oil and Gas Rigs (Onshore) Petroleum and Gas well Drilling Machinery and Equipment/Units for specialised services for Offshore and Onshore petroleum operations 5. 8475 High Temp Valve 6. 85311090 Fire prevention signalling apparatus 7. 87053000 Fire fighting vehicles 8. 8905 i. Oil and Gas Rigs (Offshore), Process and Production Platforms and Marine Vessels and Barges ii. Equipment for Oil and Gas Rigs and Specialised Services, Light Vessels, dredges, floating cranes and other vessels, the navigability of which is subsidiary to their main function; floating docs; Floating and submersible drilling or production platforms Mooring ropes, Chains, Shackles, Coupling Marines hoses and connected equipment 9. 8906 90 00 Life ..... X X X X Extracts X X X X X X X X Extracts X X X X
|